环保支出账户：理论框架与试点研究

统计研究 ›› 2013, Vol. 30 ›› Issue (5): 17-24.

环保支出账户：理论框架与试点研究

李静萍

出版日期:2013-05-15 发布日期:2013-05-10

Environmental Protection Expenditure Account: the Conceptual Framework and a Pilot Compilation

Li Jingping

Online:2013-05-15 Published:2013-05-10

摘要/Abstract

摘要： 我国目前尚未进行环保支出核算，且现有的环保投资统计体系不能满足环保支出核算的需要。论文认为我国应当从规范统计口径、强化统计分类、改进统计原则等几方面解决现行环保投资统计存在的问题，从而为环保支出核算奠定基础。论文在环保支出账户的理论框架基础上，编制了一个试点环保支出账户，通过对该账户数据的分析展示了环保支出核算账户的应用价值。

关键词: 环保投资, 环保支出, 环保支出账户

Abstract: The environmental protection expenditure account (EPEA for short) is absent in China, and environmental protection investment statistical system does not meet the demand of EPEA. In order to lay a solid data basis for EPEA, the environmental protection investment statistics at present should be improved from several aspects, including coverage, classification and accounting principle. Based on a conceptual framework of EPEA, the paper compiles a pilot EPEA, and fully illustrates the usefulness of EPEA.

Key words: Environmental Protection Investment, Environmental Protection Expenditure, Environmental Protection Expenditure Account

李静萍. 环保支出账户：理论框架与试点研究[J]. 统计研究, 2013, 30(5): 17-24.

Li Jingping. Environmental Protection Expenditure Account: the Conceptual Framework and a Pilot Compilation[J]. , 2013, 30(5): 17-24.