我国绿色GDP核算困境的症结与突破路径——基于负价值视角

The Crux and Breakthrough Path of the Predicament of Green GDP Accounting in China: Based on Negative Value

绿色GDP是继GDP之后具有革命性的概念创新,绿色GDP核算是确保绿色发展的基础。然而,我国至今尚未形成正式、完整的绿色GDP核算体系,现有绿色GDP核算研究主要集中在以虚拟计价方式对传统GDP进行环境成本和收益的调整上,存在核算逻辑冲突和账户失衡等问题。文章以负价值为视角,在马克思主义经济学框架内对我国绿色GDP核算思路进行了新的探讨。研究表明:(1)绿色GDP核算是绿色经济的GDP核算,把污染物负价值生产纳入社会再生产过程加以考察,否认环境的可替代性,符合据实计价的要求,由此保持核算逻辑的一致性,实现核算账户的平衡。(2)绿色GDP核算适应于有环境约束的市场经济,通过加快建立污染物交易市场、建立健全绿色会计制度,加强生态制度建设,促进一般市场经济体制向有环境约束的市场经济体制转变,推动绿色GDP核算顺利开展。

Green GDP is a revolutionary concept innovation after GDP.Green GDP accounting is the basis of ensuring green development.However,China has not yet formed a formal and complete system of green GDP accounting.The existing research of green GDP accounting mainly focuses on adjusting the environmental costs and benefits of traditional GDP by virtual valuation.There are some problems such as logic conflict of accounting and account imbalance.From the perspective of negative value,this paper makes a new discussion on the accounting idea of green GDP in China within the framework of Marxist economics.The research shows that:(1)Green GDP accounting is the GDP accounting of green economy.It takes the negative value production of pollutants into the process of social reproduction to examine,denies the substitutability of the environment and meets the requirements of actual valuation,thus maintaining the consistency of accounting logic and realizing the balance of accounting accounts.(2)Green GDP accounting is adapted to market economy with environmental constraints.By accelerating the establishment of pollutant trading market,establishing and improving green accounting system,We should strengthen the construction of ecological system to promote the transformation of the system of free market economy to the system of market economy with environmental constraints and the smooth development of green GDP accounting.