Development of Environmental Accounts in Russia and in the World

<p>Currently, there is no doubt about the necessity of recording environmental factors in the economic development of every country. Implementation of the System of Environmental-Economic Accounting is an important and serious process for all countries. Nowadays, we already have the most important &ndash; structure, the principles of creation of accounts and methodology - SEEA Central framework. Of course, this system is not yet perfect and has a number of problems connected with development of classifications, specification of certain concepts, development of methods of a cost assessment in the conditions of lack of market prices, the accounting of exhaustion of renewable resources, etc. The world community should solve all these problems together and in coordination.</p><p>The first chapter is devoted to the description of the environmental-economic accounting, its structure and development prospects. The following two chapters are devoted to the development of accounts of forest resources as Russia wins first place on stocks of this ecological asset, but doesn&#39;t keep its account properly. And it is reflected in an inefficiency of management by forest resources that as a result led to decline of forest branch and even unprofitability of some enterprises.</p><p>The second chapter describes the basic concepts of forest resource, approaches to evaluation in physical and monetary terms. Today, the Russian statistics contains information enough for billing of physical assets for forest and other wooded land, and also separately for timber resources at official level. The monetary asset accounts and the other three accounts (flow accounts, the sequence of economic accounts, functional accounts) can be made as test for the purpose of identification of theoretical, methodological and statistical shortcomings which will need to be eliminated. To future researchers of problems of the accounting of forest resources, it is necessary to pay special attention to the carbon accounts for timber resources.</p><p>The third chapter focuses on the statistical analysis of the main indicators of forest resources of the country as a whole and separately for its regions. Areas for which introduction of system of the account is a necessary condition of sustainable economic and ecological development were as a result revealed. The conclusions received in the final chapter about a condition of forest resources in certain regions of the Russian Federation, can have independent practical value for improvement and increase of productivity of management by forest resources and economic activity in this branch.</p>