绿色GDP核算——低碳发展背景下的再研究与再讨论

Green GDP Accounting: Further Research and Discussion in the Context of Low-carbon Development

绿色GDP已是公众熟知的词汇,但由于其核算结果对国民经济生产总值扣减比例大并引发相关争议,我国在2006年首次发布核算报告后就暂停了试点推进工作。然而绿色GDP核算可使资源、环境成本凸显出来,使人们更清楚地认识到国家经济社会发展的真实状况。当前以应对气候变化为主要初衷的低碳经济被大力提倡,它在国家发展规划层面属循环经济范畴。在这一背景下,重提绿色GDP核算,旨在推动如何正确评估国家可持续发展的相关研究与实践。本文阐述了绿色GDP的概念,分析了综合环境经济核算体系及绿色GDP核算存在的困难。通过自然资源耗减核算、环境质量降级核算和再生产品核算构建了经环境调整的系统生产总值核算方程。在此基础上,以发展低碳经济的具体载体生态产业园为例进行了实证研究。结果表明,自然资源耗减对系统总产值的消减额度最大,环境质量降级次之,废弃物的综合利用则有正面作用,绿色GDP核算使系统的发展成果被重新认识。由此可印证,绿色GDP是传统国民经济核算体系的有益补充,应引起国家可持续发展战略体系的继续关注;其核算方法应继续完善。

Green GDP is a well-known phrase to the public,but China suspended the pilot work after first publishing the accounting report in 2006,because the gross domestic production was deducted greatly in the accounting results and a number of related disputes were raised.However,green GDP accounting can make the resource and environmental cost prominent,and make people more aware of the true state of the national economic and social development.At present,low-carbon economy,whose main aim is to respond climate change,has been advocated vigorously,but it should be included in circular economy planning at the national level.In this context,the purpose of readvocating green GDP accounting is to promote the research and practice of how to correctly assess the national sustainable development.This paper described the concept of green GDP,analyzed the integrated environmental and economic accounting system（SEEA） framework and the difficulties in green GDP accounting.It constructed a systematic GDP accounting equation which is adjusted by the environment through the depletion of natural resources accounting,environmental quality degradation accounting and recycled products accounting.On this basis,a case study was carriedout,taking eco-industrial park that is the carrier of low-carbon economy as an example.The results show that the maximum amount of reduction of the total output value is the depletion of natural resources,followed by the environmental quality degradation;while comprehensive utilization of waste has a positive effect.So,green GDP accounting enables the system development results to be re-understood.It can be confirmed that green GDP is a useful supplement for the traditional national economic accounting system,and that its accounting methods should be improved continuously,and should draw the constant concern from the system of national sustainable development strategies.