發(fā)布時(shí)間：2018-06-10 08:03

  本文選題：綠色GDP + 資源環(huán)境成本�。� 參考：《大連理工大學(xué)》2014年碩士論文

【摘要】：自改革開放以來,我國(guó)經(jīng)濟(jì)取得了日新月異的發(fā)展和進(jìn)步。同時(shí),經(jīng)濟(jì)高速發(fā)展消耗了大量的自然資源及其它生產(chǎn)要素,產(chǎn)生了嚴(yán)重的環(huán)境污染問題。如今,資源與環(huán)境問題已經(jīng)變得如此重要,不下力氣解決,經(jīng)濟(jì)則不能持續(xù)發(fā)展,社會(huì)進(jìn)步的腳步也將停滯。我國(guó)政府在面臨經(jīng)濟(jì)建設(shè)與社會(huì)可持續(xù)發(fā)展的矛盾中,提出了符合中國(guó)國(guó)情的新的發(fā)展觀。如何評(píng)價(jià)發(fā)展質(zhì)量,需要與之適應(yīng)的科學(xué)核算體系的支撐。目前我國(guó)現(xiàn)行的國(guó)民經(jīng)濟(jì)核算體系很難適應(yīng)新的需求,不能涵蓋對(duì)全部發(fā)展成本的評(píng)估,對(duì)資源環(huán)境成本核算存在重大缺失,把治理污染的成本費(fèi)用也核算成國(guó)民收入和生產(chǎn)的增加值,從而導(dǎo)致國(guó)內(nèi)生產(chǎn)總值GDP的虛增。因此,如何核算資源環(huán)境成本問題具有重要的理論和現(xiàn)實(shí)意義。 綠色GDP核算體系是對(duì)傳統(tǒng)核算體系的修正和補(bǔ)充,并不是完全脫離和背棄國(guó)民經(jīng)濟(jì)賬戶核算體系SNA之基礎(chǔ),而是打破原核算體系的局限,站在全新的發(fā)展高度,提出一個(gè)創(chuàng)新型的核算體系和模式,更加體現(xiàn)一個(gè)國(guó)家或地區(qū)的綜合經(jīng)濟(jì)發(fā)展與社會(huì)福利水平。本文在大連市旅順口區(qū)綠色GDP核算模型的構(gòu)建中,依據(jù)綠色GDP的狹義定義、綠色投入產(chǎn)出原理和SNA體系理論,根據(jù)旅順口區(qū)自然資源和環(huán)境的實(shí)際情況,引入了新的核算方法系統(tǒng)。該系統(tǒng)將資源損減、生態(tài)退化和環(huán)境污染狀況綜合評(píng)估,整合分析,從中選取資源環(huán)境相關(guān)重要因子,并采用一系列現(xiàn)實(shí)可行的方法核算出自然資源耗減、自然資源生態(tài)退化、以及污染造成的總損失量。這樣,基本上實(shí)現(xiàn)了對(duì)該數(shù)量的相對(duì)精準(zhǔn)計(jì)算。經(jīng)過重新核算,我們發(fā)現(xiàn),僅2012年旅順口區(qū)環(huán)境資源損失成本即高達(dá)26734.32萬元,這個(gè)數(shù)字足已令社會(huì)全體成員警醒。核算結(jié)果,綠色GDP為1844907.68萬元,綠色GDP指數(shù)為98.57。也就是說,GDP中有1.43%,即26734.32萬元是犧牲資源環(huán)境換來的。這或許是經(jīng)濟(jì)快速發(fā)展不可避免的一個(gè)階段性問題,而本論文針對(duì)這個(gè)問題提出構(gòu)建綠色GDP核算模型的理論分析、核算方案、核算步驟以及具有指導(dǎo)意義的對(duì)策和建議。
[Abstract]:Since the reform and opening up, China's economy has made rapid development and progress. At the same time, rapid economic development consumes a large number of natural resources and other factors of production, resulting in serious environmental pollution. Today, resource and environmental issues have become so important that without efforts to solve, the economy will not continue to develop and the pace of social progress will stagnate. In the face of the contradiction between economic construction and social sustainable development, our government puts forward a new concept of development in line with China's national conditions. How to evaluate the quality of development needs the support of scientific accounting system. At present, the current national economic accounting system in our country is very difficult to adapt to the new needs, and cannot cover the assessment of the total development cost, and there is a significant deficiency in the accounting of the resources and environment costs. The cost of pollution control is also accounted for as the added value of national income and production, which leads to the virtual increase of GDP. Therefore, how to calculate the cost of resources and environment is of great theoretical and practical significance. The Green GDP Accounting system is a revision and supplement to the traditional accounting system, and is not the basis of completely breaking away from and abandoning the SNA of the National accounts Accounting system. Instead, it breaks the limitation of the original accounting system and puts forward an innovative accounting system and model to reflect the comprehensive economic development and social welfare level of a country or region. Based on the narrow definition of green GDP, the principle of green input and output and the theory of SNA system, according to the actual situation of natural resources and environment in Lusunkou district, this paper constructs the accounting model of green GDP in Lushun area of Dalian. A new accounting method system is introduced. The system synthetically assesses the situation of resource loss, ecological degradation and environmental pollution, integrates analysis, selects important factors related to resources and environment, and uses a series of practical and feasible methods to calculate the depletion of natural resources and ecological degradation of natural resources. And the total loss caused by pollution. In this way, the relatively accurate calculation of the quantity is basically realized. After rechecking, we found that the cost of environmental resources loss in Lushun Kou District in 2012 alone was as high as 267.3432 million yuan, which has already alerted all members of the society. The accounting results show that the green GDP is 18.4490768 billion yuan and the green GDP index is 98.57. In other words, 1.43% of GDP, that is, 267.3432 million yuan is the sacrifice of resources and environment in exchange. This may be an inevitable stage problem in the rapid economic development, and this paper puts forward the theoretical analysis, accounting scheme, accounting steps and guiding countermeasures and suggestions to construct the green GDP accounting model.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F127

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本文編號(hào)：2002528