环境税费系统分析的内容和方法研究——基于环境经济综合核算  

Research of the Contents and Methods for Systemic Analysis on Environmental Tax——Based on Integrated Environmental and Economic Accounting

作　　者：吴开尧[1,2] 

机构地区：[1]上海金融学院,上海200135 [2]上海交通大学安泰经济与管理学院,上海200052

出　　处：《上海金融学院学报》2014年第2期66-75,共10页Journal of Shanhai Finance University

基　　金：上海市软科学基金项目(12692108000);国家社科基金重点项目(11AZD031)

摘　　要：本文通过研究SEEA修订版主框架关于环境税费的环境经济综合核算的范围和内容,借鉴OECD国家成熟的环境税费实践和研究成果,提出一套基于SEEA的环境税费系统分析内容框架,包括过程、条件和影响三方面;并提出了环境税费系统分析的实现方法,包括环境税费评估参数系统、基于SEEA的环境税费数据整合、环境税费相关数据的多维透视和环境税费影响评估模型四部分。Through researching on how the environmental tax is accounted in the SEEA Central Framework which was completed in 2011, and trough learning from the matured practice and research in OECD, we propose a content framework, including three aspects： the process, the conditions and the influence; and put forward the systemic analysis methods of environmental tax system, including four parts： the evaluation parameters system, integrated environmental tax related data system based on SEEA, multidimensional perspective method of environmental tax related data and assessment model for environmental impact aroused by environmental tax.

关 键 词：SEEA 环境税费 系统分析 多维透视 

分 类 号：F222.33[经济管理—国民经济]