Research On Environmental Cost Based On The Theory Of Green GDP

Since the reform and opening up, China has adopted an extensive development way of high energy consumption and high pollution. Though it has brought rapid economic development, the Gross Domestic Product (GDP) now is the third largest in the world; China is presently faced with ever worsening problems of resource shortage and environmental pollution, the Sustainable Development Ability of China is facing challenge. At the World Climate Conference held in Copenhagen last December, China committed to reduce its carbon emissions per GDP by 40%-45% until 2020. How to meet commitments is a long-term and hard task, completely needs joint efforts of the whole community. Establishing the Green GDP Accounting and Environmental Accounting system is the key to solve the problem.This paper started from the Green GDP accounting framework. It based on and published by the study team of "Integrated System of Environmental Economic Accounting" in 9/2004. China has actively developed the study of Green GDP in Tianjin, Hebei, Haihan, Sichuan, Zhejiang, Beijing, Chongqing, Liaoning, Anhui, Guangdong in the year of 2005. Based on the practice, this paper studies the micro-foundations of the Green GDP and the problem of the connection between the macro-accounting and the micro-accounting.There are five chapters in this paper, and the main contents are as following. Chapter one is exordium, it mainly describes the writing background, recent research progeny and the purpose of this paper. Chapter two simply introduces the Green GDP accounting system. It describes the concept of Green GDP, the progress situation of Green GDP in China and the relationship between macro-accounting and the micro-accounting. Chapter three is the research status of the study on Environmental Cost Accounting. Through the study on 190 heavily polluting enterprises' Annual Report of 2008 and prospectus that involves paper industry, chemical industry, iron and steel industry, power industry and coal industry, we know the status of Environmental Cost Accounting and the problem on it. Chapter four is the system of the Environmental Cost Accounting based on Green GDP. This is the most important chapter; it describes the concept, the classification, the theoretical basis, the measurement, the account establishment and the information disclosure of the Environmental Cost Accounting. Chapter five is the prospect of the Environmental Cost Accounting system. It summarizes the obstacles of the construction of Environmental Cost Accounting system in China and the advices on how to remove the obstacles.