联合国《环境经济综合核算体系2003》(SEEA)对构建各国的环境核算理论体系,指导各国的环境核算实践具有重要的指导作用。按照SEEA的构架,可以设计出中国环境经济核算体系(CSEEA)的范式。CSEEA的理论基础是环境学、经济学、统计学的相关理论和方法;环境资源的存流量、资源消耗、自然灾害、环境成本、环境保护投入以及环境资产重估价等是CSEEA的重要核算内容;账户、核算表、指标体系是CSEEA的主要核算工具。 The United Nations Environment Accounting System 2003 (SEEA) has an important guiding role in building a theoretical system of environmental accounting in various countries and guiding the practice of environmental accounting in all countries. According to SEEA’s framework, a paradigm of China’s Environmental Economic Accounting System (CSEEA) can be designed. The theoretical basis of CSEEA is related theories and methods of environmental science, economics and statistics. The storage of environmental resources, resource consumption, natural disasters, environmental costs, investment in environmental protection and revaluation of environmental assets are important accounting contents of CSEEA. Accounts, accounting tables, index system is the main accounting tools CSEEA.