Abstract:
The European Union has transformed the economy-environment
relationship into one of its quasi-constitutional missions; the EU must gather
the necessary instruments in order to carry out this mission. There are
several opinions regarding the way the environment should be taken into
consideration when it comes to national accountancy;these beliefs are
caused by the different approaches related to the environmental protection
and differences between economical and environmental approaches: the
national accounting standards registers only market transactions, whereas
the environment is a non-market phenomenon; the national accounting
considers only monetary flows, but the environment has physical flows and
inventories; the national accounting standards deals with short-term events,
where the environments considers long-term analyses. This approach
sustains the treatment of aggregate variables from the national accounting as
a production measure, and not a wealth measure. Conducting the estimation
in monetary terms brings the advantage of offering favorable conditions to
economical estimation, and avoiding the discrepancies between the different
values; but the physical measurement units play an important role in the
evaluation of natural resources; that is why the images of natural
modifications from the biological cycle must be presented only through these
physical elements. A suitable example consists in the indicators of water
quality, air and soil quality. On one hand, these indicators reflect a certain
bio-chemical composition of the natural resource, and on the other hand this
composition brings certain supply of services for humans. One of the most
important charactersitcs of industrial and economical development was the
assignment of activities from the household w