关中地区社会经济发展与环境污染成本核算研究

Research on Cost Accounting of Social Economy Development and Environmental Pollution in Guanzhong Area

为了正确衡量陕西省关中地区近10年社会经济发展成效,在深入研究我国绿色国民经济核算体系和联合国综合环境经济核算体系的基础上,结合关中地区的自然环境状况建立了以环境污染损失价值核算、环境保护支出和自然灾害补偿为主体框架的环境成本核算体系,并对关中地区2001～2010年的环境成本进行了核算。结果表明该地区GDP在增长的同时,环境污染成本也呈现出不同程度的增长,近两年的增幅为17%,这说明关中地区的环境污染水平处在比较高的位置,环境状况亟待改善,社会经济的发展与环境效益属于低水平。

In order to correctly measure the social and economic development efficiency of Guanzhong area in Shaanxi province in the past 10 years, an environmental cost accounting system which consisted of environmental degradation value, environmental protection expenditures, and natural disaster compensation, was established based on the integrated environmental and green national eco- nomic accounting system in China and economic accounting system of United Nations. The environmental cost of Guanzhong area was accounted from 2001 to 2010. Results showed that the GDP increased but combined with a 17% increase rate of environmental pollution cost in the past two years. It indicated that the environment was seriously polluted in Guanzhong area. The level of social economy development and environmental benefits was low and the environmental situation must be improved urgently.