Resources Science ›› 2018, Vol. 40 ›› Issue (5): 936-945.doi: 10.18402/resci.2018.05.07

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The environmental cost accounting framework for natural resources asset compilation in Huzhou City

Qiong WU1(), Guoxia MA1(), Yang GAO2, Tao PAN3   

  1. 1. Research Center for Eco-Environment accounting, Chinese Academy for Environmental Planning, Beijing 100012, China
    2. China Agricultural University, Beijing 100083, China
    3. Institute of Geographic Sciences and Natural Resources Research, Chinese Academy of Sciences, Beijing 100101, China
  • Received:2018-03-20 Revised:2018-05-05 Online:2018-05-10 Published:2018-05-10


The balance sheet of natural resources should include two aspects: the unreasonable loss of natural resources caused by human beings in the course of social and economic activities, and the negative externalities generated by the ecological environment. Aiming at raising ecological awareness and promoting ecological progress, natural resources asset compilation has been a hot area ever since the 18th National Congress of the Communist Party of China. This article draws lessons from the relevant experience of the international SEEA accounting system and combines with China's national economic accounting system. Environmental cost accounting method was adapted to caculate the environmental abatement costs, pollution deduction index and the environmental liabilities of irrational use of natural resource assets for Huzhou City in Zhejiang Province. During 2010-2015, the actual investment in pollution control in Huzhou City was greater than that in environmental arrears; the pollution deduction index in Huzhou City showed a declining trend; the environmental liabilities for the irrational use of natural resource assets were 4.567 billion yuan. Based on the water, atmospheric, and solid disposal cost accounting results, the atmospheric actual disposal cost was the highest while the water imputed abatement cost was the highest from 2010 to 2015. As for the results at county level, the pollution deduction index of Changxing County was larger than any other counties. The environmental cost of Changxing County was the largest and the environmental cost of Anji County was the smallest in five counties. The environmental cost of various economic sectors were calculated. The debt of livestock farming was huge by the imputed abatement cost accounting result. The results would provide scientific basis for the decision-making of resources, environment and economic development in Huzhou, and give new insights for the calculation of environmental liabilities and related research in the preparation of natural resources balance sheet.

Key words: environmental cost, balance sheet, pollution deduction index, Huzhou City