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我国目前尚未进行环保支出核算,且现有的环保投资统计体系不能满足环保支出核算的需要。本文认为我国应当从规范统计口径、强化统计分类、改进统计原则等几方面解决现行环保投资统计存在的问题,从而为环保支出核算奠定基础。本文在环保支出账户的理论框架基础上,编制了一个试点环保支出账户,通过对该账户数据的分析展示了环保支出核算账户的应用价值。
Abstract：The environmental protection expenditure account(EPEA for short) is absent in China,and environmental protection investment statistical system does not meet the demand of EPEA.In order to lay a solid data basis for EPEA,the environmental protection investment statistics at present should be improved from several aspects,including coverage,classification and accounting principle.Based on a conceptual framework of EPEA,the paper compiles a pilot EPEA,and fully illustrates the usefulness of EPEA.
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②欧盟国家环保支出数据来自欧盟统计局网站:http://epp.eurostat.ec.europa.eu/cache/ITY_OFFPUB/KS-SF-12-023/EN/KS-SF-12-023-EN.PDF
基本信息:
DOI：10.19343/j.cnki.11-1302/c.2013.05.003
中图分类号:X2
引用信息:
[1]李静萍.环保支出账户:理论框架与试点研究[J].统计研究,2013,30(05):17-24.DOI:10.19343/j.cnki.11-1302/c.2013.05.003.
基金信息:
环保公益性行业科研专项“环保投资核算体系优化与绩效评价体系建立研究”(200909111);; 国家社科基金项目“中国环境保护支出核算方法研究”(11BTJ006)资助
2013-05-15
2013-05-15