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Environmental Protection Expenditure Account (EPEA) is a statistical framework that describes environmental activities in monetary terms and organises these statistics into a full set of accounts, just like that of the national accounts. The EPEA is part of the System of Integrated Environmental and Economic Accounting which, in February 2012, was accepted as a statistical standard by the United Nations Statistical Commission. The EPEA results in a net national total expenditure for environmental protection of an economy.〔SERIEE Environmental Protection Expenditure Accounts - Compilation guide Eurostat,("SERIEE Environmental Protection Expenditure Accounts - Compilation guide" ), Eurostat 2002, 170 pp.〕 The statistics are usually presented by economic sectors (government, industries, households) and by what environmental domain has been protected, i.e. water, air, biodiversity etc.. The main types of statistics that feed into the framework are investment statistics, statistics on current outlays, government statistics on subsidies and investment grants, all with bearing on protection of the environment. The statistics cover actual outlays. This means that, for example, losses of income are not seen in the statistics with the exception of specific transfers (or subsidies) that are designed to compensate any economic losses. Neither do the statistics cover all activities that might have a beneficial environmental impact. There is a distinction between the purpose of the activity and the effect of the activity. For example, new production equipment that is installed solely for the purpose of increasing productivity and reducing costs may use energy and materials more efficiently, and as a side effect reduce environmental discharges. The expenditure for this new equipment would not be included in EPE.〔 The main aim of the statistics is to provide indicators to show the response of society to reduce pollution. The statistics can be used in different types of analysis. One type of analysis determines whether the "polluter pays" principle holds, i.e. whether those who pollute are also the ones who pay for remediation and clean-up. It can also be used to analyse the effects on enterprise competitiveness, for cost-effective analysis related to propositions of new regulations and policies.〔Environmental protection expenditure in Europe Eurostat,("Environmental protection expenditure in Europe" ), Eurostat 2001, 232 pp.〕 == Scope == In order to create the statistics on environmental protection expenditure (EPE) an international definition has been agreed upon. "Environmental protection groups together all actions and activities that are aimed at the prevention, reduction and elimination of pollution as well as any other degradation of the environment. This includes measures taken in order to restore the environment after it has been degraded due to the pressures from human activities".1994 SERIEE §2006 〔SERIEE 1994 Eurostat,("SERIEE 1994" ), Eurostat 2002, 182 pp.〕 and SEEA Central Framework chapter 4 〔SEEA Central Framework Committee of Experts on Environmental Economic Accounting Statistics Division/Department of Economic and Social Affairs, United Nations,("SEEA Central Framework" ), Statistical Commission Forty-third session 28 February – 2 March 2012 Item 3 (e) of the provisional agenda, Committee of Experts on Environmental Economic Accounting Statistics Division/Department of Economic and Social Affairs, United Nations, 329 pp.〕 This definition delimitates the area so that hygiene and security are excluded as well as management of natural resources.〔 The full sequence of EPEA are compiled through five different tables that interact with one another. The tables are established, just like the national accounts on a double-entry bookkeeping system.〔 They were developed this way so that consistent indicators with the national accounts could be ensured. The tables cover statistics on production of environmental protection activities, the use of environmental protection services (e.g. waste management or waste water management services), how the financing of environmental protection happens and a supply and use tables and net cost of environmental protection (what is the final expenditure and who is bearing the expenditure.) 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Environmental protection expenditure accounts」の詳細全文を読む スポンサード リンク
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