Accounting framework for agri-environmental policy expenditure in the Aquitaine region. A tool to facilitate evaluation procedures

Abstract

The approach proposed in this article is that of a financial balance sheet for expenses scheduled for the protection of water from farm pollution. As such, the main agro-environmental programs implemented in Aquitaine between 1994 and 1996 are listed and examined. The preparation of an initial inventory of these expenses is necessary, although insufficient, in order to analyze and study the costs to be paid by society in order to preserve and restore the quality of water. At the same time, establishing a cost-analysis framework provides one with a tool, which facilitates the approaches involved in the economic assessment of agro-environmental programs. From a methodological point of view, the cost-analysis framework, which has been set up is based on environmental « satellite » accounts and is designed to answer three main questions: « How much is spent every day for the protection of water from farm pollution? Which organizations finance these programs? Who benefits from them? ».