微观绿色GDP——企业环境成本核算初探  

Discussion of Counting of Microcosmic Green GDP

作　　者：章竟[1] 

机构地区：[1]北京交通大学经济管理学院,北京100044

出　　处：《武汉大学学报（哲学社会科学版）》2006年第5期690-696,共7页Wuhan University Journal：Philosophy & Social Science

摘　　要：目前世界通行的GDP核算体系,是一种不能全面反映国民经济实际情况的核算体系,其核算数字存在“虚增”成分,因为它不包含对环境污染和生态破坏的成本费用。要想真实反映国民经济状况,必须使用绿色GDP核算体系,因为它综合了环境和生态的核算,是一种全新的GDP核算体系。要建立良好的绿色GDP核算体系,就需要精确地计算出环境污染和生态破坏的费用,即环境成本。The traditional GDP account system isn＇t able to fully reflect the actual state of national economy because of its＂ostensible increase＂, that is,it doesn＇t include the cost of pollution and zoology destruction. So it is necessary to use a new account system The Green GDP account system which include the accounting of environment and zoology, for reflecting the actual state of national economy. And then,it is important to figure out the cost of pollution and zoology destruction, namely environmental cost, for establishing a favorable Green GDP account system.

关 键 词：绿色GDP 企业环境成本 成本核算 

分 类 号：F275.3[经济管理—企业管理]