ECOSYSTEM ACCOUNTING AS A FUTURE DEVELOPMENT OF THE SYSTEM OF INTEGRATED ENVIRONMENTAL AND ECONOMIC ACCOUNTING AND SNA

This article describes conceptual, statistical and methodological aspects of the ecosystem accounting. The referenced research was performed using the latest recommendations from the leading international organizations, a number of Russian sources as well as experience gained by the authors of this publication in this field in recent years. In particular, the considered accounting system is a direct continuation and development of the System of National Accounts (SNA) and the supporting System of Environmental-Economic Accounting (SEEA). Creating an ecosystem accounting is possible on the basis of interrelated and integrated approach to statistical estimates of the natural environment with due regard to target characteristics of the ecosystem, service flows rendered by ecosystems to economic activity, as well as to a human being. In addition, this provides a parallel and/or criss-cross analysis with binding biological and other characteristics of ecosystems to economic activity at the macro level, with a reflection of their mutual influence on each other. Characteristically, a particular feature of the ecosystem accounting is disclosing elements of the non-market activity related to ecosystems, and integrating the obtained information in a single set of data on market transactions. The capacity of the abovementioned accounting system to be used to supply the interested authorities with full and comprehensive macrostatistical information concerning the economic parameters of ecosystem assets, ecosystem services, the depletion/degradation and renewal/restoration of ecosystems, benefits (income, etc.) and other macrocharacteristics is argued and thoroughly substantiated. In the course of the research were extensively reviewed and evaluated the following two documents prepared by the United Nations Statistics Division, as well as the European Commission, the Organization for Economic Co-operation and Development, etc.: a) SEEA Central Framework, adopted by the United Nations Statistical Commission in 2012 and established as an international statistical standard; and b) the System of Environmental-Economic Accounting 2012: Experimental Ecosystem Accounting, published in 2013. The authors of this article initiated and carried out their own translation of the two mentioned documents into Russian. The article critically analyzes the basic concepts and definitions proposed by international organizations in the field of ecosystem accounting, composition and structure of statistical observation units. The authors elaborate tasks and describe methods for the evaluation of ecosystem assets and ecosystem services, the linkage of statistical data in physical and monetary terms. The preparation of generalized accounts of ecosystem services based on the principles outlined in the SNA-SEEA and with maximum exception of double-counting are studied separately. In addition the authors attempt to establish not only the importance of described macrostatistical constructions but also the practical possibility for future implementation of elements of the ecosystem accounting in the Russian Federation. The final part of the article presents brief conclusions and recommendations on information and methodological support of the ecosystem accounting at the state level in our country.

экосистемный учет, Система комплексного природно-ресурсного и экономического учета, экосистемные активы и услуги, бенефиции, единицы экосистемного учета, стоимостные оценки экосистемных активов и услуг, экосистемные счета, ecosystem accounting, System of Environmental-Economic Accounting (SEEA), ecosystem assets and services, benefits, units of ecosystem accounting, valuations of ecosystem assets and services, ecosystem accounts

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