构建绿色GNP的理论和措施  

Theories and Measures of Constituting Green GNP

作　　者：孙洪庆[1] 

机构地区：[1]中南财经政法大学工商管理学院,武汉430064

出　　处：《生态经济》2001年第4期37-39,共3页Ecological Economy

摘　　要：当前 ,由于环境项目并没有被纳入国民经济核算体系 ,从而造成人们在发展经济时不顾及环境成本 ,这揭示了传统GNP衡量国民经济的不合理 ,也对传统会计理论的缺陷提出了挑战。为此 ,本文认为 ,要从根本上解决“吃祖宗饭 ,断子孙路”的矛盾 ,就应该推动绿色会计发展 ,构建绿色GNP体系来衡量国民经济的发展 ,同时实行环境课税、环境影响评估、ISO1 4 0 0 0认证等绿色管理措施 ,来协调经济发展与环境保护的关系 ,实现国民经济的可持续发展。The environmental projects haven't been put into the national economic accounting system which results in the persons take no notice of the environmental cost in the economy developmentIt revels the irrationality of the national economy measured by the traditional GNP index,and brings a challenge to the shortages of the traditional accounting systemSo the author thinks that in order to resolve the contradiction of “eating the meals left by the forefathers, breaking off the descendants' existence way”,it should promote the green accounting development,constitute green GNP system to measure the national economic development,and implement environmental taxes,environmental affection evaluation,ISO1400authenticate and other green management measures to coordinate the relation between the economic development and environmental protection to realize the sustainably national economy development

关 键 词：绿色GNP 绿色会计 环境保护 环境会计 

分 类 号：F234[经济管理—会计学]