【作者】 周龙；

【导师】 赵鹏大；

【作者基本信息】 中国地质大学（北京） ， 资源产业经济， 2010， 博士

【摘要】 现行国际通用的国民经济核算体系存在着重要的缺陷:经济过程与环境之间是割裂开来的,忽视了资源、环境因素对经济过程的作用,也没有反应经济过程对环境的影响。在国民经济核算中扩展综合环境与经济核算,计算绿色GDP是政府实施宏观经济调控、实现经济可持续增长的重要手段之一。随着国际上“国民经济核算应当考虑资源环境因素”日益成为共识,一个如何进行自然资源与环境综合核算并将其纳入国民经济核算体系的问题迫在眉睫。我国从1986年开始设计国民经济核算体系,1988年开始致力于自然资源核算的研究与实施,但是至今尚未建立起我国的资源环境与经济综合核算体系。准确的对收入和财富进行国民核算可以正确的引导经济、环境决策,对我国正在实现可持续发展具有重要意义。本文深入研究联合国统计司和环境署颁布的《综合环境与经济核算手册(SEEA)2000》的结构、内容、核算方法和环境与经济核算的一体化框架,指出SEEA的不足之处;结合部分发达国家实施绿色核算体系实践的经验,以2004年发布的《中国资源环境经济核算体系框架》为蓝本分析我国现行的资源环境经济综合核算体系,提出进行我国资源、环境经济核算的思路与方法;最后以上海为例,根据上海现行资源、环境统计状况,在借鉴国外资源环境经济核算经验,并充分考虑上海的自然资源、环境基础上,以SEEA为基础提出上海市资源环境经济综合核算的研究思路和设想,设计上海市环境经济核算的内容与框架,并以2002年的数据为样本对上海的资源环境经济综合核算进行了实证分析,测试资源消耗与环境损失对GDP的影响,计算出2002年上海的绿色GDP。并根据上海的应用研究,总结我国现行资源与环境统计提供的数据与SEEA不一致的部分,为我国完善资源与环境统计,以便为实施我国资源与环境经济核算提供配套数据提供参考。更多还原

【Abstract】 Current common national economic accounting system has significant drawbacks: economic activities and environment are disconnected; effects of resource and environment on economic activities or effects of economic activities on environments are overlooked. A new accounting system including both environments and economic activities, Green GDP, is a vital index for macroeconomic control and sustainable development. While the concept that national economic accounting system should include natural resources and environment is internationally accepted, the way how natural resources and environments will be involved needs to be addressed immediately.Design of national economic accounting system of China started in 1986. The accounting of natural resource has been carried out since 1988 in China, but the accounting system for natural resource and economic activities have not been established so far. An accurate accounting system for revenue and fortune can lead to the right decision making on economics and environment, which is very meaningful for sustainable development of China.Based on research on the Integrated Environmental and Economic Accounting Handbook (SEEA) 2000 by United Nations Statistics Division Environment Statistics Section, this dissertation introduces the content, the accounting method and the integration frame work of environment and economic activities and points out their drawbacks. According to the frame of national accounting system for environment and economics of China published in 2004, the current accounting system is analyzed and new idea and method for accounting of resource and environment of China are proposed. Shanghai is taken as the subject of this dissertation. Fully considering the natural resource of Shanghai and its environment basics, a comprehensive accounting method for Shanghai’s natural resource, environment and economic activities is suggested by SEEA. Furthermore, this method is used to analysis the data of Shanghai in 2002. The effect of consuming of resource and environment on GDP of Shanghai is counted and the 2002 green GDP of Shanghai is calculated and concluded. From the example analysis of Shanghai, the discrepancy between the currently implanted resource and environment statistic data in China and SEEA is pointed out. This has a promising application for improving the statistic work for the natural resource and environment of China so that a better reference for the accounting system of r resource , environment and economic activities is available.更多还原