Study On Green GDP Acounting System Based On Pollution Losses In Chongqing Municipality

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.