In the new century, the conflict between environment degradation and resource shortages is becoming ever more prominent with China's rapid economic growth. Scientific concept of development has become increasingly recognized by the people. The resource and environmental factors must be involved in the national economic accounting system which to accurately reflect the real economic growth. In practice, it has been proved that the existing SNA system does not well reflect the relationship among the resources, environment, economic and social development due to the impact of the traditional theory of the value of the decision, and neglect a heavy price pay for the resources and the environment economic to realize economic growth and social development. With growing GDP, the resources have been becoming scarce, the environment is deteriorating, and the sustainable development of human society is facing severe challenges. In order to correctly guide the development of human economic and social progress, and to realize sustainable development of population, resources and environment harmonically with economic growth, in this paper, green GDP accounting system based on input-output analysis techniques is proposed on the basis of the previous studies. The green GDP model based on input-output is structured combining the measurement of green GDP index with the green input-output analysis technology. To some extent, a new idea and concrete methods for the green GDP accounting method of theoretical analysis is proposed.According to the reading and summarizing of relevant literature. The following innovative research has been made in this paper.(1) It is determined that the method of promoting green national economic accounting based on input-output methods to make the green GDP index rise up to the status of core indicators from the subsidiary.(2) A new structure idea on the green GDP structure based on input-output model is proposed. The input-output table of green GDP is composted by five quadrants. Quadrant I is same with input-output table of the GDP that reflects the national economic sectors' consumption of goods (tangible products) and services (intangible products) in the production process; Quadrant II is composed by the original input-output table which is added in a column named expenditure of resources and environment, and naming the final consumption column green one to facilitate the calculation of the GDP and the green GDP by expenditure method, respectively; the data in the quadrant III are about resource depletion and environmental degradation, reflecting changes in resources and the environment caused by the national economic sectors' production; the data in the quadrant IV are about environmental degradation for the consumer sector, corresponding to the data in the quadrant III, which the virtual management costs are took into account for the consumption, and the adjustment column is added up for the balance of payments. The advantage is that accurately reflects the corresponding relationship among resource depletion, environmental degradation and environmental expenditure in use of the green GDP caused by the national economic sectors' production; the data in quadrant V is about the green GDP, reflecting the green added value created by the national economic sectors, which is the green GDP results calculated by the production method and income method. This input-output model based on green GDP will have its own characteristics. On the hand, the relate between the green and final consumption and the total output can be analyzed and studied by the model, on the other hand, the relate between the green added value and the total input can be analyzed and studied also.(3) The input-output model based on the green GDP is built. The two factors of the resources and the environment have been taken into account simultaneously in the input-output table to form the economic, resource and environmental input-output table without changing the GDP indicator. It combines the green GDP accounting indicator with the input-output theory very well. The purposes of the measurement of the green GDP indicator and the analysis of the economic structure can be achieved in this model which the core indicator is the green GDP.(4) A preliminary definition of property rights issues on the resources and the environment is studied. The characteristics, the structure, the function of property rights and the evolution of the relationship between its regulations and the resources and the environment are elucidated. It has been proved that the resource and the environment are valuable from the viewpoint of the effect, wealth, scarcity and property rights theory. Its value depends on its own usefulness, profitability, scarcity and monopolistic property rights. Therefore, it is the result affected by many factors at the same time. The usefulness refers to its intrinsic value, and its scarcity and the monopolistic property rights refer to its external basis. The conclusion is made that the property is an effective way to promote the protection the resources and the environment and sustainable development. The accrual basis may be applied in the sub-sector accounting. Its emphases thatthe definition of the property rights of mineral resources and water is elaborated to provide institutional guarantees for non-market pricing system. The direct cost affected by water pollution, air pollution and solid pollution is apportioned in those various pollutants. (5) In this paper, it is studied that the non-market pricing on natural resources and their own values, environmental quality degradation and ecological degradation to eliminate technical barriers for builting the input-output model based on green GDP, which provides effective support and data support in the ways of theory and methods. The studied emphasis has been placed on the problems how to determine the price of emission rights, mineral resources and arable land resources; how to determine non-market pricing for the economic losses caused by solid pollution; how to determine atmospheric pollution losses which include economic losses to human health, acid rain and to forestry; the measurement method for the losses to human health made by the "three wastes"(waste gas, waste water and noise pollution) which are caused by coal mining production of the economic method of measuring emissions from coal mining, the assessment method for the losses to environmental damage caused by them; how to determine non-market pricing for the ecological and the environmental damage caused by resources development and utilization which includes the measurement method for economic loss becaouse of land's occupation by solid waste and the evaluation method for the environment caused by the mining subsidence); how to determine non-market pricing for loss of ecological degradation mainly composed of losses in soil erosion and desertification.(6) The application on the input-output model based on the green GDP is studied in this paper. The Chinese input-output table based on the Green GDP in 2007 is created. It is compared and analzed by using the model. It has been proved that the theoretical model is reasonable and feasible through empirical research. And some valuable policy recommendations have been proposed. |