重庆市绿色GDP核算方法探索与实践Methodological.ppt

重庆市绿色GDP核算方法探索与实践Methodological Exploration on geGDP Accounting and Practice in Chongqing,秦瑶 陆昕 Qin yao Lu xin重庆市统计局Chongqing Statistical Bureau2004年6月24日Jun.24,2004,前言Preface,一、重庆开展绿色GDP核算的理论依据Theoretical foundation of geGDP accounting in Chongqing 二、重庆市开展绿色GDP核算的背景Background of geGDP accounting in Chongqing三、重庆市绿色GDP核算方法的探索与实践Methodological exploration on geGDP accounting and practice in Chongqing,四、结论Conclusions五、对绿色GDP核算的思考Comments on geGDP accounting,前言Preface,我国在经济高速发展的背后，付出了高昂的资源代价和环境代价。Heavy resources and environmental cost has been paid behind high-speed development of the economy in China.我国社会经济的可持续发展面临挑战。The sustainable social and economic development of China faces challenge.现行的GDP核算没有反映环境对经济的贡献及经济发展给自然资源和环境带来的负面影响。Current GDP accounting has not reflected the economic contribution from environment and the negative effect that economic development brings to natural resources and environment.,绿色GDP核算可以弥补GDP核算在反映资源环境与经济相互关系方面的缺陷。geGDP accounting can remedy GDP accounting in reflecting resources environment and economy interaction.绿色GDP能为可持续发展提供科学的决策依据。geGDP can offer scientific decision-making warranty for sustainable development,一、重庆开展绿色GDP核算的理论依据Theoretical foundation of geGDP accounting in Chongqing 可持续发展理论Theory of sustainable development 综合环境经济核算理论（SEEA）System of integrated environmental and economic accounting(SEEA),二、重庆市开展绿色GDP核算的背景Background of geGDP accounting in Chongqing 重庆市统计局决定开展绿色GDP核算的课题研究，得到了国家统计局核算司的大力支持。Energetic support from the department of national accounts of National Bureau of Statistics(NBS)has been got for developing geGDP accounting in Chongqing Statistical Bureau.2001年，重庆被确定为资源环境核算唯一的试点城市，课题被列为国家统计局方法制度改革三年滚动计划里唯一的地方项目。In 2001,Chongqing was chosen as the only pilot city of the resources and environmental accounting,meanwhile the subject was the only regional project listed in the three-year rolling reform plan of methodological system of NBS.,绿色GDP核算包括：水资源、土地资源、森林资源、矿产资源、海洋资源以及环境等内容。geGDP accounting includes:Water resources,land resources,forest resources,mineral resources,marine resources and environment etc.重庆选择了水资源和工业环境作为绿色GDP核算的研究方向。Chongqing has chosen water resources and industrial environment as the research direction of geGDP accounting.重庆是长江上游的经济中心，三峡库区有78.9%的区县在重庆境内。因此，水资源与经济的综合核算对重庆有特别重要的意义。Chongqing is an economic center of the upper reaches of the Changjiang River,and includes 78.9%counties of the Three Gorges reservoir area.Therefore,integrated water resources accounting with economic accounting is of special importance for Chongqing.,重庆市作为老工业基地，工业是国民经济发展中的支柱产业，工业污染的问题较为突出。重庆作为2000年中挪环境项目的试点城市，研究的内容也是工业污染。因此，环境与经济的综合核算成为课题组的首选。Chongqing suffers greatly from industrial pollution because it is an old industrial base,where industries play pillar role in the regional economy.Consequently,the focus of the 2000 Sino-Norway environmental project,piloted in Chongqing,is industrial pollution evaluation.Therefore,it also becomes the choice with top priority of the environmental task group this time.,本文介绍的是考虑了工业污染因素的绿色GDP核算方法的研究成果，是对绿色GDP核算的一种尝试。This paper introduces the outcome of the project of geGDP adjusted by industrial pollution,and it is on a trial basis.,三、重庆市绿色GDP核算方法的探索与实践Methodological exploration on geGDP accounting and practice in Chongqing（一）核算目的（I）Purpose of geGDP accounting核算经工业环境调整的重庆市绿色GDP，为建立“中国综合经济与资源环境核算”制度及地区绿色国民核算制度提供初步的、可实际操作的核算框架及核算方法。The accounting of geGDP in Chongqing,adjusted by the industrial environment,provides preliminary references on the practical framework and accounting methods for establishing China integrated environmental and economic accounting system“and regional geGDP accounting system.,反映重庆市工业生产对环境带来的影响，工业发展中付出的环境成本及其在重庆市三大经济圈和工业行业之间的分布情况。It reflects the influence from the industrial production to the environment in Chongqing,the environmental cost paid during this process and its distribution across the Three Economic Zones as well as industries in Chongqing.,（二）核算的基本思路(II)Basic methods 绿色GDP核算方法主要有两种：其一是按环境损失计算；其二是按治理成本计算。本课题采用的是第二种方法：在现行GDP中扣除工业污染治理成本的绿色GDP。即：绿色GDP工业污染当年的GDP当年治理工业污染付出的成本。Two types of methods are mainly used in geGDP accounting:one is to evaluate based on environmental loss,the other is to evaluate based on the treatment cost.This project follows the latter:to obtain geGDP by deducting the treatment cost of the industrial pollution from the traditional GDP.Namely:geGDP Industrial pollution adjusted=GDP of the reporting year treatment cost of industrial pollution of the reporting year.,本课题的基本思路是：以工业污染的实物量核算为基础，通过对工业“三废”治理成本的确定，核算出工业污染引起的环境降级成本，再对GDP进行调整。见下图：The basic idea of this project is:Evaluating the treatment cost of the so called industrial“three-waste”based on the physical statistics of industrial pollutant first.Then estimating the environmental degradation caused by industrial pollution.Finally adjusting GDP.See the chart below:,核算基本思路框架图,=,+,产生量,处理量,实物量核算(废水、固体废弃物、废气),未处理量,价值量核算(废水、固体废弃物、废气),成本核算,=,+,产生量,处理量,未处理量,=,+,环境降级 总成本,环境降级实际成本,环境降级 虚拟成本,EDP2工业污染=EDP1工业污染环境降级虚拟成本=GDP环境降级总成本固定资产折旧,实物量价格=价值量,EDP1工业污染=GDP 环境降级实际成本固定资产折旧,Flow chart of geGDP accounting,=,+,Total waste produced,Waste treated,Statistics in physical terms(waste water,solid wastes,waste gas),Remnant,Statistics in monetary terms(waste water,solid wastes,waste gas),Cost evaluation,=,+,Total waste produced,Waste treated,Remnant,=,+,Total cost ofenvironmental degradation,Actual cost of environmental degradation,Imputed cost of environmental degradation,EDP2industrial pollution adjusted=EDP1industrial pollution adjustedimputed cost of environmental degradation=GDPtotal cost of environmental degradationdepreciation,quantityprice=value,EDP1industrial pollution adjusted=GDP Actual cost of environmental degradationdepreciation,（三）实践中的局限性(III)limitation in practice 1、问题的提出 1.Existing problems当年治理的工业污染只解决了当年的部分环境问题，没有解决过去积累的全部问题。The treatment of the industrial pollution of the reporting year has only solved part of the environmental problems in that year,it has not solved all problems accumulated in the past.,当年虚拟治理的工业污染只考虑了现行治理水平下的环境成本，而污染物实际扩散后的环境治理成本将远远大于计算的虚拟环境成本。所以，本课题计算的的虚拟环境成本可能低估现行工业活动对未来环境的潜在影响。The imputed treatment of the industrial pollution only considered the environmental cost under current treatment techniques rather than the treatment cost when the pollutant has been diffused,where the imputed cost would become much larger.Therefore,the imputed environmental cost obtained in this project might under evaluated the potential environmental impact to the future brought by the current industrial activities.,在考虑环境成本代价的同时，还应考虑保护环境产生的环境改善和生态效益，即绿色GDP核算有减法也应有加法。While the cost of the environment is being considered,the benefits of the improvement of environment and ecological system from environment protection activities should also be considered.That is,geGDP is supposed to be a result of both subtraction and addition.环境污染不仅指工业污染，也包括其它污染（指工业污染以外的所有环境污染）Environmental pollution not only includes industrial pollution,but also includes other pollution(all other types of environmental pollution except industrial pollution),2、核算资料的现状2.Current situation of data sources 绿色核算资料缺乏。Shortage of materials related to geGDP accounting尚未进行资产的重估价，对环境等级的估价更加困难。No reevaluation of assets has been conducted,which makes evaluation of the grade of the environment more difficult.工业污染以外的其它污染资料收集困难。Statistics on other types of pollution other than industrial pollution are difficult to collect.,3、初步的探索 3.Preliminary exploration 为了尽量利用现有资料，同时考虑到绿色GDP核算的可操作性，我们仅对扣除工业污染治理成本的绿色GDP核算方法，进行了初步的探索和实践。In order to make best use of the existing materials and to assure geGDP accounting operable,only the treatment cost of the industrial pollution has been considered and deducted from the traditional GDP.,（四）核算的基本方法(IV)Basic accounting methods 1、工业污染实物量核算 1.Statistics of industrial pollution in physical terms.工业污染实物量核算分别按行政区域（40个区县）和工业行业类型（19个行业）进行统计。Statistics on industrial pollution are conducted by administrative regions(40 counties)and by industries(19 industries)respectively.核算内容是：工业废水、工业固体废弃物、工业废气。The accounting content is:industrial waste water,solid industrial wastes,industrial waste gas.,（1）工业废水(1)Industrial waste water 工业废水包括三部分内容：废水产生总量、废水处理总量和废水未处理量。Statistics includes three parts:total volume of waste water produced,total volume of waste water treated and total volume of waste water untreated.产生总量=排放量+处理回用量 Total produced volume=Discharged volume+Recycled volume 未处理量=产生总量-处理总量Untreated Volume=Total produced volume Treated volume,（2）工业固体废弃物(2)Solid industrial wastes 工业固体废弃物包括五部分内容：产生量、当年综合利用量、贮存量、当年处置量、当年排放量。Statistics includes five parts that are produced volume,comprehensive utilized volume in that year,stored volume,treated volume in that year,discharged volume in that year.当年综合利用量=综合利用量-综合利用往年贮存量 Comprehensive utilized volume in that year=Comprehensive utilized volume comprehensive utilized volume stored in the past 当年处置量=处置量-处置往年贮存量 Treated volume in that year=Treated volume-treated volume stored in the past 当年排放量=产生量-当年综合利用量-贮存量-当年处置量 Discharged volume in that year=Produced volume-Comprehensive utilized volume in that year-Stored volume-Treated volume in that year,（3）工业废气(3)Industrial waste gas 工业废气按物质分为三种：二氧化硫、烟尘、粉尘。Industrial waste gas is hereby classified into three categories that are Sulfur dioxide,smoke and dusts.包括三部分内容：产生量、去除量和排放量。Statistics includes:Produced volume,treated volume and discharged volume.产生量=去除量+排放量 Produced volume=treated volume+discharged volume,2、重庆市环保支出核算 2.Accounting on Environmental Protection Expenditure(EPE)in Chongqing municipality（1）工业企业内部环保支出核算(1)Accounting on EPE within enterprises 利用2002年投入产出调查取得全市1415个单位的资源环境支出数据，再利用其中866家工业企业的调查数据计算出结构数，根据工业经济宏观总量数据，进行工业企业内部环保支出的测算。Obtaining environmental related expenditure of all 1415 units in Chongqing from the 2002 input-output survey;Acquiring the structure of environmental related expenditure based on the data of 866 industrial enterprises out of all 1415 survey units;Applying the appropriate ratios to relevant industrial totals to obtain the estimates of total EPE within enterprises.,环保用固定资产原值占固定资产原值的比重（2.18%）；Proportion of the initial value of fixed assets for environmental protection over the initial value of total fixed assets(2.18%);资源环境税费占主营业务税金及附加的比重（1.26%）；Proportion of the tax and fee for resources and environment over the tax and surtax for core business(1.26%);资源环境费占管理费用的比重（3.16%）；Proportion of the fee for resources and environment over the operating expenses(overhead)(3.16%);环保活动支出占主营业务成本及其它业务支出的比重（1.05%）；Proportion of the EPE over the cost for core business and other business(1.05%);,（2）工业环保性支出(劳动者报酬折旧中间投入)1.05%；(2)Industrial EPE=(compensation of employee+depreciation+intermediate input)1.05%;（3）环保用固定资产原值固定资产原值2.18(3)Initial value of fixed assets for environmental protection=initial value of fixed assets 2.18%（4）环保用固定资产折旧环保用固定资产原值折旧率(4)Depreciation of fixed assets for environmental protection=Initial value of fixed assets for environmental protection rate of depreciation（5）工业内部环保支出环保用固定资产折旧工业环保经常性支出(5)EPE within industrial enterprises=Depreciation of fixed assets for environmental protection+current expenditure of industrial enterprises for environmental protection,（6）政府环保支出虚拟折旧=政府环保支出折旧率Imputed depreciation of EPE for government sector=Government EPE Rate of depreciation(7)重庆市环保支出总额=政府环保支出当年虚拟折旧+工业内部环保支出额Total EPE in Chongqing=Imputed depreciation of EPE for government sector in that year+EPE within industrial enterprises,3、重庆市工业“三废”治理成本核算 3.Treatment cost for industrial“three waste”in Chongqing municipality 工业“三废”治理成本的核算，用环保总支出和实物量表中的处理量测算出单位处理成本。Obtaining unit treatment cost for“three waste”by dividing the total EPE by the total treated volume in the physical accounting table（1）通过直辖以来政府在“三废”治理上的投资，计算出三者的比例，来分劈直辖以来的环保支出总额，得到直辖以来分废水、固体废弃物、废气的环保总投资；(1)Obtaining the proportion between the expenditure on the waste water,the solid waste,and the waste gas by analyzing the government expenditure on“three waste”treatment in Chongqing since 1996 when it became a municipality directly under the central government.Applying the ratio to the total EPE of the same time series to obtain the total environmental expenditure on the waste water,the solid waste,and the waste gas respectively.,（2）将实物量核算表中6年的数据加总，得到直辖以来分废水、固体废弃物、废气的总处理量；(2)Obtaining the total treated volume of the waste water,the solid waste and the waste gas since 1996 by aggregating the treated volume of these three types of waste over 6 years respectively in the physical accounting tables;（3）用分“三废”的环保支出分别除以“三废”处理量，得到废水、固体废弃物、废气的单位处理成本。(3)Obtaining the unit treatment cost of the waste water,of the solid waste and of the waste gas by dividing each type of EPE by the corresponding treated volume,4、价值量核算 4.Value evaluation工业污染价值量核算分别按行政区域（40个区县）和工业行业类型（19个行业）进行统计。The accounting of industrial pollution value is estimated by administrative regions(40 counties)and by industries(19 industries)respectively.价值量=实物量单位治理成本Value=treated volume*unit treatment cost*工业废水产生总量的价值量=工业废水产生总量的实物量 1.63(工业废水处理成本)*Value of industrial waste water produced=volume of industrial waste water produced 1.63(unit treatment cost of the industrial waste water),5、绿色GDP工业污染核算5.geGDP adjusted by industrial pollution 环境降级总成本=废水产生总量+固体废弃物产生量+废气产生总量（价值量）Total cost of environmental degradation=Total volume of waste water produced+Volume of solid wastes produced+Total volume of waste gas produced(in monetary terms)环境降级实际成本=废水处理总量+固体废弃物当年综合利用量+固体废弃物当年处置量+废气去除量（价值量）Actual costs of environmental degradation=Total treated volume of waste water+Volume of comprehensive utilization of solid wastes in that year+Treated volume of solid wastes in that year+Treated volume of waste gas in that year(in monetary terms),环境降级虚拟成本=环境降级总成本-环境降级实际成本Imputed cost of environmental degradation=Total cost of environmental degradation Actual cost of environmental degradationEDP1工业污染=GDP-固定资产折旧-环境降级实际成本EDP1 Industrial pollution=GDP-Depreciation of fixed assets-Actual cost of environmental degradation EDP2工业污染=EDP1工业污染-环境降级虚拟成本=GDP-固定资产折旧-环境降级总成本EDP2 Industrial pollution=EDP1 industrial pollution-Imputed cost of environmental degradation=GDP-Depreciation of fixed assets Total cost of environment degradation,四、结论Conclusions（一）2002年重庆市EDP2工业污染为1655.74亿元，占GDP的比重为84.0，比1997年降低了1.9个百分点。（I）The EDP2 adjusted by industrial pollution of the year 2002 in Chongqing was 165574 million yuan and its percentage over GDP was 84,which dropped by 1.9 in 2002 compared with that in 1997.,（二）工业污染带来的环境降级总成本逐年增大，2002年比1997年增加了8.3亿元；但占GDP比重呈下降趋势，2002年比1997年下降了1.2个百分点。(II)The total cost of environment degradation brought by industrial pollution increased year by year,compared with 1997,it increased by 830 million yuan in 2002;However,its percentage over GDP presented a downward trend,which dropped by 1.2%in 2002 compared with that in 1997.,图一：重庆市工业污染引起的环境降级总成本 单位：亿元Figure 1：The total cost of environmental degradation brought by industrial pollution in Chongqing Unit：100 million Yuan,（三）渝西经济走廊在经济发展中付出了沉重的环境代价，2002年环境降级总成本占GDP的比重高于全市平均水平1个百分点。(III)The“West Chongqing Economic Corridor”has paid heavy environmental cost