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[IR-3.2.2 Agricultural Environment Resource Accounting]

[Contact Person]

Motoyuki Goda
National Research Institute of Agricultural Economics
Ministry of Agriculture, Forestry and Fisheries
2-2-1 Nishigahara, Kita-ku, Tokyo 114 Japan
Phone +81-3-3910-3946, Fax +81-3-3940-0232

[Total Budget for FY1992-1994]

9,370,000 Yens (FY1994 3,119,000 Yen)

[Abstract]

　We discussed the evaluation method of agricultural environmental resources and the framework of environmental accounting which is in consistency with financial accounting. Firstly, We examined the assumption of rights and price evaluation of Contingent Valuation Method and showed how to avoid biases of CVM. Secondly, We discussed pollution stocks using a concept of environmental debt which is defined as undisposal service from this term to next one.

[Key Words]

Environmental Accounting, Agricultural Resources, Contingent Valuation Method, Environmental debt