Study On Accounting For Environmental Protection Of Industry In China

Damages caused by environmental pollution in the process of economic production should be deducted from GDP. Accounting for environmental protection is an important element of environmental-economic accounting. Input-output table is the easiest accounting method in amalgamating with the traditional system of national accounting, in which process yet very large amount data that cannot be acquired under the present statistic status quo is needed.Because of the above problem, we try to workout environmental protection physical accounting table from the point of view of modifying the pollution, and based on elementary concepts of SEEA and maintenance cost approach which is the academic basis for environmental protection accounting of SEEA. And then we try to account the 1997's environmental cost using representative data of Chongqing city's experimental industrial corporations. Finally, we will use the cost to modify the industrial added-value and GDP.From the study on the theory method and pilot calculation of Chinese industry environmental protection physical accounting and monetary accounting, we achieve the adjust ion of the industrial added-value and GDP accounted by the present SNA, and educe a groping conclusion of industrial cost is the 19.3% of GDP. At the same time, conclusion of the physical pilot calculation indicate that average protecting degree of solid castoff is the biggest in the three industrial pollution which is 0.93998, and that of exhaust gas is the second biggest which is 0.77547, while that of waste water is the smallest which is 0.46874. And it also indicate that refining waste water should be the emphases of the pollution protection, therein to paper making industry is the most important one, because it not only generate the most large amount waste water, but also is the industry whose average protecting degree is the smallest.