绿色国民经济核算基本问题研究

Fundamental Issues for the Green-National-Economic Accounting

绿色国民经济核算为自然资源存量价值与耗竭价值核算、环境污染损失价值核算及环境质量恢复与改善价值核算;绿色国民经济核算理论应依据马克思主义的经济理论、价值补偿理论、效用价值理论和可持续发展理论;自然资源存量和耗竭价值核算可采用支付意愿和供求定价模型法;环境污染造成的生产和固定资产损失价值核算可采用市场法;环境污染对人体健康造成的损失价值核算可采用人力资本法;绿色国民经济核算指标体系包括自然资源核算指标和环境保护核算指标;系统讨论绿色国民经济核算内涵、基本理论和方法以及指标体系以促进绿色国民经济核算的深入研究。

Green-national-economic accounting is regarded as the value accountings for deposition and exhauson of the natural resources, and for the environmental pollution loss as well as environmental quality restoration and improvement in this paper. The theory of the green-national-economic accounting should be based on the theories of Marxist economy, value compensation, available value and sustainable development. The willingness to pay approach and supply-require price model can be introduced to account the values for deposition and exhaustion of the natural resources. The market method can be adopted to account the loss of production and fixed assets, and human capital approach employed to account the loss of health, caused by the environmental pollution. The indicator system for green-national-economic accounting includes two indicator sub-systems of natural resources and environmental protection accountings. The connotation, fundamental principles, methodologies and indicator system for the green-national-economic accounting are discussed systematically in order to promote the profound research on the greening national-economic accounting.