Recording environmental assets in the national accounts
阐述了国家经济账户中如何处理环境资产，并总结了联合国环境经济核算体系（SEEA）的最新发展，通过澳大利亚的实践展示了实施环境资产核算标准的潜力。
Accounting information is a core element of economic decision-making at both national and corporate levels. It is widely accepted that much economic activity is dependent upon natural capital and natural resources—generically termed environmental assets in an accounting context. Environmental assets are under threat of depletion and degradation from economic activity. Consequently, the incorporation of information on environmental assets into standard accounting frameworks is an essential element in mainstreaming environmental information and broadening the evidence base for economic decisions and the assessment of sustainability. This paper describes the treatment of environmental assets within the national economic accounts and summarizes recent developments that extend the accounting approaches as described in the United Nations’ System of Environmental-Economic Accounting (SEEA). The potential for implementation of accounting standards for environmental assets is shown through a description of work in Australia on environmental-economic accounting.