会计环境外文翻译--我们现在所处的状况及我们前进的方向(编辑修改稿)

会计环境外文翻译--我们现在所处的状况及我们前进的方向(编辑修改稿)内容摘要：

cators to alert policymakers to the broad role of the environment in the economy, for example, paring conventional GDP with environmentally adjusted GDP, or conventional savings with socalled “genuine” savings that account for environmental factors. Both of these indicators can provide valuable warnings of the impacts of environmental degradation on an economy. However, such flags are less useful in determining the source of environmental harm or identifying a policy response. For this reason, many economists place primary importance not on the bottom line, but on the underlying data used to build environmental accounts. These data can help answer such questions as how natural catastrophes like the fires that raged in Indonesia in the summer of 1998 may affect economic growth, or how environmental protection policies such as green taxes may affect the economy. Who Is Doing This? Environmental accounting is underway in several dozen countries, where bureaucrats, statisticians, and other proponents both foreign and domestic have initiated activities over the past few decades. Several countries have made continuous investments in building routine data systems, which are integrated into existing statistical systems and economic planning activities. Others have made more limited efforts to calculate a few indicators, or analyze a single sector. Some of the earliest research on environmental accounting was done at RFF by Henry Peskin, working on the design of accounts for the United States. One of the first countries to build environmental accounts is Norway, which began collecting data on energy sources, fisheries, forests, and minerals in the 1970s to address resource scarcity. Over time, the Norwegians have expanded their accounts to include data on air pollutant emissions. Their accounts feed into a model of the national economy, which policymakers use to assess the energy implications of alternate growth strategies. Inclusion of these data also allows them to anticipate the impacts of different growth patterns on pliance with international conventions on pollutant emissions. More recently, a number of resourcedependent countries have bee interested in measuring depreciation of their natural assets and adjusting their GDPs environmentally. One impetus for their interest was the 1989 study “Wasting Assets: Natural Resources in the National Ine Accounts,” in which Robert Repetto and his colleagues at the World Resources Institute estimated the depreciation of Indonesia’s forests, petroleum reserves, and soil assets. Once adjusted to account for that depreciation, Indonesia’s GDP and growth rates both sank significantly below conventional figures. While “Wasting Assets” called many to action, it also operated as a brake, leading many economists and statisticians to warn against a focus on green GDP, because it tells decisionmakers nothing about the causes or solutions for environmental problems. Since that time, several developing countries have made longterm mitments to broadbased environmental accounting. Namibia began work on resource accounts in 1994, addressing such questions as whether the government has been able to capture rents from the minerals and fisheries sectors, how to allocate scarce water supplies, and how rangeland degradation affects the value of livestock. The Philippines began work on environmental accounts in 1990. The approach used there is to build all economic inputs and outputs into the accounts, including nonmarketed goods and services of the environment. Thus Filipinos estimate moary values for such items as gathered fuelwood and the waste disposal services provided by air, water, and land。 they then add in direct consumption of such services as recreation and aesthetic appreciation of the natural world. While their methodology is controversial, these accounts have provided Philippine government agencies and researchers with a rich array of data for policymaking and analysis. 6 The United States has not been a leader in the environmental accounting arena. At the start of the Clinton administration, the Bureau of Economic Analysis (BEA) made a foray into environmental accounting in the minerals sector, but this prel。