Hach toan tai nguyen nu'dc:
Cor sd ly thuyet va ifng dung trong dieu kien Viet Nam
BGI THI THU HOA*
Tom tat
Vdi td'c do phdt trien kinh tevd nhu cdu sd dung nUdc ngdy cdng gia tdng, ke't hgp vdi nhvtng tdc ddng cda bie'n ddi khi hdu khien cho lugng nUdc nggt tren the gidi dang cd ddu hieu khan hiem vd gidm di ddng ke. Chinh vi vdy, qudn ly tdi nguyen nUdc hieu qud vdi syt ke't hgp cdc cdng cu kinh te ky thudt dang Id mdt nhiem vu vd yeu cdu cdp bdch, md nhiiu chinh phd tren the gidi dd vd dang thytc hien, trong dd phdi ke den viec xdy dung hodn chinh he thd'ng hach todn mdi trudng dd'i vdi tdi nguyen nUdc. Trong nghien cdu ndy, tdc gid trinh bdy khung nghien cdu de thie't lap he thd'ng hach todn tdi nguyen nude, khd ndng dng dung, khd khdn vd thdch thdc trong thytc te Viet Nam.
Tuf khoa: hqch todn tdi nguyen nUdc, qudn ly tdi nguyen nude Summary
With the increasing economic growth and rising demand for water, combined with the effects of climate change, the world's supply of fresh water is showing signs of scarcity and diminishing significantly. Therefore, effective water management in association with economic and technical tools is an urgent task and demand that many governments in the world have been implementing, including the complete construction of environmental accounting system for water resources. In this study, the author presents a framework for establishing a water
resources accouting system, applicability, difficulties and challenges in Vietnam.
Key words: water resources accounting, water resources management
GIOI THIEU nguyen nffdc trong pham vi cap lffu vffc, lanh thd, cung nhff chi rd mffe dp ap life cua tai nguyen nffdc thdng qua Nhu cau si^ dung nffdc ngay cang gia nhu cau, mau thuan trong sff dung cua cac boat ddng tang, khd'i Iffdng nffdc ngpt dan dang bi kinb te'va giffa nhffng ngffdi sff dung nffdc.
khan hiem da khien cho cdng ddng qud'c He thd'ng Ke toan nffdc da dffdc Uy ban Thdng ke te trong Hdi nghi Thffdng dinh Trai da't Lien hiep qudc (UNSC) phat trien dffa tren He thd'ng d Rio de Janeiro tff nam 1992 da ddng Ke toan Kinh te Mdi trffdng (SEEA) dffdc coi nhff la thuan coi nffdc nhff mot hang hda va cd mot tieu chuan qudc te, nham md ta sif tffdng tac giffa gia tri kinh te. nen kinh te va mdi trffdng, gdm cac loai tai nguyen thien
Nffdc la he thd'ng phffc tap, cd nhieu nhien va mdi trffdng (Roger Perman va cdng sff, 2003).
dac tinh khac biet so vdi cac loai hang Trong dd, ke toan tai nguyen nffdc (SEEAW) the hien hda khac, bdi vay de giai quye't bai toan sff lien ket trffc tiep tff dff heu thuy van den he thd'ng tai quan ly nffdc ddi hdi sff tich hdp ca md khoan qud'c gia (SNA), tff dd xac dinh dffdc tdng san hinh thuy van va kinh te, cung nhff each pham qudc npi (GDP) cd tinh de'n cac ye'u td tai nguyen, tie'p can kinh te dac thu. He thd'ng ke toan mdi trffdng. SEEAW dffdc phat trien nham chuan hda cac nffdc la mdt cdng cu kinh te dffdc nhieu khai niem va phffdng phap ke toan nffdc, su" dung cac nffdc tren the gidi suf dung nham giam sat thdng tin kinh te, thiiy van, nham phan tich sif ddng gdp va danh gia viec sff dung tai nguyen nffdc. ciia nffdc vao nen kinh te cung nhff tac ddng cua nen kinh Day la he thdng cung cap thdng tin, dffdc te den tai nguyen nffdc. Trong dieu kien phat trien kinh coi nhff thffdc do ve tinh san cd cua tai te Viet Nam hien nay, viec thiet lap he thd'ng ke toan
"TfLfdng Dai hoc Thuy idi I Email: [email protected]
Ngdy nhdn bdi: 20/10/2018; Ngdy phdn Men: 05/11/2018; Ngdy duyet bdi: 18/11/2018
Economy and Forecast Review Q 1
BANG: CAa TRUC Cd BAN CUA SEEA
JCho lioac tai san md Cung
Cac suf dung Icinti te' Tieu dilng von co dinh San pham quoc noi rong S\( dung cac tai san tu" nhien khong san xuat
Tich liay tai san khong san xuat khac
Tong hcJp difdc dieu chinh trong ke toan moi tru'dng Phan CO Idi/mat mat Nhiing thay ddi khac trong dung tich tai san
JGio tai san dong
i ii iii iv
V
vi vii viii ix
X
xi
Cac hoat ddng kinh te
San Itftfng
1 P Ci CFC NDP Use
np
EDP Phin
con lai 2 M X X-M
X-M Tieu dung cu6'i cung 3
C C
C
Cac tai san
dtf^c san xuS't 4 KO lg
-CFC I
A
p ec
Rev Vol
p.ec
Kl
Cac tai san mdi trtfcfng - kinh te' Cac tai
san thien nhien khdng san
xuS't 5 KO
-Use
I
np.ec
A
np.ec
Rev Vol
np.ec
Kl
npxc
Cac tai san thien
nhien khdng san xudt khac 6
-Use
-I
np.env
-A
np.env
Ngudn: UN (1993)
tai nguyen mdi trffdng, gdm ke toan nffdc la mdt trong nhffng yeu cau cap thie't nham phat trien ben vffng ddng thdi cac muc tieu kinh te - mdi trffdng - xa hdi. Trong bai vie't nay, tac gia trinh bay cd sd kboa hpc, cac thu tuc xay dffng ke toan nffdc, cung nhff phan tich nhffng kha nang ffng dung thffc te trong dieu kien Viet Nam.
CO SOf KHOA HOC KE T O A N MOI TRUOTNG
VA CAC THU TUC T'HUC HIEN HACH TOAN TAI NGUYEN Nu'dc
Nen tang ban dau cua khoa hpc ke toan mdi trffdng dffdc bat ngudn tff ke toan thu nhap qud'c dan. Tuy nhien, theo quan diem bach toan ke toan cd dien, chi tap trung hach toan vao cac ludng boat ddng san xua't cua nen kinh te, ma khdng cd bat ky khoan muc nao cho can kiet tai nguyen thien nhien, dieu chinh sff xudng cap tien nghi mdi trffdng, cung nhff boat ddng bit dap thiet hai mdi trffdng. Solow (1992, 1993) da de xua't sff ddi mdi trong thffc hanh ke toan xa hdi cd tinh den tai nguyen khdng tai tao va hffdng tdi nen kinh te' ben vffng. Dd la y tffdng the hien ne'u tai thdi diem da biet thu nhap ben vffng cho nen kinh te, chung ta se biet lieu da banh ddng vi ldi ich tffdng lai hay khdng. Khi tieu dung vffdt qua thu nhap ben vffng se cho tha'y, chung ta khdng hanh ddng vi ldi ich tffdng lai va ngffdc lai.
Md hinh ly thuye't ddn gian do Iffdng thu nhap qud'c dan hoac san pham qud'c dan la md hinh dai dien cho nen kinh te' ddng, trong do hang hda ddn dffdc san xua't vdi mdt loai vd'n cd the tai san xua't (khdng chie't khau), dffdc tich luy bang each tff bd tieu dilng hang hda, the hien qua cdng thffc:
NDP =C+I
Trong dd, NDP la san pham qud'c noi rdng (Net Domestic Product), C la tieu dung va I la dau tff cho vdn cd the tai san xua't. Tuy nhien, theo each tiep can hach toan ben vffng ma Solow da de xua't, thi dau vao san xua't gdm ca tai nguyen khong tai tao lan vd'n cd the tai san xuat va su' dung EDP (san pham qudc ndi da dffdc dieu chinh theo mdi trffdng Environmentally adjusted domestic product) de the hien thu nhap ben vifng, khi do:
EDP^ = NDP^ Q^fi= NDP^ hR = C-^I-hR
t t t t ^ ,
Trong do, Q^^ la san pham can bien cua tai nguyen trong san xua't, R^ la khdi Iffdng su" dung va h^ la td kinh te Hotelling. Trong md hinh nay, gia dinh khoan hut tai nguyen la khdng ton kem, do vay td kinb te Hotelling bang vdi san pham can bien. Md hinh cung dffdc ap dung khi xem xet cac dieu chinh tinh tdi sff buy hoai mdi trffdng do xa thai phat sinh trong san xua't. Nhff vay, ly thuyet bach toan da dffdc md rdng khi tien hanh ke toan mdi trffdng va do Iffdng thu nhap ben vffng phu thudc vao md hinh tffcfng tac kinh te' mdi trffdng dffdc sff dung.
Cau true cd ban cua he thd'ng ke toan tai nguyen mdi trffdng (SEEA) va cac mdi lien ket cua nd vdi he thd'ng ke'toan qudc dan (SNA) dffdc minh hpa trong Bang.
SEEA tdng hdp cac tai khoan tai nguyen mdi trffdng va kinh te ma bao dam duy tri tinh lien tue va phu hdp chuoi thdi gian cac tai khoan qud'c dan difa tren each tdng hdp SNA thdng thffdng. Doi vdi cac tai san tai nguyen mdi trffdng, viec xac dinh, ciing nhff cd du sd'lieu vat ly va gia tri kinh te vin la nhffng thach thffc de do Iffdng thu nhap ben vffng.
Dffa tren nguyen ly cua ke toan tai nguyen mdi trffdng, ke toan nffdc difdc xay dffng nham md ta mdi quan he giii'a tai nguyen nffdc va nen kinh te' tren cd sd khd'i Iffdng, chat Iffdng, gia tri kinh te. SEEAW la cdng cu quan trpng cho cac nha hoach dinh chinh sach khi cung cap cac chi sd va thd'ng ke md ta de theo ddi sff tffdng tac giffa mdi trffdng nffdc va nen kinh te, la cd sd dff lieu de lap ke' hoach chie'n Iffdc va phan tich chinh sach. Ve cd ban, khung ke toan nffdc gdm cac tai khoan nhff trong SNA, nhffng cd mdt so' tai khoan dffdc bd sung mdi, nhff: khd'i Iffdng nffdc hdi quy, khoi Iffdng nffdc d nhilm, khd'i Iffdng ntfdc dffdc xff ly d nhilm... gdm 5 loai tai khoan chinh, nhff sau:
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Kinh te'va Dif MoThd nhdt, nhdm tai khoan hien vat nhff Bang the hien md ta ba ludng van chuyen cua nffdc tff mdi trffdng de'n nen kinh te; trong nen kinh te; va tff kinh te' vao mdi trffdng. Nhdm loai tai khoan nay sur dung cac sd' lieu thuy van, thuy life, can bang nffdc. Cu the gdm bang thdng tin ve sff dung nffdc: tdng Iffdng nffdc khai thac nffdc trifc tie'p (tff mdi trffdng vao nen kinh te) va nffdc giffa cac ddn vi kinh te (trong nen kinh te), cQng nhff khd'i Iffdng nffdc xa thai ra mdi trffdng (ddng tff nen kinh te vao mdi trffdng). Cae ludng nay dffdc the hien qua bang cung cap va sff dung vat ly, dffdc bien soan d cac mffe dp ehi tiet khac nhau, tuy thudc ve sff quan tam chinh sach cua mdi qud'c gia, ciing nhff ngudn dff lieu sfn cd.
Thd hai, nhdm tai khoan lai ghep (hdn hdp) giffa cac ludng so' lieu theo ddn vi vat ly va tien te Tai khoan hon hdp cd the dffdc trinh bay theo hai each:
difa tren bang so' lieu cung cap va sff dung; va bang dau vao - dau ra. Cac tai khoan hdn hdp so sanh thdng tin hien vat da dffdc ghi chep trong cac bang cung cap va sff dung hien vat vdi cac tai khoan kinh te. Bang cung cap va sff dung bang tien cung cap thdng tin ve chi phi sff dung va cung cap nffdc, nhff:
khoan hut, loc sach, phan phd'i, va xff ly nffdc d nhilm... Cae tai khoan nay rat can de thffc hien cac chinh sach thu hdi chi phi va phan bd nffdc, cung nhff xac dinh cac khoan cbi tieu cua Chinh phu cho boat ddng cung cap nffdc. Ngoai ra, cac tai khoan nay giup danh gia sff ddng gdp eua cac boat ddng lien quan den nffdc trong nen kinh te.
Thd ba, la tai khoan tai san, do Iffdng trff Iffdng dau va cud'i ky giai doan ke toan va ghi lai nhffng thay ddi trong tffng giai doan. Hai loai tai san cd lien quan nffdc: tai san san xua't dffdc suf dung de khai thac, huy ddng va xff ly nffdc; va tai san tai nguyen nffdc. Tai san san xua't, gdm: cd sd vat chat ha tang dung de khai thac, phan phd'i, xff ly nffdc. Chung dffdc coi nhff tai san cd' dinh trong SNA 2008;
Tai khoan tai san md ta khd'i nffdc dau va cud'i ky ke toan cung nhff nhffng thay ddi tif nhien (Iffdng mffa, bd'c hdi...) va tff boat ddng con ngffdi (khai thac va ddng hdi quy). Tuy nhien, loai tai khoan nay rat khd xac dinh chinh xac trong thffc te, dac biet trong bien gidi pham vi lffu vffc hoac lanh thd.
Thd tu, cac loai tai khoan chat Iffdng, md ta sif thay ddi cha't Iffdng theo ky ke'toan. Mac du nhdm tai khoan nay chi the bien khdi Iffdng, ma khdng chi ra nguyen nhan thay ddi cha't Iffdng nffdc, nhffng day la mdt trong nhffng diem mdi cua SEEAW so vdi SNA.
Thd ndm, danh gia gia tri tai nguyen nffdc. Viec coi nffdc nhff hang hda kinh te va cd gia tri kinh te' da dffdc cdng ddng qud'c te' cdng nhan tai Hdi nghi Thffdng dinh Trai da't d Rio de Janeiro nam 1992. Bdi vay, nhdm tai khoan nay nham Iffdng hda gia tri cua tai nguyen nffdc tffdng ffng vdi cac muc dich sff dung khac nhau. Tuy nhien, khdng gid'ng nhff cac loai hang hda khac, nganh nffdc cd nhieu dae tinh that bai thi trffdng, nen viec ffdc Iffdng gia tri ciia nffdc bang nhieu ky thuat, phffdng phap khac nhau. Udc Iffdng gia tri rat hffu ich trong viec xay difng chinh sach dinh gia nffdc, cung nhff thiet ke eac cdng cu kinh te nham quan ly tai nguyen nffdc hieu qua va ben vffng.
Xay dffng he thd'ng ke' toan tai nguyen ndi chung va tai nguyen nffdc ndi rieng la mdt trong nhffng yeu cau cap bach, ma hien nay nhieu qudc gia da va dang thffc hien quyet liet. Mac du he thd'ng ke toan nffdc d Viet Nam chffa dffdc thffc hien va trien khai rdng rai. Tuy nhien, nhan thffc gia tri tai nguyen nffdc da dffdc neu rd trong Luat Thuy ldi. Theo dd, nffdc dffdc coi nhff mdt loai hang hda va can tinh gia tri, gia nffdc cu the. Day cung chinh la cd sd ban dau cho viec xay dffng va trien khai he thd'ng ke' toan nffdc ndi rieng va ke toan qud'c dan ndi chung.
HACH TOAN TAI NGUYEN NUOfC TRONG DIEU KIEN VIET NAM
Viet Nam la mdt trong nhffng qud'c gia cd ngudn nffdc kha ddi dao, dae biet la ngudn nffdc mat, khoang 60% Iffdng nffdc cua ca nffdc tap trung d lffu vffc sdng Me Kdng, 16% tap trung d lffu vffc sdng Hdng Thai Binh, 4% d Iffff vffc sdng Ddng Nai va cac lffu vffc sdng khac (Bd Tai nguyen va Mdi trffdng, 2012). Tuy nhien, do nam d ha ngudn, nen khoang 60% lffu Iffdng nffdc cua Viet Nam phu thudc vao nffdc thffdng ngudn ngoai bien gidi, mac dif cd 16 lffu vffc tren toan lanh thd.
Trffdc bd'i canh hda nhap, chinh sach phat trien ben vffng toan cau, Viet Nam khdng ngffng nd life, cai tie'n the che, phffdng thffc quan ly ngudn tai nguyen nham phat trien nen kinh te xanh. Dieu nay dffdc the hien thdng qua Ke hoach Hanh ddng Qud'c gia nham thffc hien Chffdng trinh Nghi sff 2030 ve Phat trien Ben vffng theo Quyet dinh so 622/QD-TTg, ngay
10/05/2017, la mot trong nhffng nhiem vu, trpng trach ma Dang va Nha nffdc can phai thay ddi. Trong dd, nhan manh cai each cac cdng cu tai chinh, hoan thien the che nham quan ly tai nguyen nffdc ben vffng. De dat dffdc cac muc tieu tren, Chinh phu da dat ra ddi vdi quan ly nganh nffdc can cd nhffng nghien cffu cd sd khoa hpc dac thii cho linh vffc nay. Dd la sff ket hdp giffa phan tich kinh te, ky thuat tai nguyen nffdc, hffdng de^n hoan thien xay dffng he thdng ke toan nffdc, cung
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nhff cai each the che de quan ly hieu qua va ben vffng eac nha khoa hpc va nghien effu ke't hcfp tai nguyen nffdc. ^ chat che vdi cac nha quan ly.
Mac du cac chinh sach cua Dang va Chinh phu deu
tap trung hffdng den su: dung va phat trien ben vffng KET LUAN vA KIEN NGHj tai nguyen nffdc. Tuy nhien, trong dieu kien Viet Nam
hien nay de trien khai thffc hien bach toan nffdc cdn Mac du bach toan tai nguyen ntfdc gap rat nhieu khd khan va han che, dac biet la he thd'ng la nipt trong nhffng van de khdng mdi a cd sd dff lieu va td chffc bach toan theo khung SEEAW. nhieu qud'c gia tren the gidi, tuy nhien Hdn nffa, he thdng bach toan SEEA, cung nhff SEEAW van de nay con thifc sff kha mdi d Viet chffa dffdc cdng nhan trong he thdng ke toan qud'c dan Nam trong dieu kien hien nay. Vi vay, d Viet Nam. Vi vay, day la van de khd khan khi thuyet nghien cffu cd sd khoa hpc bach toan phue va xay difng trong cdng ddng. nffdc va kinh nghiem cac nffdc nham Mdt trong nhffng thach thffc va khd khan nffa khi xay xay dffng khung ke toan thich ffng trong dffng hach toan nffdc la ddi hdi sff tham gia cua nhieu dieu kien hien nay la mdt trong nhifng cd quan chffc nang vdi nhffng pham vi chuyen mdn rat nhiem vu quan trpng de hffdng tdi hoan da dang, nhff: khoa hpc ve nffdc, kinh te, thd'ng ke, the thien he thd'ng cac tai khoan qudc gia che... Do vay, can cd cd che phap ly va the che phu hdp, Viet Nam. Tren cd sd nghien cffu khoa nham giup giai quyet nhffng chdng cheo ve quan ly cung hpc ve bach toan tai nguyen nffdc, tac nhff quy dinh trach nhiem giffa cac bd va cd quan chffc gia dffa ra mot so' kie'n nghi nham tang nang nhff hien nay. Viet Nam can xay dffng Id trinh va kha nang thifc hien hach toan nffdc trong cac bffdc thffc hien eu the de thffc hien bach toan nffdc. dieu kien Viet Nam.
Bd Tai nguyen va Mdi trffdng la cd quan chu tii thifc Mot Id, tren cd sd khung SEEAW, hien hach toan nffdc ban dau can dffdc tien banh d cap khung bach toan tai nguyen nffdc phii lffu vffc vdi thiet ke va thffc hanh theo khung SEEAW hdp vdi dieu kien Viet Nam can sdm ket hdp vdi dieu chinh theo dieu kien Viet Nam. Sau khi dffdc hoan thien, vdi stf tham gia cua tie'n hanh thff nghiem cap lffu vffc, he thd'ng ke toan nffdc nhieu cd quan nha nffdc, trong dd Bo Tai cd the dffdc nhan rdng tren toan qudc, d cac cap dp khac nguyen va Mdi trffdng se la cd quan chu nhau va tich hdp vdi he thdng ke toan qudc dan. tri thffc hien.
Thu tuc xay dffng ke^ toan nffdc trong dieu kien Viet Hai Id, ffng dung phd bie'n cac cong Nam phai cd sff phd'i hdp cua nhieu ddn vi tham gia cu, nghien cffu phan tich kinh te dac thu nham xay dffng chi tiet sd dd phan anh chu trinh tff cua nganh nffdc trong cac td chffc thtfc nhien, mdi quan he giffa cac hoat ddng kinh te lien hien cd lien quan nham ffdc Iffdng cac tai quan den sff dung nffdc, ciing nhff dan sinh cho tffng khoan tai san, gia tri nffdc tffdng ffng vdi lffu vtfc. Ben canh do, sd do phan anh ddng chat thai ra cac muc dich sff dung khac nhau. Day la ngoai mdi trffdng cung can dffdc de cap. Hdn the nffa, mdt trong nhffng khd khan chinh khi thifc sd dd phan anh ludng gia tri hen quan den sff dung hien bach toan.
nffdc ddi vdi tffng muc dich cung rat quan trpng khi xay Ba Id, xay dffng Id trinh va cac bu'dc dffng bang bach toan nffdc. Bdi le, nffdc khdng nhff cac trien khai thifc hien rd rang d tffng cap hang hda thdng thffdng,^ nen viec Iffdng hda gia tri la quan ly nganh nffdc nham hoan thien mdt trong nhffng va'n de phffc tap. De khac phue van khung ke' toan nffdc, cung nhff kha nang de Iffdng hda gia tri trong nganh nffdc, sff tham gia cua bach toan thffc te.G
TAI LIEU THAM KHAO
1. Bp Tai nguyen va Mdi trffdng (2012). Bdo cdo mdi trudng qud'c gia 2012, Mdi trUdng nUdc nir 2. Bureau of Meteorology (BoM) (2010). Pilot National Water Account, Melbourne:
Commonwealth of Australia
3. Godfrey, J.M and Keryn Chalmers (2012). Water Accounting International Approaches to Policy and Decision-making, Edward Elgar Publishing Limited, UK
4. Solow, R. (1992). An Amost Practical Step toward Sustainability, Resources for the Future, Washington, DC
5. Solow, R. (1993). An ahnost practical step toward sustainabihty. Resources Policy, September, 162-172 6. UN (1993). Handbook of National Accounting: Integrated Environmental and Economic Accounting, Studies in Method (Series F, No.61), Department for Economic and Social Information and Policy Analysis, Statistical Division, United Nations, New York
7. Roger Perman, Yue Ma, James McGilvray, Michael Common (2003). Natural Resource ad Environment Economics, 3rd Edition, Pearson Addition Welsey
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" ^ Kinh te'va Ditto'
