基于恢复成本法的水资源核算及对GDP的修正——以江西省为例  

作　　者：胡绵好 

机构地区：[1]江西财经大学生态文明研究院,江西南昌330013

出　　处：《环境保护与循环经济》2023年第1期23-28,43,共7页environmental protection and circular economy

基　　金：江西省社会科学“十三五”基金项目(20GL14)。

摘　　要：传统国民经济核算体系忽略了对自然资源的核算,不能全面反映区域经济发展的真实水平。在2010—2018年江西省水资源水质实物量核算的基础上,利用恢复成本法核算其价值量。结果表明:2010—2018年江西省水资源Ⅰ类水质占比及水量日趋减少,水质等级降低后主要以Ⅱ类和Ⅲ类水为主;除Ⅱ类水外,其他类型的水质价值量总体呈下降趋势。2010—2015年江西省以水资源折旧调整的EDP比GDP平均下降了5.7%,说明以GDP为核心的现行国民经济核算体系指标过高估计了江西省的经济发展水平。2011—2014年江西省水资源价值平均损失为当年GDP总量的4.5%以上,说明“十二五”期间江西省经济增长是以消耗水资源换取的。2015年后江西省由水资源价值损失所取得的GDP增长率大幅下降,水资源水质价值量不断上升,说明江西省在GDP增长的同时存在水资源的正外部性。根据以上分析结果,有针对性地提出了江西省水资源保护的相关政策建议。Traditional national economic accounting ignores natural resources accounting,which cannot fully reflect the real level of regional economic development.Based on the calculation of physical quantity of water quality for Jiangxi Province from 2010 to 2018,restoration cost method was used to accounting the value quantity for water quality.The results showed that the proportion and its amount of Class I water quantity was decreasing from 2010 to 2018,and after the water quality grade was reduced,was dominated by Class Ⅱ and Class Ⅲ water in Jiangxi Province;the value quantity for other class showed a decreased trend during the whole course,except for Class Ⅱ water.From 2010 to2015,adjusted EDP by water resource depreciation decreased by 5.7%on average than GDP in Jiangxi Province,indicating that to GDP as the core of the current national economic accounting system indicators overestimated the level of economic development of Jiangxi Province.From 2011 to 2014,the value loss of water resources in Jiangxi Province was more than 4.5% of total GDP of that year,showing that the economic growth of Jiangxi Province during the 12thFive-year Plan Period was in exchange for the destruction of water resources.Since 2015,the GDP growth rate gained from the value loss of water resource in Jiangxi Province had decreased significantly,and the value of water quality had been rising continuously,which indicated that the positive externality of water resources exists with the increase of GDP in Jiangxi Province.Finally,some policy suggestions are puts forward for water resources protection of Jiangxi Province according to the above analysis results.

关 键 词：恢复成本法 水资源水质价值核算 江西省 

分 类 号：F211[经济管理—国民经济] X37[环境科学与工程—环境工程]