Green Social Accounting Matrices For China:Construction And Application

In recent years,China's national conditions have undergone profound changes.The economy continues to grow at a high speed and the industrial structure is also changing.While remarkable achievements have been made in economic development,pressures of energy shortage and environmental protection are also increasing.Advocating green accounting and promoting the development of green economy are the keys to improving the blind pursuit of economic growth and maintaining healthy and stable economy.We establish an extended 2012 green social accounting matrix(SAM)containing resources and environment accounts,and the data sources and process of compilation are explained in detail.Based on the established green SAM in 2012,we investigate the multiplier effects of resource departments to other industrial departments,resource departments to factor departments and other industrial departments to the resource departments.The multiplier effect is then decomposed into the closed loop net effect,the open loop net effect and the transfer net effect.Based on SAM multiplier analysis,we conduct a structural transmission path analysis between departments,which presents the influence and influence degree of resource departments on other departments.Multiplier analysis shows that overall multiplier effects of energy resources industries are relatively weak compared with other industries.The SAM multipliers of the second industry represented by manufacturing and the third industry are at the head of all 42 industries.By multiplier decomposition,we can conclude that the energy resources industries have a more obvious influence on the resource dependent industries.The contribution of energy resources industries the multiplier of other industries is limited within the production activities,and the main contribution comes from the circulation of endogenous accounts.Factor sectors are sensitive to the change of the outside world and urban residents have a strong dependence on the energy resources industries.The results of structured path analysis show that the influence of the energy industry sector on the multiplier of the agricultural sector is not very obvious,and the transmission of the multiplier influence is mainly through the indirect path.In contrast,the influence of the multiplier is more obvious in the manufacturing industry,and the transmission of the multiplier influences mainly through the direct path,indicating that the direct link between the industries is the main way of the energy industry's impact on other industries.In addition,the extended SAM takes into account the resource and environmental factors of sustainability,which provides a more scientific data basis for the subsequent research on the impact of policy changes.In addition,the extended SAM takes into account the resource and environmental factors of sustainability,which provides a more scientific data basis for the subsequent research on the impact of policy changes.According to the research results,we put forward the following suggestions:we should accelerate the development of the third industry and change the way of economic growth,improve the green accounting method,speed up the pace of statistical index system and data,and implement the accounting method of green accounting into the specific accounting accounts of micro enterprises.Finally,we summarize the shortcomings of this paper,and put forward some suggestions for further research.