统计研究

目前,有关资源、环境的核算在理论上取得了很大进展,但将各类统计数据整合到一个一致的核算框架中仍然面临很多困难。本文在中国2000年基准SAM的基础上扩展构造了一个含有资源、环境账户的细化SAM表式,并详细论述了其编制过程和资源、环境账户的数值确定方法,在提高绿色核算理论的实用性、进而为研究提供数据基础方面做出了有益的尝试。

In recent years, great progresses have been made in the theoretical research of resource and environment accounting. However, it's still very difficult to integrate all kinds of data into a consistent accounting framework. On the basis of Chinese basic SAM of the year 2000, this article constructs an extended and detailed SAM structure with resource and environment accounts. The article also describes the process of the SAM compilation and the method with which to estimate the numerical value of resource and environment related account, and presents the result. It is a good attempt in combining theory with practical application and providing data basis for further research.