Environmental Accounting for Sustainable Management of Agriculture and Forestry

环境会计制度是考虑经济与生态系统相互依存关系的有价值的管理工具。宏观层面的环境会计与环境与经济综合核算体系(SEEA)一样，侧重于国家层面上经济活动与生态系统之间的相互关系。同样，中观层面的环境核算体系侧重于区域层面的相互关系。而微观环境核算则侧重于企业层面。在本研究中，我们将中观和微观层面的环境核算体系应用于区域经济和农业。我们的研究区域是日本的北海道县。中观层面的环境会计体系采用NAMEA(包括环境会计在内的国民经济核算矩阵)的混合框架。因此，我们不仅衡量了环境负荷，而且还从货币和实物方面衡量了农业产生的环境效益。并利用解耦指数和生态足迹计算了环境可持续性指标。北海道的经济活动更受欢迎。是不可持续的，因为这项研究的结果是能源资源的消耗正在增加。然而，由于生态足迹的减少，情况正在逐步好转，另一方面，微观层面的环境核算体系对农民来说是困难的。他们不能抽出时间报告他们的会计信息。利用生命周期评价法(LCA)对生物燃料的环境负荷进行评价。如果在整个能源消费没有增加的情况下，生物燃料取代化石燃料，温室气体就会减少。最后，我们认识到需要改进会计框架，以显示宏观经济规模的局限性，因为宏观经济是更大生态圈的开放子系统。

Environmental accounting system is a valuable management tool for considering the interdependence between economy and ecological system. Macro level environmental accounting, like SEEA (System for integrated Environmental and Economic Accounting), focuses on interrelationship between economic activities and ecological system at national level. Similarly, Meso level environmental accounting system focuses on regional level interrelationship. And Micro environmental accounting focuses on business level.In this study, we applied Meso and micro level environmental accounting system for regional economy and agriculture. Our study area is Hokkaido prefecture in Japan. Meso level environmental accounting system is applied hybrid framework like the NAMEA (National Accounting Matrix including Environmental Accounts). Therefore we not only measured environmental loads but also environmental benefits accruing from agriculture in monetary and physical term. And we calculated environmental sustainability indicators by using a decoupling index and ecological footprints. Economic activities of Hokkaido pref. are not sustainable, because the consumption of energy resources is increasing as a result from this study. However, things are gradually changing for the better, because ecological footprints are decreasing.On the other hands, micro level environmental accounting system is difficult for farmers. They cannot make time to report their accounting information. So it is necessary that someone, like an agricultural cooperative association, assists them.And also, we evaluated environmental load of bio fuel by using life cycle assessment (LCA). If bio fuel takes the place of fossil fuel when whole energy consumption does not increase, greenhouse gas deceases.Finally, we recognize the need to improve the accounting framework for showing the limitation of macroeconomic scale, for reason that the macro economy is an open subsystem of the larger ecosphere.