T/CSES 110-2023 Environmental accounting technical specifications

Scope

Scope: This document specifies the technical requirements for ecological and environmental accounting, including general requirements, an indicator system, methods for physical quantity accounting, methods for value accounting, and table structures. This document is applicable to ecological and environmental accounting at the provincial, municipal, and county levels. Accounting for ecological and environmental conditions at other administrative jurisdiction levels or within specific geographical units can be implemented as a reference. Main technical content: Ecological and environmental accounting includes comprehensive accounting tables and classification accounting tables. The comprehensive accounting table, which comprehensively reflects the overall state of the ecological environment, includes two aspects: environmental comprehensive accounting and ecological comprehensive accounting, both of which are value-based tables. Among them, environmental accounting can be further divided into water environment, atmospheric environment, and solid waste (domestic waste, industrial solid waste), including two parts of physical quantity accounting and value accounting. Environmental comprehensive accounting includes three parts: water environment, atmospheric environment, and solid waste pollution accounting, with the values of each indicator derived from specific evaluation results. Ecological accounting mainly accounts for the regulatory service function of natural ecosystems, which can be further divided into types such as forests, grasslands, and wetlands, including two parts of physical quantity accounting and value accounting.

Development Information

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