Minxue Gao

【Abstract】

The release of SEEA-2012（Center Framework）is a landmark event. Since the contents of SEEA are inherently consistent with the so-called “pressure-state-response” model, it becomes a powerful tool for sustainable development management. In the SEEA-2012, Center framework is well developed and ready to be applied to the practice, while supplementary handbooks are to guide experimental accountings. Although SEEA still takes the economic perspective as SNA does, it focuses on both the environment and the economy instead of focusing on the economic in spite of the environment. Since the SEEA has considerable flexibility in implementation, it had better to implement SEEA step by step in terms of feasibility or usefulness. In order to effectively implement the environmental and economic accounting, a guideline should be established in China on the basis of international standards.

【Keywords】

SEEA, SEEA-2012(central framework), environmental and economic accounting