国际绿色GDP核算现状及启示  

Study on the International Green GDP Accounting System

作　　者：姜雅 黎晓言 张硕辰 JIANG Ya;LI Xiaoyan;ZHANG Shuochen(Information Center of Ministry of Naturae Resources,Beijing 100036,China;China Foreign Affairs University,Beijing 100037,China;APA,Beijing 100044,China)

机构地区：[1]自然资源部信息中心,北京100036 [2]外交学院,北京100037 [3]美国规划协会北京办公室,北京100044

出　　处：《国土资源情报》2021年第2期15-21,共7页Land and Resources Information

基　　金：中国地质调查局地质调查网络和信息安全保障(二级项目)子项目:地质矿产监管信息化规划设计运行维护与信息服务项目(中地调研合同[2019]第410号)子课题“基于国际绿色核算经验的矿产资源资产负债表编制研究”资助。

摘　　要：本文研究目的是了解国际绿色GDP核算发展现状,重点是美国1995年绿色GDP核算中断的前因后果。采用文献采集法、动态研究法和比较研究法对美国、日本等国家的绿色GDP核算状况进行了分析。结果表明,美国绿色GDP并没有“死”,只是中断了5年;日本内阁府经济社会综合研究所国民经济计算部自1992起每年开展环境经济综合核算,采用维持环境成本估价法,先单一再综合、先试点后全国;日本偏重环境成本核算,美国偏重资产价值核算,二者都以联合国SEEA框架为基础。借鉴国际经验,笔者建议:一是探索编制自然资源资产负债表是世界主要发达国家弥补SNA核算缺陷、改良社会经济核算指标体系的主流方向;二是编制自然资源资产负债表应遵循先易后难、先单一再综合、先试点后推广的原则;三是应深化对国外环境经济综合核算体系的研究,以破解我国负债概念界定模糊、价值账户核算困难、环境负债价值化缺乏标准、资源负债统计成本较高等现实问题。This paper analyzes the status of Green GDP accounting in the United States,Japan and other countries by using literature collection method,dynamic research method and comparative research method,the purpose of this paper is to figure out why America stopped accounting Green GDP and how is Green GDP working in international society nowadays.The analysis indicates:(1)Green GDP wasn't called off in America but only suspended for 5 years.Now America is doing IEESA account every year.(2)Green GDP has been accounted in Japan since 1992 by Department of National Accounts,Economic and Social Research Institute(ESRI),Cabinet Office of Japan.Japan used SEEA system and applied it in a pilot city first;(3)America places emphasis on asset value accounting while Japan places emphasis on environmental cost accounting,both of which are based on the SEEA system.The conclusions of this paper are:(1)compiling liability tables for natural resources is a main trend for advanced countries to fifilling the gaps of SNA;(2)compiling liability tables for natural resources should follow a step-by-step approach;(3)efforts should be made to promote the study of the SEEA system in domestic and overseas,so that problems such as ambiguous definition for liability,difficulty of accounting monetary assets,the lack of standards for monetizing environmental liability and excessive costs of counting environmental liability can be solved.

关 键 词：环境经济综合核算 绿色GDP 环境成本估价法 国际经验 

分 类 号：F222.33[经济管理—国民经济] X196[环境科学与工程—环境科学]