Comparative Analysis of National Accounts Incorporating Environmental Issues

抄録

Two main integrated environmental and economic accounting systems, the SEEA and the NAMEA frameworks, are reviewed in this paper with an emphasis on derived indicators. NAMEA indicators in physical terms better serve the multi-dimensional needs of sustainable development than the adjusted monetary macro-indicators in the SEEA, which rely on the maintenance cost valuation. While maintenance costs are crucial for policy making, approximating the depreciation of natural assets with maintenance costs is controversial and misleading. Physical accounts should be the core of integrated accounts, and they should always be made public.