Basic study on the Development of Integrated Environment-Economic Accounting system under Second-Best situations

本研究项目的目标有三个，即：1)设计一个扩大版的SEEA（综合环境和经济核算的SNA卫星系统），不仅可以处理环境和经济活动之间相互作用的物理（真实）方面，而且还可以处理金融交易和收入分配方面；2)探讨建立新的核算体系的可能性，以纳入与人类利用区域环境资源密切相关的制度结构；3)为管理区域环境资源的公共机构设计新的微观会计制度，与现有的财务会计制度相辅相成。研究结果报告在我们的项目报告中。关于1)，报告提出了一个扩大的SEEA版本，称为完整的SEEA，其中包括SNA和SEEA的所有帐户，并说明了新系统在与国际环境问题有关的各种应用方面的有用性。关于2)，报告讨论了忽略与人类对环境资源的利用密切相关的产权结构的不足，并建议通过扩大资产和生产边界将其纳入完整的SEEA。针对3)，本报告针对区域环境资源管理主体提出了一种新的微观核算框架——区域环境资源核算，并通过数值模拟说明了核算主体的理性行为。

This rearch project's objectives are threefold, that are : 1) to devise an expanded version of the SEEA (a SNA satellite system for integrated environmental and economic accounting) which can treat not only the physical (real) aspects of the interaction between the environment and economic activities, but also the aspects of financial transaction and income distribution ; 2) to investigate the possibility of a new accounting system to incorporate the institutional structures closely related to the man's utilization of regional environmental resources ; and 3) to devise a new micro-accounting system, which can be complementary to the existing financial accounting system, for public agencies in charge of managing regional environmental resources. The research results are reported in the report of our project.As to 1) , the report proposes an expanded version of the SEEA called the Complate SEEA,which contains all accounts of the SNA as well as the SEEA,and illustrates the usefulness of new system in terms of various applications related to international environmental problems. As to 2) , the report discusses the inadequacy of negalecting the propertyship structures intimately related to man's utilization of environmental resources, and proposes to include them in the Complete SEEA,by expanding asset and production boundaries. As to 3) , the report proposes a new micro -accounting framework called a regional environmental resource accounting for an entity in charge of managing regional environmental resources, and illustrates rational behaviors of the accounting entity in terms of numerical simulations.