著者

Zoltan Denes

出版者

Japan Association for Comparative Economic Studies

雑誌

比較経済体制学会年報 (ISSN:13484060)

巻号頁・発行日

vol.41, no.1, pp.39-48,78, 2004-01-31 (Released:2009-07-31)

参考文献数

24

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Two main integrated environmental and economic accounting systems, the SEEA and the NAMEA frameworks, are reviewed in this paper with an emphasis on derived indicators. NAMEA indicators in physical terms better serve the multi-dimensional needs of sustainable development than the adjusted monetary macro-indicators in the SEEA, which rely on the maintenance cost valuation. While maintenance costs are crucial for policy making, approximating the depreciation of natural assets with maintenance costs is controversial and misleading. Physical accounts should be the core of integrated accounts, and they should always be made public.