Research On Green GDP Accounting System Based On The Treatment Of Water Environment Pollution Of Tianjin

Since always, being the main index of national economy accounting system, GDP has been received increasing attention as the main indicate of national economic growth, welfare increase, and the raise of resident living standard. However, in the economic growth process being directed by the"baton"GDP, one problem which is unable to neglect is more and more clear for people, that is the huge price paid by economic development—depletion of resources, environmental pollution, and ecological destruction. Therefore, in order to protect the natural resource effectively, reduce the environmental pollutionand the ecological destruction, and realize the sustainable development, it has important practical significance to carry on the reform to the present national economy accounting system, bring the cost of resources depletion and environmental pollution into the national economy accounting system, and put forward the green GDP accounting concept.The green GDP accounting system is considered as the master line and several aspects of the following content are investigated systemically in this paper.First, comparative analysis between the present traditional accounting system and green GDP accounting system is carried on. Thus, the drawbacks and defects of traditional accounting system are pointed out and the theory and model of green GDP accounting system are explained comprehensively. Because of green GDP's widespread accounting scope and typical water-lack characteristic of studied area Tianjin, water environment is chosed as starting point and green GDP accounting concept based on water environment is raised.Second, the theoretical research and empirical analysis on green GDP accounting of water environment pollution treatment are carried on. Based on the thorough understanding about the content and characters of green GDP accounting, referring to the theoretical foundation from SEEA about the environmental pollution accounting system, the economic loss of water resources and water environment pollution treatment of Tianjin are evaluated and analyzed. Thus, the green GDP accounting system of Tianjin based on water environment pollution treatment is constructed. Then, according to 2004 statistical data and the method of pollution treatment cost, physical accounting, value accounting as well as the green GDP adjusted on the water environment pollution of Tianjin are conducted.Third, on the basis of the research on adjusted green GDP accounting system with water environment pollution of Tianjin, according to the large volume and stability of urban sewage, waste water treatment is further studied and analyzed. Optimal model to account the minimum cost and maximum benefits of classificatory treatment of urban sewage is established, and then rational proposal on the classificatory treatment and recycle of urban sewage is raised.Finally, the results of the study are analyzed and summarized. The deficiency of the study about the green GDP accounting system based on water environment pollution treatment is pointed out and some proposals to the gradual development and improvement of the green GDP accounting system in the future are put forward.