大连市旅顺口区绿色GDP核算模型的构建及应用研究

发布时间：2018-06-10 08:03

本文选题：绿色GDP + 资源环境成本　；参考：《大连理工大学》2014年硕士论文

【摘要】：自改革开放以来,我国经济取得了日新月异的发展和进步。同时,经济高速发展消耗了大量的自然资源及其它生产要素,产生了严重的环境污染问题。如今,资源与环境问题已经变得如此重要,不下力气解决,经济则不能持续发展,社会进步的脚步也将停滞。我国政府在面临经济建设与社会可持续发展的矛盾中,提出了符合中国国情的新的发展观。如何评价发展质量,需要与之适应的科学核算体系的支撑。目前我国现行的国民经济核算体系很难适应新的需求,不能涵盖对全部发展成本的评估,对资源环境成本核算存在重大缺失,把治理污染的成本费用也核算成国民收入和生产的增加值,从而导致国内生产总值GDP的虚增。因此,如何核算资源环境成本问题具有重要的理论和现实意义。绿色GDP核算体系是对传统核算体系的修正和补充,并不是完全脱离和背弃国民经济账户核算体系SNA之基础,而是打破原核算体系的局限,站在全新的发展高度,提出一个创新型的核算体系和模式,更加体现一个国家或地区的综合经济发展与社会福利水平。本文在大连市旅顺口区绿色GDP核算模型的构建中,依据绿色GDP的狭义定义、绿色投入产出原理和SNA体系理论,根据旅顺口区自然资源和环境的实际情况,引入了新的核算方法系统。该系统将资源损减、生态退化和环境污染状况综合评估,整合分析,从中选取资源环境相关重要因子,并采用一系列现实可行的方法核算出自然资源耗减、自然资源生态退化、以及污染造成的总损失量。这样,基本上实现了对该数量的相对精准计算。经过重新核算,我们发现,仅2012年旅顺口区环境资源损失成本即高达26734.32万元,这个数字足已令社会全体成员警醒。核算结果,绿色GDP为1844907.68万元,绿色GDP指数为98.57。也就是说,GDP中有1.43%,即26734.32万元是牺牲资源环境换来的。这或许是经济快速发展不可避免的一个阶段性问题,而本论文针对这个问题提出构建绿色GDP核算模型的理论分析、核算方案、核算步骤以及具有指导意义的对策和建议。
[Abstract]:Since the reform and opening up, China's economy has made rapid development and progress. At the same time, rapid economic development consumes a large number of natural resources and other factors of production, resulting in serious environmental pollution. Today, resource and environmental issues have become so important that without efforts to solve, the economy will not continue to develop and the pace of social progress will stagnate. In the face of the contradiction between economic construction and social sustainable development, our government puts forward a new concept of development in line with China's national conditions. How to evaluate the quality of development needs the support of scientific accounting system. At present, the current national economic accounting system in our country is very difficult to adapt to the new needs, and cannot cover the assessment of the total development cost, and there is a significant deficiency in the accounting of the resources and environment costs. The cost of pollution control is also accounted for as the added value of national income and production, which leads to the virtual increase of GDP. Therefore, how to calculate the cost of resources and environment is of great theoretical and practical significance. The Green GDP Accounting system is a revision and supplement to the traditional accounting system, and is not the basis of completely breaking away from and abandoning the SNA of the National accounts Accounting system. Instead, it breaks the limitation of the original accounting system and puts forward an innovative accounting system and model to reflect the comprehensive economic development and social welfare level of a country or region. Based on the narrow definition of green GDP, the principle of green input and output and the theory of SNA system, according to the actual situation of natural resources and environment in Lusunkou district, this paper constructs the accounting model of green GDP in Lushun area of Dalian. A new accounting method system is introduced. The system synthetically assesses the situation of resource loss, ecological degradation and environmental pollution, integrates analysis, selects important factors related to resources and environment, and uses a series of practical and feasible methods to calculate the depletion of natural resources and ecological degradation of natural resources. And the total loss caused by pollution. In this way, the relatively accurate calculation of the quantity is basically realized. After rechecking, we found that the cost of environmental resources loss in Lushun Kou District in 2012 alone was as high as 267.3432 million yuan, which has already alerted all members of the society. The accounting results show that the green GDP is 18.4490768 billion yuan and the green GDP index is 98.57. In other words, 1.43% of GDP, that is, 267.3432 million yuan is the sacrifice of resources and environment in exchange. This may be an inevitable stage problem in the rapid economic development, and this paper puts forward the theoretical analysis, accounting scheme, accounting steps and guiding countermeasures and suggestions to construct the green GDP accounting model.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F127

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