基于資源價值損失法的綠色GDP核算體系構(gòu)建

摘要： 在重啟綠色GDP2.0核算中,仍然存在著核算方法不統(tǒng)一、核算指標(biāo)不科學(xué)、應(yīng)用技術(shù)轉(zhuǎn)化障礙、制度安排缺失等諸多問題,構(gòu)建綠色GDP2.0核算體系以破解這些實施中的難題。在SEEA的國際標(biāo)準指導(dǎo)下,文章沿著指標(biāo)設(shè)計和核算方法兩個維度構(gòu)建綠色GDP2.0核算體系。運用"資源價值損失法2.0",對四川省2009—2015年間的綠色GDP2.0核算進行實證研究。研究結(jié)果表明:核算結(jié)果與綠色GDP2.0的實際狀況相匹配,說明本文構(gòu)建的綠色GDP2.0核算體系具有一定的科學(xué)性和可信度。
In the process of restarting green GDP 2.0 accounting, there still exist some problems such as disunity of the accounting methods, unscientific accounting index, conversion disorder of the applied technology, lack of institutional arrangement and so forth. This paper constructs the green GDP 2.0 accounting system just in order to solve these difficulties during the implementation. Under the guidance of SEEA international standards, the paper establishes the green GDP 2.0 accounting system along two dimensions of index design and calculation method. The paper also utilizes the"resource value loss method 2.0"to empirically study the green GDP 2.0 accounting of Sichuan Province from 2009 to 2015. The research results show that the accounting results match actual situation of green GDP 2.0, and that the green GDP 2.0 accounting system constructed in the paper has scientificity and credibility to some extent.