环境会计外文文献及其翻译

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河南科技学院新科学院
2013届本科毕业论文(设计)
外文文献及翻译
Environmental Accounting
*****    ***       
所在系别:    经济系       
所学专业: 国际经济与贸易 
大象的英文导师姓名:  郭晓明(助教) 
完成时间: 2013年4月18日
Environmental Accounting
by Joy E. Hecht
Interest is growing in modifying national income accounting systems to promote understanding of the links between economy and environment.
The field of environmental accounting has made great strides in the past two decades, moving from a rather arcane endeavor to one tested in dozens of countries and well established in a few. But the idea that nations might integrate the economic role of the environment into their income accounts is neither a quick ll nor a quick process; it has been under discussion since the 1960s. Despite the difficulties and controversies described in this article, however, interest is growing in modifying national income accounting systems to promote understanding of the links between economy and environment.
Environmental accounting is underway in veral dozen countries, where三维制图 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 ctor. Some of the earliest rearch 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 u to asss the energy implications of alternate growth strategies. Inclusion of the data also allows them to anticipate the impacts of different growth patterns on compliance with international conventions on pollutant emissions.
More recently, a number of resource-dependent countries have become interested in measuring depreciation of their natural asts and adjusting their GDPs environmentally. One impetus for their interest was the 1989 study “Wasting Asts: Natural Resources in the National Income Accounts,” in which Robert Repetto and his colleagues at the World
Resources Institute estimated the depreciation of Indonesia’s forests, petroleum rerves, and soil asts. Once adjusted to account for that depreciation, Indonesia’s GDP and growth rates both sank significantly below conventional figures. While “Wasting Asts” called many to action, it also operated as a brake, leading many economists and statisticians to warn against a focus on green GDP, becau it tells decision makers nothing about the caus or solutions for environmental problems.
Since that time, veral developing countries have made long-term commitments to broad-bad environmental accounting. Namibia began work on resource accounts 残疾运动员in 1994, addressing such questions as whether the government has been able to capture rents from the minerals and fisheries ctors, 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 ud there is to build all economic inputs and outputs into the accounts, including no正面管教n marketed goods and rvices of the environment. Thus Filipinos estimate monetary value
春节是几月几日s for such items as gathered fuel带发的成语 wood and the waste disposal rvices provided by air, water, and land; they then add in direct consumption of such rvices as recreation and aesthetic appreciation of the natural world. While their methodology is controversial, the accounts have provided Philippine government agencies and rearchers with a rich array of data for policymaking and analysis.
The United States has not been a leader in the environmental accounting arena. 诺曼底登陆战役At the start of the Clinton administration, the Bureau of Economic Analysis (BEA) made a foray into environmental accounting in the minerals ctor, but this preliminary attempt became embroiled in political controversy and faced opposition from the minerals industry. Congress then asked the National Rearch Council (NRC) to form a blue ribbon panel to consider what the nation should do in the way of environmental accounting. Since then, Congressional appropriations to BEA have been accompanied by an explicit prohibition on environmental accounting work. The ban may be lifted, however, once the recommendations of the NRC study are made public.
短文改错
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 purpos to which they may be applied. Here are some of the methods currently in u.

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