中文摘要：

联合国携手欧盟等国际组织共同开发的《环境经济核算体系（2012）—中心框架》的发布是一个标志性事件。《环境经济核算体系》内容构成与所谓＂压力—状态—反应＂模型具有内在契合性,由此成为可持续发展管理的有力工具。中心框架是《环境经济核算体系（2012）》中比较成熟、可以应用于当下的部分,补充文本部分则为未来实验性探索提供了空间。以国民经济核算为基础的《环境经济核算体系》,仍然从经济视角看问题,但从原来的＂只看经济不顾环境＂提升到了＂从经济视角看环境与经济＂。该核算体系的实施具有相当大的灵活性,无论从可行性还是有用性考虑,分步实施都是较好的选择。为在中国有效实施环境经济核算,需要相关部门在国际标准基础上制定一部中国环境经济核算规范。

英文摘要：

The release of SEEA-2012（Center Framework）is a landmark event.Since the contents of SEEA are inherently consistent with the so-called＂pressure-state-response＂model,it becomes a powerful tool for sustainable development management.In the SEEA-2012,Center framework is well developed and ready to be applied to the practice,while supplementary handbooks are to guide experimental accountings.Although SEEA still takes the economic perspective as SNA does,it focuses on both the environment and the economy instead of focusing on the economic in spite of the environment.Since the SEEA has considerable flexibility in implementation,it had better to implement SEEA step by step in terms of feasibility or usefulness.In order to effectively implement the environmental and economic accounting,a guideline should be established in China on the basis of international standards.