Economic accounting of resources environment and revise to GDP毕业论文英文版.doc
Economic accounting of resources environment and revise to GDPNO.:070008074Name: Class: Grade 07 (02)Subject: Business EnglishDirector: QUANZHOU INFORMATION COLLEGEApril 2, 2010CatalogueAbstract3Introduction4Body.41. Accounting area of resources environment .52. Material index of resources environment accounting.53. Value index of resources environment accounting.64. Value accounting of resources environment.75. Resources environmental factors on the revised GDP.7Conclusion.8Reference9Economic accounting of resources environment and revise to GDP【Abstract】Current GDP is criticized because of not reflect the negative impact that brought from depletion and deterioration of resources environment to national economy sustainable development. Revised basic idea is: To national accounts as a starting point, use the effect of economic process to use the environment resources as the input of economic output and be accounted, finally find GDP that after adjusting for economic resources environment, the green GDP.【Key Words】GDP, the green GDP, value index of resources environment accounting, revise GDP has been advocated by Keynes generation master of economics, it thought useful basis for reflect the supply, demand, unemployment and other issues in the economic order, is the most important indicator that measure if the country is progressive and the degree of progress. However, since 70s, with the sharply increasing of population, consumption of natural resources and increasing environmental damage, there is growing recognition that traditional GDP index system cant Accurately reflect a country's economic, social and cultural progress and sustainable development level of ability, because it does not account for the negative economic impact of sustainable development by deforestation, environmental pollution, soil erosion, resource depletion and destruction of the ozone layer. Not reflect the potential cost, potential benefits and eco-social, Unable to handle the demographic, economic, social, environment and resource coordination problem, on the contrary, unlimited consumption on the environment become a powerful booster and source of power of GDP. This is contrary to the sustainable development theory. So active in the resource environment and economic accounting, serious depletion of resources and protection of the environment's impact on GDP, Improve this important indicator of the GDP of great significance.This study is only upholding the premise of sustainable development, with GDP but was directly related to the current GDP ignores the value of those resources and environment accounting and with the intrinsic link between GDP. In order to facilitate the collection of information and relatively accurately calculated, we will account for the content of natural and environmental resources are divided into nine categories, namely mining and energy resources, land resources, water resources, forest resources, marine resources, grassland resources, wildlife resources, renewable resources and environmental resources, accounting again on this basis the cost of depletion of resources and the environment, resources, environment, loss cost, resources and environment restoration costs and the cost of renewable resources and environmental protection costs, resources and environment of the replacement cost and opportunity cost, and improve the income, resources and environment (green income), which constitute the six indicators should directly adjust the value of GDP accounting system.i. Material index of resources environment accounting1). Mineral energy resources. Main indicators: the amount of mineral energy resources, savings, extraction volume and the volume of waste generated.2)Land resources. Main indicators: the number of depletion of arable land, land mass index, desertification and soil erosion index.3)Water. Main indicators: available surface and underground fresh water reserves in the depletion of the number of declining water quality of freshwater resources, pollution and the degree of flooding.4). Forest resources. Key indicators are: forest area, forest harvest and harvest density, forest disaster area.5). Marine resources. Main indicators: coastal water quality, water pollution and the decline in the number of coastal biological resources.6). Grassland resources. Key indicators are: grassland, grassland depletion volume, lawn mass index, grassland degradation (particularly desertification and alkalization) the number of affected grass area.ii. The value index of resources environment accountingLoss of material resources and the environment (or improvement) can be carried out only through the summary reflects the accounting value, and enter the GDP system, and then make the appropriate amendment to the GDP. Resources and environmental accounting of the value index system includes the following six areas:(1) Depletion of resources and environmental costs. Is the result of production and consumption of life and nature's own erosion, resulting in the total material resources and environmental depletion, depletion of the value of these amounts to reflect the cost depletion. Of the depletion cost accounting, the first nine substances should be the targets and indicators relevant statistics of detail (such as mineral energy resources can refer to the statistical classification standard developed by the Ministry of Geology and Mineral, etc.), then according to statistics of the results account for the stock of resources and the environment, usage and volume depletion, and the corresponding Value.(2) The loss of resources and environment costs. That is, the cost of environmental degradation of resources (Degradation Cost), is the result of irrational consumption on the environment or the lack of effective protection measures and human resources and the environment because of the pollution and damage to the deterioration of environmental quality of resources (down), while their sustainable development and caused direct economic losses and potential losses. The loss of the resources and the environment cost accounting, can be the first indicators of the above statistics of nine categories, then the relevant functional departments of the Government to develop the resources and environmental quality standards were analyzed and compared, identifying those resources and the environment does not meet appropriate quality standards, exceeding or not What is the difference between compliance, quality of degradation on the environment related degree and extent of damage. (3) The cost of resources and the environment restoration and regeneration costs. Recovery cost is the people in the development and utilization of resources and environment at the same time a pollution, destruction or loss of another one or more resources and environment, which is used to restore the pollution and damage to or loss of resources, the cost of true colors; regeneration cost is refers to the resources and the environment restored to its original size and level of compensation should be measured and the value of the cost.(4) Resources and environmental protection costs. Is to ensure resources and the environment from man-made destruction, the forces of nature on the environment to minimize the damage, erosion, preserve resources and environmental quality has reached a certain level above the protective measures taken in response to that cost. (5) Resources and environmental costs and opportunity costs of alternative. Replacement cost refers to the development and utilization of non-renewable resources, people to substitute other resources required to pay additional costs associated, including research, development, construction costs of alternative resources. Opportunity cost is the result of certain resources, restricted or prohibited sexual exploitation, and environmental protection of resources on some related industries, industries and enterprises compression, adjust, shut down, resulting in idle resources, and opportunities for direct losses arising loss. iii. Value accounting of resources environmentHow to measure the value of resources and the environment, is this an important issue to be resolved. In the Western economic theory, the value of goods by fluctuations in supply and demand decisions, utility and scarcity value of the goods is necessary and sufficient conditions for the formation. Resources and the environment as a special, and efficient use of, scarce resources, their economic value increasingly, the market value of a general sense, while the performance of "outside" of the non-market value; Secondly, resources and environment is Renlei the Gongtongcaifu, It belongs to the contemporary people of different regions, but also of the future of humanity. Therefore, the value of resources and the environment should be based on a space (eg. geographical) equity and time (ie intergenerational) equity basis. Meanwhile, the special value of resources and the environment also showed: Its value does not depend entirely on the economic exploitation and human use, its existence is a clear economic and non-economic functions. It is the versatility of resources and environment determine the value of its more. The value of resources and the environment not only on the satisfaction of human needs and interests, but also all living things on Earth to satisfy the needs and interests of the whole system and the Earth's biosphere perfect sound to meet the needs and interests. So its value is inherent, not entirely dependent on people to judge and evaluate. "Nature constantly in the production of the things must exist prior, and the existence of the creator is the first. According to the modern resources and environmental economics, there are three parts of the value of resources and environment: the actual use value, option value and existence value. (1) Real value, including direct use values and indirect use value. Direct use value refers to the resources and the environment can be directly used in the production process and consumption process of economic value. Some of them can be directly in the market, such as the value of mineral resources, timber value, water resource value; some even can not be directly applied to market prices, but they can be used directly to estimate the market value. Indirect use value refers to the resources and the environment is not directly used in the production and consumption of economic value, they do not directly market price, its value can only be indirectly demonstrated. This indirect use value can be "have not" used to indirectly measure, which envisions the absence of such resources, the environment, to achieve the same effect by other methods needed to estimate the value of inputs. (2) Option value refers to the people to preserve or protect a resource environment for future use made of pre-paid. Option value is still a value, but whether it is a measure of future direct or indirect use value, to ensure that the case of an uncertain future supply of resources and the environment. (3) value is the people's resources and environment in the presence of a willing to pay the amount of resources and the environment to natural methods, is performed out of Jia Zhi exist, it is a kind of ecological value. Value can be accepted by the investigation will or will pay to measure. Natural landscape areas such as the U.S. Grand Canyon, the survey calculated to protect the benefits of this landscape, according to willingness to pay the amount of 78 billion U.S. dollars.iv. Resources environmental factors on the revised GDPResources and environmental factors on GDP revised basic idea is: the national accounts as a starting point, the economic process on the environment's role as the economic output of the input be accounted for, obtained by a country's current resources and the environment after adjusted GDP, that is Green GDP. The adjustment of the basic principles are: 1. As the current mineral energy resources, water resources, forest resources, the market price does not include resources, equity prices, the time adjustment factor adjustment coefficient and the environment, resources, price is significantly lower, thereby reducing the cost of the enterprise's resource consumption, inflated the company profits, this part of the inflated profits deducted from GDP. 2. Depletion of resources and the environment means that the original accumulation of social wealth, the net reduction in the increased value is virtual and must be deducted from GDP. The formula is as follows: current resources and environment resources depletion volume = beginning of environmental assets + current increase in resources and environmental assets - current consumption of resources and environmental assets. According to current environment, depletion of different resources, the amount multiplied by the corresponding price or value of resources and the environment, namely the kinds of resources, the economic value of environmental depletion, the total amount deducted from current GDP. 3. The loss of environmental resources, the cost of resources and environmental quality from deterioration or decline caused, it leads directly to reduction in the accumulation of social wealth, should be deducted from GDP. The formula is: Current cost of a loss of resources and the environment of the kinds of resources = current environmental degradation or decreased quality and quantity of resources and environment × corresponding market price or the price or estimated price of ecological Due to natural disasters, economic losses, should be a specific analysis. For example, the 1998 Yangtze River, Songhua River and Nen River Valley Flood outbreak, the direct economic losses of 255 billion yuan (China Daily, 1999), because of this flood is a hundred years, the direct losses due to natural disasters, so that The amendment to the GDP loss amortization approach can be taken, that a certain number of years, the average share in losses each year GDP, and deducted from that year's GDP. But on the other the normal loss of natural disasters such as typhoon damage, the loss of red tide, geological disaster losses in the year should be a direct deduction of GDP. 4. Resources and the environment restoration costs, recycling costs and protection costs, as these costs occur, and did not lead to the improvement of resources and environmental quality or quantity increase, and only to make resources and environment to maintain or restore to the original level, so that it does not create new social wealth. The current GDP accountin