资源－经济－环境综合框架下的SAM构建

社会核算矩阵是“以正方形矩阵表示的国民经济核算账户，它反映了一定时期内社会经济主体间的各种联系”，但目前的社会核算矩阵的编制多参照93年国民经济核算体系的中心框架，没有体现自然资源和生态环境对经济发展的贡献以及各类活动对环境的影响等等。本文基于当前资源和环境核算的研究成果，在传统社会核算矩阵的基础上引入资源、环境账户，构建了一个资源－经济－环境一体化的综合性核算框架，并论述了扩展账户的含义、核算方法以及其中蕴含的均衡关系。随着资源、环境方面统计数据的不断丰富，一个综合、完备的核算体系将为经济与环境政策方面的决策提供更加科学、全面的信息基础。

Construction of SAM Based on the Integrated Accounting Framework of Resource-Economy-Environment

Social accounting matrix(SAM) is a kind of national accounts represented by a square matrix which reflects all kinds of relations among the social agents.However,the SAM is generally constructed on the basis of the system of national accounts published in 1993,so it doesn't illuminate the contribution of resource and environment to economic growth and vice versa.Based on current researches of resource and environment accounting,this paper constructs an integrated accounting framework by extending traditional SAM to REESAM which includes both resource and environment accounts and describes the meaning of extended accounts,accounting method and the equilibrium relationships.As the data of resource and environment are increasing,the integrated system will provide more scientific and complete information for the policy decision on economy and environment.