“道德GDP”与国民收入核算  

The Accounting on "Moral GDP" and National Income

作　　者：康江峰[1] 

机构地区：[1]宝鸡文理学院经管系,陕西宝鸡721016

出　　处：《宝鸡文理学院学报（社会科学版）》2014年第3期69-72,共4页Journal of Baoji University of Arts and Sciences：Social Science Edition

摘　　要：国民收入核算已经历了由"黑色GDP"向"绿色GDP"的演变。随着工业化程度的提升和经济形态的转换,国民收入核算还必将再次经历由"绿色GDP"向"道德GDP"的演变过程。"道德GDP"是指在考虑"道德成本"或经济增长不以破坏社会道德为代价的条件下所实现的GDP。国家应该建立以"道德GDP"为核心的指标体系来进行国民收入核算,打击非道德产业,实施道德差别税率和道德差别利率,以规范企业和地方政府的行为。National income accounting has gone through the progression from ＂ black GDP＂ to ＂green GDP＂.With the development of industrialization process and the economic form＇s transforming,it is necessary for it to transfer from ＂green GDP＂ to ＂ moral GDP＂,which focuses on ＂ moral cost＂,in other words,the increase of economy is definitely not at the cost of doing damage to social morality.The country should set up the target system of ＂ moral GDP＂ to count the national income,meanwhile,fighting against unmoral industries,carrying out different tax rate and interest rate on the basis of moral practice,which serves to set the standard for enterprise business and local government＇s behaviors.

关 键 词：绿色GDP 道德GDP 道德成本 非道德产业 

分 类 号：F015[经济管理—政治经济学]