基于环境污染损失的重庆市绿色GDP核算体系研究
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摘要
传统的GDP的主要功能是衡量一个国家或地区经济实力的大小和贫富程度,分析一个国家的经济发展规模和增长潜力,同时分析经济政策、调整产业结构,并且用作获得国际地位,分享国际权利的基本手段。但是由于忽略了对自然资耗减及环境污染对社会的影响,GDP不能完全反映一个国家的真实产出。随着环境保护的发展和可持续理念的兴起,迫切地需要进行资源环境核算,以综合地反映经济发展中的资源环境投入,绿色GDP在这样的背景下逐步发展起来。它代表了国民经济增长的净正效应,并且符合全球经济发展战略思想的转变。
本文首先对开展绿色GDP的核算的理论基础和必要性进行总结和分析,同时对绿色国民经济核算体系的各类大框架作对比评述,比选出适合我国国情和重庆特点的环境经济综合核算体系。此外,论文对绿色GDP核算体系构建的理论框架进行原理上的探讨,并运用相关基础和理论,着眼于区域和产业的环境污染的价值反馈,对联合国环境经济综合核算(SEEA)的绿色GDP核算模型和方法进行筛选和应用。
本文以环境污染治理成本法为基本核算原理,从水污染损失、大气污染损失及固体废物污染损失三个方面进行了实物量和价值量核算的方法研究,并根据实际情况确定实际治理成本和虚拟治理成本的计算方法和参数,之后,在环境价值量核算汇总的基础上,利用所建立的绿色GDP核算模型,将传统国内生产总值GDP进行调整,得到经过虚拟治理成本调整的绿色GDP及相应的绿色GDP指数。
利用改造后的模型对重庆市2004年的绿色GDP进行实例核算,分析核算结果得出:2004年,全市合计GDP为2692.81亿元,虚拟治理成本为65.25亿元,经虚拟治理成本调整的绿色GDP为2627.56亿元,GDP指数为97.58%,也即是说当年的经济增长中有2.42%是以牺牲自身环境资源和污染地区环境而取得的。全市废水、废气和固废的虚拟治理成本均高于实际治理成本,其中废水的虚拟治理成本最高,治理的投入缺口最大,为39.85亿元,是其实际治理成本的10.5倍;废气虚拟治理成本为9.77亿元,是实际治理成本的2倍;固体废物的虚拟治理成本为1.56亿元,是实际治理成本的1.5倍。在41个工业行业中,治理成本最高的是化学原料及化学制品制造业,其实际和虚拟治理成本都列各行业之首,其次为电力、蒸汽、热水的生产和供应业、非金属矿物制造业、食品制造业和农副食品加工业。从地区分布来看,渝东北和渝东南地区的形势不容乐观,其虚拟治理成本分别占其总治理成本的80.02%和86.18%。一小时经济圈的实际治理成本为14.8亿元,占全市总实际治理成本的83.08%,但其虚拟治理成本仍高达51.91亿元,是实际治理成本的3.5倍,说明该地区在高速发展的同时必须加大环境治理投入。
本文针对环境污染的影响建立了基于环境污染的绿色GDP核算的指标体系以及计算模型,对环境污染的定量化分析和完善环境综合核算体系具有积极的意义,并且对今后的推广和深入研究作了良好的铺垫。
The main functions of GDP are to measure the economic strength and differences in poor and rich, also analyses the economic developing scope and potential promoting strength. At the same time, traditional GDP is used to analyses the economic policies and adjust industries structures, from which acquired the international position and shared the basic rights in the whole world. However, GDP has been criticized for its failure to appropriately address the depletion and degradation of natural capital and also ignore the environment pollution to the society. So, GDP does not reflect the real national product comprehensively. With the developing of environment protection and sustainable development theory, the natural capital accounting is in urgent need. In order to reflect the real input of resource in the local economic developing, Green GDP theory develops gradually in these years. It represents the positive effects of national economy and accord with the transformation of global economy developing strategy.
Firstly, the basic theories and necessities of Green GDP accounting were summarized and anglicized in the paper. At one time, the integrated environmental and economic accounting system was comparing and selecting by considering about the situation of our country and local environmental and economic characters. Moreover, we discussed the theoretical framework of Green GDP accounting system, and made full use of relative basis and theory to select and apply the appropriate models and methods in System of Integrated Environmental and Economical Accounting.
In this paper, the water pollution cost, air pollution cost and solid waste cost in physical volume and value were accounted by introducing the method of pollution treatment cost, and the accounting methods and parameters of actual disposal cost and virtual disposal cost were chosen by the practical situation. Then, based on the value accounting of various pollution medics, the total value loss induced by environment pollution was accounted and the environment cost which existed in the economy growth was worked out. The GDP was adjusted to green GDP using the productive method, and the green GDP and green GDP index adjusted by virtual disposal cost was educed.
The accounting results of Chongqing Municipality green GDP in 2004 was in the following. Total GDP in 2004 was 269.281 billion Yuan, and virtual disposal cost was 6.525 billion Yuan, so that green GDP adjusted by virtual disposal cost was 262.756 billion Yuan while green GDP index was 97.58%. It indicated that 2.42% economic growth was acquired by sacrificing the natural resources and polluting the local environment. Virtual disposal costs of waste water, waste gas and solid waste were all higher than actual disposal costs, and virtual disposal cost of waste water was the highest one, 3.985 billion Yuan, which was 10.5 times higher than actual one. The virtual disposal cost of waste gas was 0.977 billion Yuan, 2 times higher than actual disposal cost. And virtual disposal cost of solid waste was 0.156 billion Yuan, 1.5 times than actual one. In the 41 industries, chemical raw material and chemical products manufacturing had the highest disposal cost, in the next place electric power/steam/hydrothermal producing and supplying industry, nonmetal mineral manufacturing, food manufacturing and agricultural supplementary food process industry. From regional distribution, the northeast and southeast Chongqing was in a down position as their virtual disposal costs were 80.02% and 86.18% of total disposal cost. The actual disposal cost of one-hour economic circle was 1.48 billion Yuan, which was 83.08% of total disposal cost in the municipality. But its virtual disposal cost was in a high level as 5.191 billion Yuan, 3.5 times more than actual disposal cost. It showed that the region should enhance the input of environmental protection when it’s high race developing.
The study established the green GDP accounting index system and its calculation models based on the pollution, and the fix quantify analysis of pollution and research on the integrated environmental and economic accounting have positively significances both to the extension and further study in the future.
本文首先对开展绿色GDP的核算的理论基础和必要性进行总结和分析,同时对绿色国民经济核算体系的各类大框架作对比评述,比选出适合我国国情和重庆特点的环境经济综合核算体系。此外,论文对绿色GDP核算体系构建的理论框架进行原理上的探讨,并运用相关基础和理论,着眼于区域和产业的环境污染的价值反馈,对联合国环境经济综合核算(SEEA)的绿色GDP核算模型和方法进行筛选和应用。
本文以环境污染治理成本法为基本核算原理,从水污染损失、大气污染损失及固体废物污染损失三个方面进行了实物量和价值量核算的方法研究,并根据实际情况确定实际治理成本和虚拟治理成本的计算方法和参数,之后,在环境价值量核算汇总的基础上,利用所建立的绿色GDP核算模型,将传统国内生产总值GDP进行调整,得到经过虚拟治理成本调整的绿色GDP及相应的绿色GDP指数。
利用改造后的模型对重庆市2004年的绿色GDP进行实例核算,分析核算结果得出:2004年,全市合计GDP为2692.81亿元,虚拟治理成本为65.25亿元,经虚拟治理成本调整的绿色GDP为2627.56亿元,GDP指数为97.58%,也即是说当年的经济增长中有2.42%是以牺牲自身环境资源和污染地区环境而取得的。全市废水、废气和固废的虚拟治理成本均高于实际治理成本,其中废水的虚拟治理成本最高,治理的投入缺口最大,为39.85亿元,是其实际治理成本的10.5倍;废气虚拟治理成本为9.77亿元,是实际治理成本的2倍;固体废物的虚拟治理成本为1.56亿元,是实际治理成本的1.5倍。在41个工业行业中,治理成本最高的是化学原料及化学制品制造业,其实际和虚拟治理成本都列各行业之首,其次为电力、蒸汽、热水的生产和供应业、非金属矿物制造业、食品制造业和农副食品加工业。从地区分布来看,渝东北和渝东南地区的形势不容乐观,其虚拟治理成本分别占其总治理成本的80.02%和86.18%。一小时经济圈的实际治理成本为14.8亿元,占全市总实际治理成本的83.08%,但其虚拟治理成本仍高达51.91亿元,是实际治理成本的3.5倍,说明该地区在高速发展的同时必须加大环境治理投入。
本文针对环境污染的影响建立了基于环境污染的绿色GDP核算的指标体系以及计算模型,对环境污染的定量化分析和完善环境综合核算体系具有积极的意义,并且对今后的推广和深入研究作了良好的铺垫。
The main functions of GDP are to measure the economic strength and differences in poor and rich, also analyses the economic developing scope and potential promoting strength. At the same time, traditional GDP is used to analyses the economic policies and adjust industries structures, from which acquired the international position and shared the basic rights in the whole world. However, GDP has been criticized for its failure to appropriately address the depletion and degradation of natural capital and also ignore the environment pollution to the society. So, GDP does not reflect the real national product comprehensively. With the developing of environment protection and sustainable development theory, the natural capital accounting is in urgent need. In order to reflect the real input of resource in the local economic developing, Green GDP theory develops gradually in these years. It represents the positive effects of national economy and accord with the transformation of global economy developing strategy.
Firstly, the basic theories and necessities of Green GDP accounting were summarized and anglicized in the paper. At one time, the integrated environmental and economic accounting system was comparing and selecting by considering about the situation of our country and local environmental and economic characters. Moreover, we discussed the theoretical framework of Green GDP accounting system, and made full use of relative basis and theory to select and apply the appropriate models and methods in System of Integrated Environmental and Economical Accounting.
In this paper, the water pollution cost, air pollution cost and solid waste cost in physical volume and value were accounted by introducing the method of pollution treatment cost, and the accounting methods and parameters of actual disposal cost and virtual disposal cost were chosen by the practical situation. Then, based on the value accounting of various pollution medics, the total value loss induced by environment pollution was accounted and the environment cost which existed in the economy growth was worked out. The GDP was adjusted to green GDP using the productive method, and the green GDP and green GDP index adjusted by virtual disposal cost was educed.
The accounting results of Chongqing Municipality green GDP in 2004 was in the following. Total GDP in 2004 was 269.281 billion Yuan, and virtual disposal cost was 6.525 billion Yuan, so that green GDP adjusted by virtual disposal cost was 262.756 billion Yuan while green GDP index was 97.58%. It indicated that 2.42% economic growth was acquired by sacrificing the natural resources and polluting the local environment. Virtual disposal costs of waste water, waste gas and solid waste were all higher than actual disposal costs, and virtual disposal cost of waste water was the highest one, 3.985 billion Yuan, which was 10.5 times higher than actual one. The virtual disposal cost of waste gas was 0.977 billion Yuan, 2 times higher than actual disposal cost. And virtual disposal cost of solid waste was 0.156 billion Yuan, 1.5 times than actual one. In the 41 industries, chemical raw material and chemical products manufacturing had the highest disposal cost, in the next place electric power/steam/hydrothermal producing and supplying industry, nonmetal mineral manufacturing, food manufacturing and agricultural supplementary food process industry. From regional distribution, the northeast and southeast Chongqing was in a down position as their virtual disposal costs were 80.02% and 86.18% of total disposal cost. The actual disposal cost of one-hour economic circle was 1.48 billion Yuan, which was 83.08% of total disposal cost in the municipality. But its virtual disposal cost was in a high level as 5.191 billion Yuan, 3.5 times more than actual disposal cost. It showed that the region should enhance the input of environmental protection when it’s high race developing.
The study established the green GDP accounting index system and its calculation models based on the pollution, and the fix quantify analysis of pollution and research on the integrated environmental and economic accounting have positively significances both to the extension and further study in the future.
引文
[1]王舒曼,曲福田.江苏省自然资源核算及对GDP的修正——以水、大气资源为例[J].中国人口资源与环境. 2001.11(3).
[2]王金南,於方,曹东.中国绿色国民经济核算研究报告[J].中国人口资源与环境. 2006.16(6).
[3]中国科学院可持续发展研究组, 2002中国可持续发展战略报告[R],北京:科学出版社. 2002.
[4] James Tobin. Notes on the economic theory of expulsion and expropriation[J]. Journal of Development Economics. 1974,1(1): 7-18.
[5] Garry Griffith, Ralph Lattimore, John Robertsonf. Domestic dairy policies and international market adjustment in a simplified model of world dairy products trade[J]. Journal of Policy Modeling. 1993,15(2):141-156.
[6] Herman E.Daly. Toward some operational principles of sustainable development[J]. Ecological Economics. 1990.2(1):1-6.
[7] E.A.Abdelgalil,S.I.Cohen. Economic development and resource degradation: Conflicts and policies[J]. Socio-Economic Planning Sciences. 2005.10.
[8] John Talberth, Alok K. Bohara. Economic openness and green GDP[J]. Ecological Economics. 2006.743– 758.
[9]姜文来,杨瑞珍,资源资产论[M].北京:科学出版社. 2004. 61～72.
[10]张坤民,温宗周,杜斌等.生态城市评估与指标体系[M].北京:化学工业出版社. 2003. 152.
[11]李国平,吴迪.使用者成本法及其在煤炭资源价值折耗测算中的应用[J].资源科学. 2004 (5). 123～129.
[12]王育宝.非再生资源开发利用中自身价值折耗测算方法研究[J].统计研究.第24卷第1期.
[13] Lei Ming. Study on Integrated A ccounting for Natural Resources and Economy [J]. Journal of System s Science & System s Engineering. 1997.6 (3) :257-262.
[14] Lei Ming, Linkage Analysis of Energy Natural Resources Economy Environmental [J]. Journal of System s Science & System s Engineering. 1998.7 (3): 368-378.
[15]世界银行. 2003世界发展报告[R].北京:中国财政经济出版社. 2003.
[16]渠涛,杨永春.城市环境污染的经济损失及其评估――以山城重庆为例[J].兰州大学学报(自然科学版). 2005.6.
[17]王德发,阮大成,王海霞.工业部门绿色GDP核算研究-2000年上海市能源-环境-经济投入产出分析[J].财经研究. 2005.2.
[18]国家环境保护总局办公厅.中国十省市启动绿色GDP试点工作[N]. 2005..
[19]夏翃.我国绿色GDP核算研究与发展历程[J].特区经济. 2006.
[20]李杰,康银劳,路遥.以成都市为例的绿色GDP核算实证研究[J].社会科学. 2007(7): 13-16.
[21]李林梅,于斌.关于绿色GDP核算的基本思路[J].集团经济研究2006.10.
[22]朱奇贵,可持续发展评估[J].上海:上海财经大学出版社, 1999.8~10.
[23]李金昌,姜文来,靳乐山等.生态价值论[M].重庆:重庆大学出版社. 1999.
[24]许海萍,朱荫湄,沈满洪,陈晓燕,管丹蓉.国外绿色国民经济核算编制体系之比较[J].工作视点. 2006.
[25]国家发改委宏观经济研究院课题组.绿色GDP的内涵和统计方法[J].宏观经济研究.2005(1).
[26] Harwick.J.M. National Accounting and Economic Depreciation [J]. Journal of Public Economics. 1990(43):291-304.
[27] Dasgupta, P., B, Kristorm and K.G. Maler.Current Issues in Resource Accounting [M]. Manchester University Press. Manchester and New York. 1995.
[28] Serafy,S. Environmental Accounting for Sustainable Development[M]. Washington DC, World Bank. 1989.
[29]雷鸣.中国环境经济综合核算矩阵及绿色GDP估计[J].系统工程理论与实践. 2000(11).
[30]曾又其,王京芳,常镇宇.绿色GDP中环境资源损耗核算方法的比较研究[J].科学学与科学技术管理, 2004.
[31]陈东景.环境经济综合核算的理论与事件[M].黄河水利出版社. 2005.
[32]丁言强,王艳.国民核算手册——环境经济综合核算2003[M].中国经济出版社. 2005..
[2]王金南,於方,曹东.中国绿色国民经济核算研究报告[J].中国人口资源与环境. 2006.16(6).
[3]中国科学院可持续发展研究组, 2002中国可持续发展战略报告[R],北京:科学出版社. 2002.
[4] James Tobin. Notes on the economic theory of expulsion and expropriation[J]. Journal of Development Economics. 1974,1(1): 7-18.
[5] Garry Griffith, Ralph Lattimore, John Robertsonf. Domestic dairy policies and international market adjustment in a simplified model of world dairy products trade[J]. Journal of Policy Modeling. 1993,15(2):141-156.
[6] Herman E.Daly. Toward some operational principles of sustainable development[J]. Ecological Economics. 1990.2(1):1-6.
[7] E.A.Abdelgalil,S.I.Cohen. Economic development and resource degradation: Conflicts and policies[J]. Socio-Economic Planning Sciences. 2005.10.
[8] John Talberth, Alok K. Bohara. Economic openness and green GDP[J]. Ecological Economics. 2006.743– 758.
[9]姜文来,杨瑞珍,资源资产论[M].北京:科学出版社. 2004. 61～72.
[10]张坤民,温宗周,杜斌等.生态城市评估与指标体系[M].北京:化学工业出版社. 2003. 152.
[11]李国平,吴迪.使用者成本法及其在煤炭资源价值折耗测算中的应用[J].资源科学. 2004 (5). 123～129.
[12]王育宝.非再生资源开发利用中自身价值折耗测算方法研究[J].统计研究.第24卷第1期.
[13] Lei Ming. Study on Integrated A ccounting for Natural Resources and Economy [J]. Journal of System s Science & System s Engineering. 1997.6 (3) :257-262.
[14] Lei Ming, Linkage Analysis of Energy Natural Resources Economy Environmental [J]. Journal of System s Science & System s Engineering. 1998.7 (3): 368-378.
[15]世界银行. 2003世界发展报告[R].北京:中国财政经济出版社. 2003.
[16]渠涛,杨永春.城市环境污染的经济损失及其评估――以山城重庆为例[J].兰州大学学报(自然科学版). 2005.6.
[17]王德发,阮大成,王海霞.工业部门绿色GDP核算研究-2000年上海市能源-环境-经济投入产出分析[J].财经研究. 2005.2.
[18]国家环境保护总局办公厅.中国十省市启动绿色GDP试点工作[N]. 2005..
[19]夏翃.我国绿色GDP核算研究与发展历程[J].特区经济. 2006.
[20]李杰,康银劳,路遥.以成都市为例的绿色GDP核算实证研究[J].社会科学. 2007(7): 13-16.
[21]李林梅,于斌.关于绿色GDP核算的基本思路[J].集团经济研究2006.10.
[22]朱奇贵,可持续发展评估[J].上海:上海财经大学出版社, 1999.8~10.
[23]李金昌,姜文来,靳乐山等.生态价值论[M].重庆:重庆大学出版社. 1999.
[24]许海萍,朱荫湄,沈满洪,陈晓燕,管丹蓉.国外绿色国民经济核算编制体系之比较[J].工作视点. 2006.
[25]国家发改委宏观经济研究院课题组.绿色GDP的内涵和统计方法[J].宏观经济研究.2005(1).
[26] Harwick.J.M. National Accounting and Economic Depreciation [J]. Journal of Public Economics. 1990(43):291-304.
[27] Dasgupta, P., B, Kristorm and K.G. Maler.Current Issues in Resource Accounting [M]. Manchester University Press. Manchester and New York. 1995.
[28] Serafy,S. Environmental Accounting for Sustainable Development[M]. Washington DC, World Bank. 1989.
[29]雷鸣.中国环境经济综合核算矩阵及绿色GDP估计[J].系统工程理论与实践. 2000(11).
[30]曾又其,王京芳,常镇宇.绿色GDP中环境资源损耗核算方法的比较研究[J].科学学与科学技术管理, 2004.
[31]陈东景.环境经济综合核算的理论与事件[M].黄河水利出版社. 2005.
[32]丁言强,王艳.国民核算手册——环境经济综合核算2003[M].中国经济出版社. 2005..
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