Study on the Accounting Model of Ecological Environment

摘要

This paper explains environmental problems from the point of economy. Referring to the “System of Integrated Environmental and Economical Accounting” (SEEA) promulgated by United Nations in 1993, the authors have set up a model of environmental and economic accounting after the discussion and modification of the concepts of production, assets, and environmental costs. Taking ecological environment of Chongqing as an example, the environmental and economic analyses is done. The results of the model reflect sustainability of ecological environment and environmental costs directly or indirectly in macro-economy.