Study On Establishment And Application Of Green GDP Accounting System

Now,national economic accounting of all countries in the world is made basically according to UN's 93 SNA accounting system。It's a single input-output accounting,which core index is GNP or GDP,the base of its accounting method is marketing,environmental accounting has been excluding from accounting system。After 1960's,as global resource shorting, ecological environment worsens,many economists and people of insight have become aware it has a obviously shorting that using GDP shows the economy and society's development and increase。The traditional accounting system did not show the economic value of environmental resource,did not show the ecological damages of economic activity,did not show the extra using of natural resources。So it has become a tide in all countries to account environmental resource,to revise traditional national economic accounting, to fit sustainability development。Green GDP is the gross domestic production after deducting the environmental cost put into our economic activity,this index try to deduct unreal wealth from traditional accounting GDP,to show a real,feasible,scientific index-Green GDP,to measure the real development and increase of a country or an area,as to clearly show of the corresponding relative of the quantity and quantity show in development and increase。Some advanced countries like Norway Sweden Australia all established their green national economic accounting system based on their own facts,although their work seems have many sufficiency at presents,at least,their endeavor operated active reactions in protecting their natural recourse and environment of their own countries.An overage use and consume,even demolish to the environment and resource have always been existence in our country,in while the economic growth also maintain a rapid speed.So the author make a conclusion's green national economic accounting system fitting for the situation of our country should be established.Based on Bigu welfare economics theory,by analyzing the welfare quantity and welfare quality and outside infection to accounting,which mainly study the outside damage cost,the author build up a set of Green GDP accounting theory,later a green GDP accounting formula is established。The Green GDP accounting system and accounting method is shown by six aspects:green input and output accounting,building ecological environmental cost,assessment of resource value,assessment of resource cost value,assessment of resource degenerate value,assessment of environmental pollution losing value。After a constitutes analysis of GDP of Dezhou city in 2000 and in 2004,,the author use a set of method account the proportion that should be taken away from GDP in four aspects by using a set of accounting method:natural resource cost losing,natural resource degenerate losing, preventing expenditure,removing value from non-economical natural assets to natural assets,then get an conclusion which is not sustainability development that at least 4.11%and 6.58%of the GDP is gained by sacrificing our living environment(natural resource and environment)。While the article clarified the relativity of economic growth and recourse consume of Dezhou city by a dynamic contrast of the two years.At last,from the current facts,the author give the principia of systematization,scientificaalness and dynamic ness in establishing the green GDP accounting system,point out to start with idea,system and means is necessary for pushing the green GDP accounting,then make suggestions of how to construct the sustainable capability of Dezhou city,such as:improvement of technology;improvement of institute efficiency; improvement of consciousness of public participation and accumulation of social capability.