可持续发展思想的提出,使人类社会进入了一个全新时代。人类将不再单纯追求发展速率和GDP的提高,而将更加注重发展的持续性和协调性。人类已意识到,必须在不降低环境质量,不破坏环境资源结构的前提下,来促使经济增长的净利益达到最大限度,也就是说经济的增长不能以牺牲环境为代价。这种新发展观的形成,使人们感到在考核社会经济活动成果时除计算活劳动消耗和物化劳动消耗外,还需要计量环境成本。为实现这一目标,联合国统计委员会继《国民经济核算体系》(SNA)、《社会和人口统计体系》(SSDS)之后,又向世界各国推荐了《综合环境—经济核算体系》(SEEA,The System for Integrated Environmental and Economic The idea of ​​sustainable development put the human society into a new era. Human beings will no longer simply pursue the growth rate of their GDP and increase their GDP, but will pay more attention to the sustainability and coordination of development. Human beings have realized that the net benefits of economic growth must be maximized without any deterioration of the quality of the environment or the destruction of the structure of environmental resources. That is to say, economic growth can not be at the expense of the environment. The formation of this new development concept makes people feel that in assessing the results of social and economic activities, besides calculating the consumption of living labor and materialized labor, it also needs to measure the environmental costs. To achieve this goal, the UN Statistical Commission, following the National Accounts System (SNA) and the Social and Demographic System (SSDS), recommended the Integrated Environmental and Economic Accounting System to all countries in the world (SEEA, The System for Integrated Environmental and Economic