绿色国民经济核算的理论问题探讨

Discussion on Green National Accounting Theory

现有绿色核算体系存在过于复杂、难以操作、可比性差等缺点,尚未形成世界各国能通用的核算体系。本文在对国民经济核算的内质属性进行剖析的基础上,提出应将可持续原则、效用衡量原则、纵横向可比原则、数据易采集原则等四大原则作为建立绿色国民经济核算体系的基本准则;其次,在传统国民经济核算体系的基础上,以四大原则为指导,尝试性地构建了一个基于社会总效用衡量的"零排放"GDP核算方法。

Existing green national accounting systems are too complex to operate, hardly be used for, less comparability, which makes the system falling into an awkward condition that couldn ＇t be universal applied all over the world. After careful analysis of some primary attributes of national accounting, the author proposes that the following four principles should be the basic rules for establishing the system of green national accounting： sustainability, utility measurement, comparability and data procurability. Further more, a new green accounting system called ＂zero discharge＂ national accounting is proposed based on total social utility measurement.