区域绿色GDP核算方法的模糊综合评价

Application of Fuzzy Comprehensive Evaluation in Accounting Method of Regional Green GDP

介绍一种评价区域绿色GDP核算方法有效性的模型。以区域绿色GDP的核算指标为起点,构建区域绿色GDP核算方法的模糊综合评价体系,通过层次分析法确定区域绿色GDP核算指标的权重,建立区域绿色GDP核算方法的模糊综合评价模型。实证分析结果表明,现行区域绿色GDP核算方法存在一定程度的片面性和模糊性。导致区域绿色GDP核算方法缺乏有效性的主要原因是核算指标选取不够全面以及核算过程不够精确,因此需要进一步采取措施完善区域绿色GDP核算指标体系并提高核算技术水平。

This paper described an evaluation model for effectiveness of accounting method of regional green GDP. Taking the accounting indicators of regional green GDP as the starting point of research,this paper built a fuzzy comprehensive evaluation system of regional green GDP accounting method. It established index weights through the AHP,and finally built the fuzzy comprehensive evaluation model of regional green GDP accounting method. Through the empirical analysis,this paper obtained a result that the existing regional green GDP accounting method had a certain degree of one- sidedness and fuzziness. The main reasons for inefficiency of the existing regional green GDP accounting method were that the accounting index selection was inadequate,and the accounting process was not precise enough. Further measures were in need to improve the existing regional green GDP accounting index system and the level of accounting technology.