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EXPERIENCE IN USING "GREEN" ACCOUNTS ABROAD AND PERSPECTIVES FOR THEIR USE IN RUSSIA
Abstract
Greening creates those economic consequences that every day are increasingly in demand by the market and are used to improve the efficiency of economic processes. One of the consequences of this policy is the production of environmentally friendly products. The production of such products allows us to solve two problems: making a profit and solving environmental problems. A special accounting system is required to ensure efficient use of resources and increase productivity. Environmental-economic accounting is a supporting system, which greatly expands the capacity of national accounts, but does not overload the system itself. The system of environmentaleconomic accounts is considered to be complementary to national accounting. The diversity and choice of assessments allow for the assessment of natural benefits, including those for which ownership is not clearly defined and which are not quantifiable, and the inclusion of the assessment in environmentally adjusted macroeconomic cost aggregates. The methods of scientific knowledge, induction, deduction, system and complex approach were applied in the process of work. The methods of expert assessments were also used as an instrumental and methodological apparatus. The study gave a theoretical understanding of the nature and content of the resource-saving economy, the system of "green" accounts. The paper presents the possibility of implementation in the constituent entities of the Russian Federation methodological principles of the United Nations on environmental-economic accounting. Also, the problems of the implementation of the system of "green" accounts in Russia were identified, the main directions for the establishment of environmental and economic accounting in the regions of the Russian Federation were identified.
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