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首页> 外文会议>2012 International Conference on Smart Grid Technology, Economics and Policies >Accounting instruments of governance
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Accounting instruments of governance

机译：治理会计工具

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Portugal has strong difficulty to control the adopted currency (since the transition from Escudo to Euro), is with imposed wider rules (European Union legislation and international agreements) and has global goals (as handle the climate change). In this global context, fiscal measures and price adjustments appear to be the most cost efficient way and the most promising instruments to achieve goals. Putting an end to environmentally harmful fiscal loopholes can also contribute greatly to reduce budget deficits. Thereby, the concern has resulted, in recent years, on the exponential focus on tax legislation reforms and on use of Market Based Instruments (MBI) to achieve a decarbonised economy, fostering energy efficiency on consumption and promoting renewable energies on production. However, with few exceptions, e.g. Sweden and Denmark, MBI are presently not making much progress in Europe, and in short-time will not make while there is easy money, cheap energy, unnecessary waste and weak regulation. The fiscal instruments adopted in most European Countries are often made as the need arise, are essentially on a national context and with strong tendencies to sacrifice environmental protection: eco-taxes are being reduced, progress of emission trading is slowed and many countries are make short-sighted compromises on existing or planned ecological regulation (maintaining only the ones that could increase the budget). The fundamental concept is that environmental development is economically expensive (if not destructive) and therefore a fast recovery, to save jobs and industries, come first than environmental goals. The current crisis reinforces this old thinking that these are rival interests. Methods to support decision to promote overall efficiency goal's behaviour are essential and should rise, changing the paradigm to: achieving environmental goals could be an answer to unemployment reduction and industries recovery.
机译：葡萄牙很难控制采用的货币（自从埃斯库多转换为欧元以来），实施更广泛的规则（欧盟立法和国际协议）并且具有全球目标（如应对气候变化）。在这种全球背景下，财政措施和价格调整似乎是实现目标的最经济有效的方式和最有希望的手段。消除对环境有害的财政漏洞，也可以极大地减少预算赤字。因此，近年来，人们越来越关注税法改革和使用基于市场的工具（MBI）来实现脱碳经济，提高消费能源效率和促进生产中的可再生能源。但是，除了少数例外，例如瑞典和丹麦，MBI目前在欧洲进展不大，并且在短时间内无法赚钱，拥有廉价能源，不必要的浪费和监管不力的情况下，MBI不会取得进展。大多数欧洲国家/地区采用的财政手段通常是根据需要而制定的，本质上是在国家范围内制定的，并且有牺牲环境保护的强烈倾向：减少生态税，减少排放交易的进度以及缩短许多国家的时间对现有或计划中的生态法规进行有眼光的折衷（仅保留那些可能增加预算的折衷方案）。基本概念是，环境发展在经济上是昂贵的（如果不是破坏性的），因此，为了节省工作和产业，快速恢复要比环境目标优先。当前的危机强化了这种古老的思想，即这些是相互竞争的利益。支持提高整体效率目标行为的决策的方法是必不可少的，应该上升，将范式更改为：实现环境目标可能是减少失业和行业复苏的答案。

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