1、Green Accounting for Sustainable Development可持續(xù)發(fā)展的綠色核算International and World Bank Experience 國(guó)際和世行經(jīng)驗(yàn)Magda LoveiSector ManagerEnvironmentEast Asia and Pacific RegionThe World Bank1Outline提綱Introduction前言International experience國(guó)際經(jīng)驗(yàn)驗(yàn)TheWorldBanks Adjusted NetSavings methodology世行經(jīng)過(guò)過(guò)調(diào)整的的凈儲(chǔ)蓄蓄方法Adjusted

2、NetSavingsinAsia亞洲經(jīng)過(guò)過(guò)調(diào)整的的凈儲(chǔ)蓄蓄Looking ahead未來(lái)發(fā)展展21 Introduction前言Assetaccounting forsustainabledevelopment可持續(xù)發(fā)發(fā)展的資資產(chǎn)核算算3A conditionforsustainabledevelopment可持續(xù)發(fā)發(fā)展的一一個(gè)條件件Societysreal wealthisnotdeclining overtime社會(huì)真正正財(cái)富是是不隨時(shí)時(shí)間而下下降的Real wealthconsistsof真正財(cái)富富包括：Producedassets生產(chǎn)的資資產(chǎn)(buildings,machines,ve

3、hicles, etc.) accountedforinthe National AccountsOtherassets其它資產(chǎn)產(chǎn)(expanding themeasure of wealth)Natural resourcesHumancapitalSocialcapital4Empiricalevidence: Theimportance of human andsocialcapitalascomponentofwealth實(shí)例：人人力和社社會(huì)資本本在財(cái)富富中的重重要程度度5Empiricalevidence: Large differenceinthe composition of n

4、aturalcapitalacrosscountries實(shí)例：自自然資本本各國(guó)差差異很大大62 Internationalexperience國(guó)際經(jīng)驗(yàn)驗(yàn)Examplesofaccounting forassetdepreciation資產(chǎn)折舊舊核算案案例7Capturingrentsfromnatural resources ExamplefromNorway獲取自然然資源的的租金挪威案案例Significantamounts of rents generatedbyoilindustrybut withhighfluctuationsForests generate substantial

5、rents but rents accruetoprivate sector(whichisalsosubsidized)Oiland gas Resource rents andtaxes(1985-1996)Forestry Resource rents andtaxes(1985-1995)8Assessingthe “cost”ofequityExample fromNorway凈資產(chǎn)的的費(fèi)用評(píng)評(píng)估挪挪威案例例FisheriesResourcerentsandsubsidies (1985-1995)Norwaychosetosupportsmallscalefisheriestopr

6、omoteregionaldevelopmentFisheriesdonot producepositiverentsNorevenue collectionHighlysubsidizedindustry9Reinvestingrentsinto other forms of capitalExample fromBotswana把租金再再投向其其他形式式的資本本波斯斯瓦那案案例Mineral revenues are35%ofGDP礦產(chǎn)收入入占GDP的35Government hasdeveloped“SustainableBudgetIndex“(SBI)政府開(kāi)發(fā)發(fā)了可持持續(xù)預(yù)算算指數(shù)S

7、BImeasureshow muchofthe mineralrevenuesare convertedtootherformsofassets(includingexpendituresoneducation andhealth)Government guideline:norevenuefrom miningshouldbeusedforcurrentexpenditure103 The World BanksAdjustedNetSavings(ANS)Methodology世行經(jīng)過(guò)過(guò)調(diào)整的的凈儲(chǔ)蓄蓄方法Anindicatorfor sustainability一個(gè)衡量量可行性性的指標(biāo)標(biāo)

8、11Adjustednetsavings(ANS)經(jīng)過(guò)調(diào)整整的凈儲(chǔ)儲(chǔ)蓄A(yù)NSmeasuresthe changeintotalwealthover timeSign andmagnitudeofANS arekeyindicatorsofsustainabilityDecomposition of ANSenables identification of policyrecommendationsNegativeANS(i.e.declineoftotalwealth) calls for:Improve fiscalandmonetarypolicyInvestmoreinhumancapi

9、talChangepoliciesand encourageoverexploitation of naturalresourcesImprove policies thatencourage betterpollutionmanagement12Adjustednetsavings經(jīng)過(guò)調(diào)整整的凈儲(chǔ)儲(chǔ)蓄% of GNI2002占國(guó)民總總收入的的百分比比200213Empiricalevidence實(shí)例Lowincome countrieshave thelowestANSLowerincome lower savingsLowerincomehigherdependenceonnatural

10、resourcesEast Asiaand pacifichavethehighestANS(becauseofveryhigh gross national saving)MiddleEastandNorthAfrica havethe lowestANS(becauseofoil extraction)14Implicationsfor sustainability acrossregions可持續(xù)性性的區(qū)域域比較MiddleEastandAfricaareonanunsustainablepath LatinAmericahaslow savingsratesEast Asiabenef

11、itsfrom highNationalSavings(2002)15Starkdifferencesbetween traditional andadjustednetsavings傳統(tǒng)和調(diào)調(diào)整后的的凈儲(chǔ)蓄蓄的差異異Sub-SaharanAfrica-AdjustedNetSaving revealsadifferentstoryfromtraditionalmeasuresofsaving164 Adjustednet savingsinAsia亞洲調(diào)整整后的凈凈儲(chǔ)蓄Evidenceandresearchneeds17Comparinggrossand adjusted netsaving

12、s儲(chǔ)蓄總量量和調(diào)整整后的凈凈儲(chǔ)蓄比比較18Indonesianatural resourcesexploitationhas increasedwith thecrisis印度尼西西亞自自然資源源的開(kāi)發(fā)發(fā)已經(jīng)增增加危機(jī)機(jī)19Malaysia educationexpenditureisanimportantpartofinvestments馬來(lái)西亞亞教育育是投資資的重要要部分20China asuccessfulstorybutwithmore to learn中國(guó)一一個(gè)成功功的故事事但仍有有很多需需要學(xué)習(xí)習(xí)215 Lookingahead未來(lái)Challenges andopportuniti

13、es挑戰(zhàn)與機(jī)機(jī)遇22Challenges挑戰(zhàn)Environmental accounts aremostlyusedinindustrializedcountriesAssetaccountsareseldom usedtoassess sustainabilitySustainabilitycanonlybemeasuredifallassets areincluded(e.g.need to do moreworkonsoil erosion, groundwater,fisheries)Controversyover measurement of monetary valueshasma

14、deitmore difficulttoattract policymakersInternational comparisons areimportantbut methodologiesdiffer widelyacrosscountries (exceptANS)23Opportunities forChina中國(guó)的機(jī)機(jī)遇High potentialtogobeyondcurrentassetaccounting to analyzenationallyrelevantissuesOngoing effortsoncostofenvironmentaldegradationcan be exploitedforimprovedassetaccountingUseresearchresultsonlocalairand water pollutionUseinformationonsoilerosionAccesstointernationalexperience andexamplestomultilateralinstitutions24Concluding remarks“Greening”nationalaccountsisanimportant steptoward measuringsustainabilityandinforming policymaki