INCORPORACIÓN DE CUENTAS ECOLÓGICAS Y SERVICIOS AMBIENTALES EN LAS MATRICES DE CONTABILIDAD SOCIAL

Abstract

The intensity of the environment use and natural resources is excessive and its deterioration has a huge cost to society, which is not being paid by those who benefit most from it. This represents a market and society failure to achieve sustainability of the current production system. Social accounting matrices do not express these costs and even less efficient payments that should be charged for that damage; nor ecological accounts and environmental services. In order to help overcome these shortcomings, the aims of this research were: a) to propose a method for introducing ecological accounts and environmental services in the social accounting matrix; b) to define economically efficient policies and socially optimal for the sustainable use of natural resources and environment; and c) to apply these results in Mexico. The method used is based on the principles of general equilibrium theory and the theory of externalities. The results show that the objectives of this research were achieved; given that the total costs of depletion and environmental degradation in Mexico were 712 344 million pesos in 2004, it is concluded that a fiscal-environmental policy is required, which includes an efficient payment for financing environmental services, in order to restore the quality and productive capacity of the environment and natural resources of the country.