基于环境成本时空追溯的江苏省绿色GDP核算思路及方法研究  

Accounting Thinking and Methods of Green GDP in Jiangsu Province Based on Time-space Traceability of Environmental Cost

作　　者：孙付华[1,2] 胡玉露 严士锋[3] 付娆[4] SUN Fu-hua;HU Yu-lu;YAN Shi-feng;FU Rao(College of Business Hohai University,Nanjing 211100,China;Nanjing Hydraulic Research Institute,Nanjing 225600,China;Baicheng Vocational and Technicol College,Baicheng 137000,Jilin,China;Division of Finance and Property,Hohai University,Nanjing 211100,China)

机构地区：[1]河海大学商学院,南京211100 [2]河海大学环境会计与资产经营管理研究所,南京211100 [3]南京水利科学研究院,南京225600 [4]白城职业技术学院,吉林白城137000

出　　处：《湖北农业科学》2018年第20期164-168,共5页Hubei Agricultural Sciences

基　　金：江苏省社会科学基金项目(14EYC006)

摘　　要：绿色GDP核算是自然资源资产负债表的构建基础,也是建立健全国有资源资产管理制度的重要前提。江苏省作为中国经济大省,环境资源问题十分突出,研究其绿色GDP核算思路具有紧迫性与现实意义。在分析现有绿色GDP核算现状及评述基础上,提出"累积环境污染""累积环境成本""累积环境成本分摊"等核算指标,并围绕江苏省绿色GDP核算内容,提出了基于环境成本时空追溯的环境损害成本分摊思路,构建了江苏省绿色GDP核算的思路体系。Green GDP accounting is the foundation of the balance sheet of natural resources and an important prerequisite for the establishment and improvement of the state-owned resources asset management system.As a large economic province in China,Jiangsu has prominent environmental resources problems,so it is urgent and practical to study its green GDP accounting ideas.On the analysis of the status quo and reviewed on the basis of existing green GDP accounting,the study puts forward the following accounting indicators:“the cumulative environmental pollution”,“the cumulative environmental cost”and“cumulative environmental cost allocation”and so on.Focused on the green GDP accounting content of Jiangsu province,the study also puts forward environmental damage cost allocation way of thinking based on time-space traceability of environmental cost,and builds the thinking of green GDP accounting system in Jiangsu province.

关 键 词：时空追溯 绿色GDP 核算 

分 类 号：X196[环境科学与工程—环境科学]