包容性财富述评及其引入中国海洋财富核算的思考

Review on the Inclusive Wealth and Its Implication on the Ocean Wealth Accounting in China

长期以来，传统的国民财富核算主要依赖GDP这一指标。但是由于GDP的核算范围较窄，是一种流量核算而非存量核算，易受到价格波动的影响且忽略了收入分配，无法真正核算一国的财富水平。针对这一问题，包容性财富通过核算社会中所有资本资产的影子价值来反映国家的财富存量，从而扩展了传统财富的范畴。在海洋经济核算领域，与GDP的问题类似，海洋GDP主导的海洋生产总值核算制度，同样面临着无法真正反映中国海洋财富价值的问题。本文在对包容性财富相关概念范畴、基本理论及核算方法等综述的基础上，提出将包容性财富指标引入中国海洋财富核算的几点思考。

For a long time, the traditional national wealth accounting mainly relies on the Gross Domestic Product （GDP）. However, due to the narrow scope of GDP accounting, it cannot truly reflect a country＇s wealth. Also, GDP is a flow accounting rather than a stock accounting, is vulnerable to price fluctuations and ignores the income distribution. In light of this problem, inclusive wealth expands the scope of traditional wealth by accounting the shadow value of all capital assets and a country＇ s wealth stock. In the field of ocean economic accounting, similar to the problem of GDP, ocean Gross Domestic Product accounting system also faces the problem that it cannot truly reflect the value of ocean wealth in China. Based on a review on the concept of inclusive wealth, the basic theory and accounting methods, this paper puts forward some thoughts on introducing inclusive wealth index into the ocean wealth accounting in China