Research Of Green National Economic Accounting In Shandong Province

Green national economic accounting is the instrument for establishing and fulfilling sustainable development policy and planning strategy. This paper systematically reviews the developments and practices of integrated environmental and economic accounting at home and abroad, and builds up a preliminary, practical and operable accounting frame. And then, it estimates the environmental costs and green GDP in Shandong Province, improving the flaws of current national economic accounting, and analyzes the environmental cost of Shandong's economic growth. It will be valuable for establishing and fulfilling the policy and plan of scientific development view. Mainly, it includes:This paper uses the framework of environmentally-adjusted GDP, which is calculated by subtracting the imputed environmental costs from the GDP, to obtain the green GDP. The environmental costs consist of natural resource depletion cost, environmental pollution damage and ecosystem damage cost, environmental protection expenditures. Based on the SEEA2003 and related researches, it builds up the accounting system which is geared to international standards and in line with Shandong's regional characters, and use the market method and result reference method to account the specific cost.Through the accounting of environmentally adjusted GDP of Shandong, it reveals that the annual environmental costs were 705.9, 758.9, 890.0, 1003.3, 1234.8 and 1486.3 hundred million RMB based on current prices sequentially from 2000 to 2005, accounted for 8.5%, 8.3%, 8.7%, 8.3%, 8.2% and 8.0% of GDP, and the increase rate were 7.5%, 17.2%, 12.7%, 23.1% and 20.4% from 2001 to 2005. Compared with the actual environmental costs, the treatment cost made up less than 7% of GDP.This paper also studies the environmental cost of Shandong's economic development, and discusses the relationship between several pollution emission and economic growth. The results suggest that the sulfur dioxide and smoke dust emission basically present that the economic progress with ever-higher income per capita is initially associated with an increase in pollution emission, but then the pollution emissions decrease. The overall trend of industrial Wastewater emissions and industrial solid wastes production are increasing with economic development. Shandong province has established the system of administration accountability of environmental protection and changed the practice of unsing traditional GDP as indicator of economic performance in 1997, and greatly increased environmental protection investment. To some extent, these factors have contributed to the decrease of several pollutions emission in 1997.Compared with the current green GDP researches, the main contribution of this paper is that the accounting system is more substantial and integral. Although the lack of data has resulted in the unrealized environmental flow accounting, the research could also reflect the economic impact on environment. It chooses the Shandong province to do the positive research and analyzes the environmental cost of Shandong's economic growth to help people directly understand the relationship between environmental and economic sustainable development in Shandong.