| Unprecedented challenge that brings with the questions, such as global resource shortage, ecological deterioration of the environment etc., people realize gradually that use GDP to have obvious defects to weigh, express the growth and development of a country or regional of economy and society. Therefore, the importance and urgency of launching the green national business accounting display further, study getting green national business accounting method, that is consume resource of evolution to explore, environment is it include economic appraisal system of development level in with environmental benefit to lose, find economic development and environmental protection, utilize one of resources to accord with and click effectively, implement each aspect, each field to get economic construction scientific development view really. Check and calculate an important respect which is regarded as the green national business accounting system in damage value of environmental quality, seem particularly important to study to check and calculate the system to the damage value of environmental quality.At present, there are a lot of research results checked and calculated about the environmental quality damage, but on mostly concentrating on using the aspect, what theoretical system checked and calculated to the damage value of environmental quality, checking and calculating the method, is also not deep enough. This research has been analysed about green GDP relevant document and theory, at first, include resource environmental evaluation method theoretical research and green one check and calculate index system preparing method and appraise the comparative appraisal of the method mainly, and has explained important meaning and intension in which green GDP checks and calculates. Then combine the main respect of causing the environmental quality damage, the concrete theoretical system that structures the damage value of environmental quality and checks and calculates, including check and calculate the theoretical system content in air quality damage, water quality damage, harmful value of discarding three respects of article quality damage of undertaking; Among them, the air quality damage has introduced the capacity and concept of emission of expectancy of containing, can reflect air quality damage value accurately; The quality damage of water quality utilizes the pollution loss rate law, calculate the pollution loss rate of each individual event pollutant factor separately, then asked andbe regarded as the rate of loss polluted of synthesis of water quality according to the probability theory principle, and introduce the function value of water body, calculate its pollution loss value respectively according to the water body of different functions, add finally total water quality damage value. The index of dealing with the cost etc. utilizes the department offal to emerge in the coefficient, appropriate handling rate of offal, unit in the undertaking offal respect that harmful, calculate and try to get the harmful undertaking and discard the damage value of the article quality. And then, according to the theoretical system set up, have chosen the environmental quality damage data of Guangdong Province and carried on the concrete positive research for the instance, and make green simple form of GDP account of Guangdong Province. Finally, to advancing green GDP of our country to check and calculate and study and organize discussion, analysed the opportunity and difficulty faced at present mainly, and has put forward green GDP of our country of pursueing and checked and calculated the suggestion that the mode builds up; Look forward to follow-up study. |