JOURNAL OF NATURAL RESOURCES ›› 1998, Vol. 13 ›› Issue (2): 146-153.doi: 10.11849/zrzyxb.1998.02.008

• Special Column:Celebration of the 70th Anniversary of IGSNRR, CAS • Previous Articles     Next Articles

INTEGRATED ACCOUNTING BETWEEN NATURALRESOURCES AND ECONOMY——ON 93'SNA AND SEEA

LEI Ming   

  1. Guanghua School of Management, Peking University, Beijing 100871
  • Received:1997-11-03 Online:1998-06-25 Published:1998-06-25

Abstract: In order to build up Chinese System of Integrated Accounts between Natural Resources and Economy, an overall examination of the United Nations' New System of National Accounts (93'SNA) and Integrated Environmental and Economic Accounting (SEEA) is carried out in this paper, which include comments of the system of central framework and satellite framework in 93SNA, analysis of goals of accounting, rules and methods of accounting of SEEA and the differences of accounting between the central framework in SNA and SEEA.

Key words: SNA, SEEA