This paper aims to illustrate the conceptual and practical issues that need to be considered if ecosystem service accounting is to be used to achieve sustainable development in Oceania. Recent international activity has focused on setting international standards for accounting for ecosystem services via the System of Environmental-Economic Accounting (SEEA). This includes defining the assets from which ecosystem services are generated. We examine how ecosystem services are incorporated into accounting and the benefits of doing this. This is done using Australia examples from the Great Barrier Reef region and elsewhere. Key lessons relate to: (1) the practical issues facing the producers of ecosystem accounts, including data availability and quality; (2) the need to account for both ecosystem services and ecosystem assets to assess sustainability, and; (3) explaining how ecosystem accounting can assist with sustainable development via policy as well as the management of specific ecosystem assets.

本文旨在说明在将生态系统服务核算用于实现大洋洲的可持续发展时需要考虑的概念和实践问题。最近的国际活动着重于通过环境经济核算系统（SEEA）设定生态系统服务核算的国际标准。这包括定义从中生成生态系统服务的资产。我们研究了如何将生态系统服务纳入会计核算以及这样做的好处。这是通过大堡礁地区和其他地区的澳大利亚示例完成的。关键教训涉及：（1）生态系统账户生产者面临的实际问题，包括数据的可获得性和质量；（2）需要同时评估生态系统服务和生态系统资产以评估可持续性，和; （3）解释生态系统核算如何通过政策以及特定生态系统资产的管理来协助可持续发展。