Abstract
The improving of national accounting according to the economical and environmentalchanges is regarded as an important matter, specially that the national accounting isregarded as a means to measure and analyze the monetary flows from economic units,which produce goods and services, and among the consumers households for these goodsand services at the cost of factors of production. As a goal of national accounting is toprovide an accurate data and information to express the level of economical and socialwalfare. But it will be imperfect unless it is correlated with the listing of the movement andinventory of exhausting the natural resources, environmental degradation, as well as todefences of environmental protection, that was based on specific environment indicatorsfrom environment professionals, expressed by physical and monetary criteria, during aperiod of time consistent with the nature of time period adopted in national accounting,which is one year only. This is called the environmental accounting, which must be linkedwith the national accounting, either accounting to terms complemented to nationalaccounting, or a guideline accompanied it, based on an accounting treatments sharedbetween the introspection the present economic reality with what it includes to futuregenerations.
