摘要
文章以联合国环境经济综合核算账户(SEEA)为方法论基础,采用“先分后合”的逻辑,先编制污染排放及其环境维护成本账户、自然资源实物和货币形态的账户,然后把这些分账户融合到传统的国民经济账户中,估算广州市经环境调整的国内生产净值(EDP)。结果表明,扣除资源枯竭和环境资产维护成本后,2003年广州市国内生产净值由29 884 392万元减少到28 637 458万元,减少了1 246 934万元,占国内生产净值的4.17%。
The paper took Guangzhou city as a case study for explaining the compiling procedure of integrated accounting .The less than the traditional Guangzhou was false at results showed that the environmentally adjusted net domestic product was 4.17% net domestic product in 2003, it indicated 4.17 % of net domestic product in the cost of excessively employing nature resources and destroying environment.
出处
《华南农业大学学报（社会科学版）》
2006年第1期58-63,共6页
Journal of South China Agricultural University(Social Science Edition)
基金
广东省软科学研究项目(2004B70102030)
