Social Accounting for Pollution
批评当前美国经济分析局（BEA）的污染会计做法，提出将净污染成本纳入国民账户，并探讨了两种替代方法，对改进环境核算有参考价值。
Contemporary social accounting for pollution can be viewed as an application of yesterday's concepts to today's problems. Granted that social accounts cannot be revised casually or frequently if they are to preserve continuity and stability of measurement, neither can they be left to self-reinforcing precedent if they are to be useful in new contexts. The general conclusion to which this investigation leads is that current Bureau of Economic Analysis (BEA) practice is the least satisfactory of the six accounting conventions investigated. BEA compiles statistical information on pollution abatement and control (PAC) but has not made PAC an end product in the business sector, though so doing would eliminate the grossest of the misrepresentations current in national income and product accounts (NIPA) and derived indices. The true end product is net pollution. The remedy is to enter the cost of net pollution in the national accounts. This conclusion emerges in a straightforward way from economic theory but has hardly been discussed in the professional literature. The principal purpose of the analysis herein is to explore its implications in an operational context. No serious accounting problems are found in implementing it. Two alternative methods of introducing net pollution are investigated. Pollution-adjusted accountingmore » is suitable for an economy in which pollution control is by discommodity charges. Second-best accounting is suitable for an economy in which control is by administrative mandate (standards). 24 references, 6 tables.« less