可持续发展的绿色核算国际和世行经验-Sustainabi.ppt

GreenAccountingforSustainableDevelopment可持续发展的绿色核算,InternationalandWorldBankExperience国际和世行经验MagdaLoveiSectorManagerEnvironmentEastAsiaandPacificRegionTheWorldBank,Outline提纲,Introduction前言Internationalexperience国际经验TheWorldBanksAdjustedNetSavingsmethodology世行经过调整的净储蓄方法AdjustedNetSavingsinAsia亚洲经过调整的净储蓄Lookingahead未来发展,1Introduction前言,Assetaccountingforsustainabledevelopment可持续发展的资产核算,Aconditionforsustainabledevelopment可持续发展的一个条件,Societysrealwealthisnotdecliningovertime社会真正财富是不随时间而下降的Realwealthconsistsof真正财富包括：Producedassets生产的资产(buildings,machines,vehicles,etc.)accountedforintheNationalAccountsOtherassets其它资产(expandingthemeasureofwealth)NaturalresourcesHumancapitalSocialcapital,Empiricalevidence:Theimportanceofhumanandsocialcapitalascomponentofwealth实例：人力和社会资本在财富中的重要程度,Empiricalevidence:Largedifferenceinthecompositionofnaturalcapitalacrosscountries实例：自然资本各国差异很大,2Internationalexperience国际经验,Examplesofaccountingforassetdepreciation资产折旧核算案例,CapturingrentsfromnaturalresourcesExamplefromNorway获取自然资源的租金挪威案例,Significantamountsofrentsgeneratedbyoilindustrybutwithhighfluctuations,Forestsgeneratesubstantialrentsbutrentsaccruetoprivatesector(whichisalsosubsidized),OilandgasResourcerentsandtaxes(1985-1996),ForestryResourcerentsandtaxes(1985-1995),Assessingthe“cost”ofequityExamplefromNorway净资产的费用评估挪威案例,FisheriesResourcerentsandsubsidies(1985-1995),NorwaychosetosupportsmallscalefisheriestopromoteregionaldevelopmentFisheriesdonotproducepositiverentsNorevenuecollectionHighlysubsidizedindustry,ReinvestingrentsintootherformsofcapitalExamplefromBotswana把租金再投向其他形式的资本波斯瓦那案例,Mineralrevenuesare35%ofGDP矿产收入占GDP的35Governmenthasdeveloped“SustainableBudgetIndex“(SBI)政府开发了可持续预算指数SBImeasureshowmuchofthemineralrevenuesareconvertedtootherformsofassets(includingexpendituresoneducationandhealth)Governmentguideline:norevenuefromminingshouldbeusedforcurrentexpenditure,3TheWorldBanksAdjustedNetSavings(ANS)Methodology世行经过调整的净储蓄方法,Anindicatorforsustainability一个衡量可行性的指标,Adjustednetsavings(ANS)经过调整的净储蓄,ANSmeasuresthechangeintotalwealthovertimeSignandmagnitudeofANSarekeyindicatorsofsustainabilityDecompositionofANSenablesidentificationofpolicyrecommendationsNegativeANS(i.e.declineoftotalwealth)callsfor:ImprovefiscalandmonetarypolicyInvestmoreinhumancapitalChangepoliciesandencourageoverexploitationofnaturalresourcesImprovepoliciesthatencouragebetterpollutionmanagement,Adjustednetsavings经过调整的净储蓄%ofGNI2002占国民总收入的百分比2002,Empiricalevidence实例,LowincomecountrieshavethelowestANSLowerincomelowersavingsLowerincomehigherdependenceonnaturalresourcesEastAsiaandpacifichavethehighestANS(becauseofveryhighgrossnationalsaving)MiddleEastandNorthAfricahavethelowestANS(becauseofoilextraction),Implicationsforsustainabilityacrossregions可持续性的区域比较,MiddleEastandAfricaareonanunsustainablepathLatinAmericahaslowsavingsratesEastAsiabenefitsfromhighNationalSavings(2002),Starkdifferencesbetweentraditionalandadjustednetsavings传统和调整后的净储蓄的差异,Sub-SaharanAfrica-AdjustedNetSavingrevealsadifferentstoryfromtraditionalmeasuresofsaving,4AdjustednetsavingsinAsia亚洲调整后的净储蓄,Evidenceandresearchneeds,Comparinggrossandadjustednetsavings储蓄总量和调整后的净储蓄比较,Indonesianaturalresourcesexploitationhasincreasedwiththecrisis印度尼西亚自然资源的开发已经增加危机,Malaysiaeducationexpenditureisanimportantpartofinvestments马来西亚教育是投资的重要部分,Chinaasuccessfulstorybutwithmoretolearn中国一个成功的故事但仍有很多需要学习,5Lookingahead未来,Challengesandopportunities挑战与机遇,Challenges挑战,EnvironmentalaccountsaremostlyusedinindustrializedcountriesAssetaccountsareseldomusedtoassesssustainabilitySustainabilitycanonlybemeasuredifallassetsareincluded(e.g.needtodomoreworkonsoilerosion,groundwater,fisheries)ControversyovermeasurementofmonetaryvalueshasmadeitmoredifficulttoattractpolicymakersInternationalcomparisonsareimportantbutmethodologiesdifferwidelyacrosscountries(exceptANS),OpportunitiesforChina中国的机遇,HighpotentialtogobeyondcurrentassetaccountingtoanalyzenationallyrelevantissuesOngoingeffortsoncostofenvironmentaldegradationcanbeexploitedforimprovedassetaccountingUseresearchresultsonlocalairandwaterpollutionUseinformationonsoilerosionAccesstointernationalexperienceandexamplestomultilateralinstitutions,Concludingremarks,“Greening”nationalaccountsisanimportantsteptowardmeasuringsustainabilityandinformingpolicymakingAlsoi