【作者】 许慧；

【导师】 徐玉新；

【作者基本信息】 山东农业大学 ， 环境科学， 2010， 硕士

【摘要】 为了实现社会的可持续发展,现行的GDP需要进行一定的修正,才能更加真实准确地反映经济的发展。绿色GDP核算体系是一种能够综合反映经济、社会和环境三者相互关系的绿色国内经济核算体系。本文提出了扣除资源耗减成本、环境退化损失和自然资产价值补偿后调整的GDP核算体系,并进行了泰安市的实例核算,得到泰安市经资源环境修正的绿色GDP。经过核算,得到以下结论：(1)2004-2008年,资源耗减损失价值分别为44.28亿元、62.92亿元、85.49亿元、83.28亿元、27.36亿元,2008年由于土地资源价值额为增加贡献值,当年的资源耗减价值明显降低。2004-2008年,环境退化损失价值分别为20.98亿元、26.19亿元、28.51亿元、28.54亿元、32.57亿元,呈逐年递增的趋势,但是污染物排放损失却从2007年呈现降低的趋势。2004-2008年环境成本分别为71.56亿元、96.21亿元、118.21亿元、115.13亿元、61.05亿元,2004-2006年,泰安市的环境成本逐年递增,2006年环境成本超过118亿元,2007年开始呈现递减趋势。(2)2004-2007年资源耗减价值占环境成本的比重最大,分别约占当年总成本的62-72%,呈逐年上升的趋势。与资源耗减价值相反,环境退化损失价值和自然资产价值补偿在当年环境成本中所占比重均是呈逐年递减的趋势。2008年由于土地资源的价值额为增加贡献值,因此资源耗减价值的比重降低到总环境成本的44.82%。(3)用GDP减去环境成本加以修正,2004-2008年泰安市的绿色GDP分别为620.38亿元、759.45亿元、899.97亿元、1110.98亿元、1452.25亿元。环境成本在GDP中所占比例分别达到10.34%、11.24%、11.61%、9.39%、4.03%。计算不同时间自然界给人类提供的福利,以便考核政府政绩和比较不同国家或地区的绿色GDP,实现人类社会的可持续发展,这才是实现绿色GDP核算的本质意义。更多还原

【Abstract】 In order to achieve social sustainable development, the current GDP needs some amendment, to reflect the real economic development accurately. Green GDP accounting system is a domestic accounting system that can reflect the economic, social and environmental relationship between them.The dissertation proposed GDP accounting system adjusted by deducting resource depletion cost, environmental degradation loss and natural asset compensated value, and also calculated green GDP of Tai’an adjusted by resources and environment. After accounting, the following conclusions:(1) In 2004-2008, the loss value of resource depletion were 4.428 billion yuan,6.292 billion yuan,8.549 billion yuan,8.328 billion yuan,2.736 billion yuan, in 2008, as the value of land resources was contribution to value-added, so the value of the resource depletion was reduced significantly. In 2004-2008, the loss value of environmental degradation were 2.098 billion yuan,2.619 billion yuan,2.851 billion yuan,2.854 billion yuan,3.257 billion yuan, the loss value was increasing year by year, but the loss value of emission showed decreased by 2007. Environmental costs for 2004-2008 were 7.156 billion yuan,9.621 billion yuan,11.821 billion yuan,11.513 billion yuan,6.105 billion yuan, environmental costs was increasing year by year in 2004-2006, environmental costs in 2006 was more than 11.8 billion yuan, but it was decreasing from 2007.(2) The value of resources depletion in 2004-2007 accounted for the largest share of environmental costs, respectively, accounted for 62 to 72% of the current total cost, this showed a rising trend year by year. In contrast to value of resource depletion, in the current environment costs, the proportion which the loss value of environmental degradation and natural asset value compensation cost took was decreasing year by year. As the value of land resources was contribution to value-added, so the proportion of the loss value caused by resource depletion was 44.82%.(3) After modifying GDP by subtracting environmental costs, Green GDP of Tai’an in 2004-2008 were 62.038 billion yuan,75.945 billion yuan, 89.997 billion yuan,111.098 billion yuan,145.225 billion yuan. in the proportion, respectively,10.34%、11.24%、11.61%、9.39%、4.03%. the proportion which the environmental costs took of GDP reached 10.39%、11.43%、11.35%、9.36%、3.25%,respectively.Calculated benefits to the human provided by nature at different times, in order to appraisal government performance and compare the green GDP of different countries or regions, to achieve the sustainable development of human society, this is the essential meaning of green GDP accounting.更多还原