The system of national accounting (SNA), which is the basis for many common macroeconomic indicators, such as gross domestic product (GDP), is insufficient in measuring the negative environmental impacts of economic activities. Therefore, environmental accounting has been developed since the 1990s to integrate environmental information into the accounting system to supplement the SNA. Recently, due to the development of measurement and valuation of ecosystem services, environmental accounting started to extend its scope to cover ecosystem accounting. Ecosystem accounting aims to integrate the information of ecosystems and their services into the accounting system, to provide a basis to develop green economic indicators for sustainable development. The speech will share the results of a few pilot research projects regarding ecosystem accounting on marine ecosystems and urban ecosystems in Finland.

許多總體經濟指標 (例如：國內生產毛額GDP) 計算基礎的國民所得會計帳無法反映產業經濟活動造成的環境衝擊，綠色國民所帳 (或稱環境會計)將環境資訊整合至擴充的國民所得會計帳因此應運發展。隨著生態系服務 (ecosystem services) 的概念及其價值衡量逐漸發展成熟，生態系統會計 (ecosystem accounting) 亦隨之發展，開始試圖將生態與生態系服務的資訊與價值整合至環境會計系統中，以期能夠提供更適合永續發展的綠色經濟指標。

本演講將以講者參與的幾個生態系統會計相關的研究計畫為基礎，分享芬蘭在海洋生態系統會計和城市生態系統會計的前導研究成果。

講 者 Speaker: 賴亭聿研究員 (芬蘭環境研究院 海洋研究中心)