研究成果報告書 E94IR330.HTM

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[IR-3.3 The Research Study to Add the Integrated Environmental and Economic Accounting to the System of National Accounts]


[Contact Person]


Masakatu TAMARU
Director, Office of Research on the System of National Accounts
Economic Research Institute
Economic Planning Agency
3-1-1 Kasumigaseki, Chiyoda-ku, Tokyo 100 Japan
Phone +81-3-3581-0261(Ext.5785), Fax +81-3-3581-0516


[Total Budget for FY1992-1994]


37,149,000 Yen (FY1994 13,464,000 Yen)


[Abstract]


 The international standards for the System of National Accounts(SNA) were revised in 1993, and as a result, the integrated environmental and economic accounting was included as one of the satellite accounts. In this connection, the United Nations has drawn up a handbook(interim version) to serve as aguide in the preparation of integrated environmental and economic accounting. It has become an urgent task for Japan too, to secure techniques and statistical data for preparing a precise integrated environmental and economic accounting in response to this international trend. Against this background, a three-year project, "The Research Study to Add the Integrated Environmental and Economic Accounting to the System of National Accounts" was implemented from FY 1992, in which a concrete investigation was undertaken of the system and structure of the integrated environmental and economic accounting, as well as of indicators and evaluation methods etc. suited to Japan's needs and circumstances.
 Based on the results of the past two years and various research studies relating to accounting aimed at the integration of environmental and economic accounts, including the UN Handbook, the FY1994 research involved a concrete investigation of the design of the structure and system of an integrated environmental and economic accounting to be added to the SNA, and of design subjects and estimation methods, the collection, sorting and trial calculation of data, and based on those, a theoretical and corroborative analysis if estimation problems and future research issues, with the objective of drawing out those research results as a report.
 In recent times, a fundamental matrix for an integrated environmental and economic accounting based on Version IV.2 of the Satellite System for Integrated Environmental and Economic Accounting (SEEA) was demonstrated in the FY1992 research, and in the FY1993 research, from the aspects of coordination with SNA values and the possibility of data collection etc. this matrix was reviewed. In FY1994, the final matrix structure was established, and definitions of the rows, columns and the cells items were made.
 To data, only qualitative and partial attempts have been made to estimate the magnitude of the integrated environmental and economic accounting in Japan, and this project is the first attempt at a comprehensive research effort. As well as a number of results being obtained from this research, several issues arising in the preparation of the account were brought to light.


[Key Words]


SNA, Satellite Account, Imputed Environmental Costs, SEEA, Maintenance Cost Valuation