英语翻译How to Account?How environmental accounting is being done varies in a number of respects,notably the magnitude of the investment required,the objectivity of the data,the ability to compare different kinds of environmental impacts,and the

英语翻译How to Account?How environmental accounting is being done varies in a number of respects,notably the magnitude of the investment required,the objectivity of the data,the ability to compare different kinds of environmental impacts,and the
英语翻译
How to Account?
How environmental accounting is being done varies in a number of respects,notably the magnitude of the investment required,the objectivity of the data,the ability to compare different kinds of environmental impacts,and the kinds of policy purposes to which they may be applied.Here are some of the methods currently in use.
Natural Resource Accounts.These include data on stocks of natural resources and changes in them caused by either natural processes or human use.Such accounts typically cover agricultural land,fisheries,forests,minerals and petroleum,and water.In some countries,the accounts also include monetary data on the value of such resources.But attempts at valuation raise significant technical difficulties.It is fairly easy to track the value of resource flows when the goods are sold in markets,as in the case of timber and fish.Valuing changes in the stocks,however,is more difficult because they could be the result either of a physical change in the resource or of a fluctuation in market price.
For environmental goods and services that are not sold,it is that much harder to establish the value either of the flow or of a change in stock.However,even physical data can be linked to the economy for policy purposes.For example,changes in income can sometimes be traced to changes in the resource base or to the impact of environmental catastrophes on the economy.
Emissions accounting.Developed by the Dutch,the National Accounting Matrix including Environmental Accounts (NAMEA) structures the accounts in a matrix,which identifies pollutant emissions by economic sector.Eurostat ,the statistical arm of the European Union,is helping EU members apply this approach as part of its environmental accounting program.The physical data in the NAMEA system are used to assess the impact of different growth strategies on environmental quality.Data can also be separated by type of pollutant emission to understand the
impact on domestic,transborder,or global environments.If emissions are valued in monetary terms,these values can be used to determine the economic cost of avoiding environmental degradation in the first place,as well as to compare costs and benefits of environmental protection.
Disaggregation of conventional national accounts.Sometimes data in the conventional accounts are taken apart to identify expenditures specifically related to the environment,such as those incurred to prevent or mitigate harm,to buy and install protection equipment,or to pay for charges and subsidies.Over time,revelation of these data makes it possible to observe links between changes in environmental policy and costs of environ-mental protection,as well as to track the evolution of the environmental protection industry.

英语翻译How to Account?How environmental accounting is being done varies in a number of respects,notably the magnitude of the investment required,the objectivity of the data,the ability to compare different kinds of environmental impacts,and the
环境会计怎么完成在一定数量的方面,显著地需要的巨大投资,数据,能力的可观性变化比较不同的种类环境影响和这他们也许是应用的政策目的.这正在使用中某些的方法.
自然资源帐户.这些包括关于自然资源股票的数据,并且在他们上的变化由自然过程或人的用途导致了.这样帐户典型地包括农田、渔场、森林、矿物和石油和水.在某些国家,帐户也包括关于价值的金钱数据的这样资源.但是在估价的尝试提高重大技术困难.跟踪资源流程的价值,当物品在市场上时被卖是非常容易的,在木材和鱼情况下.重视在库存改变,然而,更加困难的,因为他们可能是结果在资源上的一个物理变化之一或波动在市场价.
对于没有被卖的环境货物和服务,它是更难那建立价值的流程或的储备变化.然而,甚而物理数据可以与政策目的经济连接.例如,在收入上的变化可能有时被追踪对在资源基础上的变化或对环境浩劫的冲击对经济.
放射认为.开发由荷兰人,国家会计矩阵包括环境帐户(NAMEA)构造在矩阵的帐户,通过经济部门鉴别污染发散物.作为它的环境会计节目一部分,欧洛斯铁特,欧盟的统计胳膊,帮助欧盟成员运用这种方法.在NAMEA系统的物理数据被用于估计不同的成长战略的冲击对环境质量.数据可能按照污染发散物类型也被分离了解在国内,境外或者地球环境的impact.如果放射被重视用金钱术语,这些价值可以被用于确定避免环境退化的经济费用首先,并且比较环境保护的费用和好处.
常规国家会计的解集作用.有时在常规帐户的数据拆散辨认开支明确地与环境有关,例如被招致的那些防止或缓和害处,买和安装保护设备,或者支付充电和补贴.随着时间的推移,这些数据的揭示使成为可能观察环境保护之间的变化在环境政策上和费用的链接,并且跟踪环境保护产业的演变.