Green-National-Economic Accounting And Case Study

With the quick development of social economy, people's demand tendto become diverse, people require favorable habitation as well as thesatisfaction to matter living, spirit living and culture livings. These call for atarget change from the single seeking for economical development speedand benefit to the reaching of a compatible development within economy,society and natural resource. The traditional national economy accountingmethod doesn't include environment resource which leads many socialresponsibility units seeking for a false gain with the cost of environmentaldestroy. The whole world has paid close attention to the natural resourcesand environmental problems as the sustained development strategy has beenwidely accepted by people. Beginning with the sustained utility of naturalresources and protecting environment, it becomes an important studysubject of economical accounting and analysis to construct green nationaleconomy accounting systems including natural resources and environmentalprotecting.Because of the fast development of industry, the rapidly increaseddemand for the resources led to the resources shortage more serious.Therefore, many foreign scholars advance to protect resources and study thevalue of mineral resources, more and more economists pay special attentionto the study for the value and economical nature of the unexploited mineralresources. Professor Allen kotelia point out: "It must accepted that anylimited and nonrenewable resources is valuable in spite of the regimeformality, so resources price must be established in this or that form in orderto limit the consumption and give protect and care". Many countries and its'government such as America, Canada, Norway and Netherlands devotemuch manpower and material resources to the study of developingresources evaluation and establishing resources accounting system. It is the 1mineral resources'nonrenewable and limited property and its'statusparticipating in mining production process as labor object that determinesthat the realization of mining production is characterized with theexhausting of mineral resources. Chinese studies on mineral resources accounting comes late, therelated study is so long fettered by the ultra-left thought which will putone-sided understanding on Marx's labour theory of value that it isthought to be obvious that mineral resources is of no value, then the mineralresources evaluation has no approach to study. In recent years, with the deepdevelopment of the "sustained development theory"study and the closeattention to it in international society, many domestic scholars have putthem into the study on mineral resources value and have put forward severaltheories and methods about mineral resources evaluations based on differentpoint of view. In the light of the conditions of Jilin Province, the Standing Committeeof the Ninth People's Congress of Jilin Province drafted a resolution on thetwenty-seventh session: "it will take 30 years to construct ecologicalprovince from 2001 to 2030". According to total targets of ecologicalprovince construction, the pace of the study on green national economyaccounting system must be accelerated so as to put the green accountinginto practice in Jilin Province. This paper is directed by the sustained development theory and basedon the knowledge of Environmental Ecology, Environmental Economicsand Statistics etc. The study goes under the policy drafted by the SixteenthNational People's Congress, the policy refers: "we should find a newindustrialized pathway with high contents of science and technology, bettereconomy benefits, lower resource consumptions, little environmentalpollution and advantages of fully applied manpower resources."The paperaims at the grand objective of constructing "industrialized province","science and education province", "ecological province"which is advancedby the government and the committee of the communist party of JilinProvince. The content of this paper is to make a economical calculation tothe resource losses and the damage of environmental pollution in order toachieve the green accounting to the national economy. Based on the systematic data collection on green national economyaccounting and mineral resources accounting, the study works of this paperfocus on the mineral resources accounting. The concrete study is to selectseveral mineral resources which is vital to national economy including oilresource, coal resource and iron ore resource etc to estimate it's unit valueand the value caused by the matter amount change in that very year, so themineral resources loss value in that very year of Jilin Province can beaccounted through multiplying reduced amount of mineral resource by it'svalue. Exemplified by mineral resources in Jilin Province, in this paper theresearch is carried on Green National Economic Accounting according tothe consumption of mineral resources in the year 2000, 2001 and 2002 andthe conclusion is drawn as follows: The trend of the loss of iron mine, cement and coal is upward yearafter year and the trend of the loss of oil and natural gas in the year 2001 isdownward, the reason is possibly because the oil and natural gas resourcesin Jilin Province are consumed nearly at the cost of other mineral resources. The three year accounting result shows that the loss value of JilinProvince's mineral resources tends to increase year after year which isaccordant with the accelerated mineral resource consumption caused by thequick economical growth of Jilin Province in recent years. The study of this paper shows resources loss and environmentalpollution should be taken into account in the national economy accounting,making the complete accounting to the resource and the environment.Constructing the ecological Jilin Province must be based on it's realconditions, rationally utilize high quality natural resources, scientifically run...