国民经济核算体系中环保指标设计研究

【作者】 杨宇；

【导师】 朱淑芳；

【作者基本信息】 西南农业大学 ， 农业经济及管理， 2001， 硕士

【摘要】 传统国民经济核算体系的不完善是造成当今环境问题积重难返的主要原因之一，它忽略了资源环境价值，不能科学准确地反映经济发展对人类的真实贡献，在这种核算体系中，耗减的资源和退化的环境成为人类经济成果的一部分，在它的指导下，人们会盲目追求经济增长而不顾资源的匮乏以及环境恶化，环境问题不能解决，发展也难以持续。将资源环境纳入国民经济核算体系中，改革目前国民经济核算体系是解决环境问题、实现可持续发展的基本保障。本文即是针对国民经济核算体系中的资源环境核算展开，在国民经济核算体系中新设环保指标，包括状态、关系和评价指标，分别反映资源环境现状及其与经济发展间的关系以及对这种关系的评价，并进行了相应的价值核算，使其便于纳入国民经济核算中。同时以此为基础提出资源环境经济综合核算，主要是新增资源环境帐户，调整GDP和国民财富指标，构建一种适应可持续发展的核算体系。更多还原

【Abstract】 The imperfection of traditional accounting system of national economy is one of the main reasons why today environmental problems are difficult to get rid of. The accounting systell overlooks the value of resources and environment and can reflect scientifically and accurately the real contribution of economic development to mankind. In this accounting system, consumed and reduced resources and deteriorated environment become a part of human economy. Under its guidance, people will blindly seek economic growth in spite of want of natural resources and environmental deterioration. If environmental problems cant be solved, it difficult for us to achieve development continuously. It is the basic guarantee of solving environmental problems and realizing continuous development to bring resources and environment into the accounting system of national economy and to reform present accounting system of national economy. This article is presented in view of resources and environment accounting of the accounting system of national economy, in which we have established environmental protection norms, including state norms, relationship norms and evaluation norms, respectively reflecting the present state of resources and environment, relationship between resources and environment and economic development and the evaluation of this relationship, and e have conducted a relevant value accounting, making it easy to bring it into the accounting system of national economy. On the basis of it, this article, at the same time, presents comprehensive accounting of resources and environment and economy, aiming to add resources and environment accounts, to adjust GDP and national wealth norms, and to construct an accounting system suitable for continuous development.更多还原