Comparison Study On The Theory And Practice Of Green GDP

Resource is the material basis in the development of human society. Environment is the room in which people live and go ahead. Both of them devote great to human being. As a way of depicting the whole process in national economy, National Account System ignores the importance of resource and environment for a long time. With the development of environmental protection movement and the naissance of sustainable development idea, we need to start the resource-environment accounting, in order to reflect the input of resource and environment in the development of economy. Under this situation, Green GDP theory develops gradually.By studying the theory and practice of green GDP both domestic and abroad ,this thesis considers green GDP as our country's best index to reflect sustainable economic development, however, neither our country nor the other countries have figured out the green GDP that accords with the requisition of statistics. In view of this thesis, the aim of accounting green GDP is to warn people to value environmental protection—urging people consider sustainable economic development during economic decision-making. But at present, the accounting base of green GDP is different from that of GDP, so even if we figure out the green GDP, we would not have rigid restriction to policy constitutor and executor as people hope. Therefore, this thesis puts forward the following suggestions:to take the estimated value of green GDP as the reference index of sustainable economic development.;to ensure the passion of citizens'participation by setting up a system of bidirectional feedback and evaluation ; to guide the cost by the taxation of Resources and Environment, and then guide prices and the business decisions of enterprises; by pushing environmental protection corregidor responsibility system, to ensure the economic sustainble development by perfecting the legal systems on circle economy and citizen suit..This paper is composed by the following four parts: First, main studies on green GDP in other countries, including introduction on sustainable development and on accounting then evaluating methods of natural resource and environment; Second, general review of studies on green GDP in China, including general study situation of Environmental accounting and Sustainable Development Theory, thus introducing the definition of green GDP and current studies in China on the accounting system of natural resource and environment; Third, the practice of green GDP in the world, including the different accounting situation of natural resource and environment in developed countries, international bodies and developing countries. At last, conclusions and suggestions are being made.