Study On Green GDP Accounting In Tai'an

In order to achieve social sustainable development, the current GDP needs some amendment, to reflect the real economic development accurately. Green GDP accounting system is a domestic accounting system that can reflect the economic, social and environmental relationship between them.The dissertation proposed GDP accounting system adjusted by deducting resource depletion cost, environmental degradation loss and natural asset compensated value, and also calculated green GDP of Tai'an adjusted by resources and environment. After accounting, the following conclusions:(1) In 2004-2008, the loss value of resource depletion were 4.428 billion yuan,6.292 billion yuan,8.549 billion yuan,8.328 billion yuan,2.736 billion yuan, in 2008, as the value of land resources was contribution to value-added, so the value of the resource depletion was reduced significantly. In 2004-2008, the loss value of environmental degradation were 2.098 billion yuan,2.619 billion yuan,2.851 billion yuan,2.854 billion yuan,3.257 billion yuan, the loss value was increasing year by year, but the loss value of emission showed decreased by 2007. Environmental costs for 2004-2008 were 7.156 billion yuan,9.621 billion yuan,11.821 billion yuan,11.513 billion yuan,6.105 billion yuan, environmental costs was increasing year by year in 2004-2006, environmental costs in 2006 was more than 11.8 billion yuan, but it was decreasing from 2007.(2) The value of resources depletion in 2004-2007 accounted for the largest share of environmental costs, respectively, accounted for 62 to 72% of the current total cost, this showed a rising trend year by year. In contrast to value of resource depletion, in the current environment costs, the proportion which the loss value of environmental degradation and natural asset value compensation cost took was decreasing year by year. As the value of land resources was contribution to value-added, so the proportion of the loss value caused by resource depletion was 44.82%.(3) After modifying GDP by subtracting environmental costs, Green GDP of Tai'an in 2004-2008 were 62.038 billion yuan,75.945 billion yuan, 89.997 billion yuan,111.098 billion yuan,145.225 billion yuan. in the proportion, respectively,10.34%,11.24%,11.61%,9.39%,4.03%. the proportion which the environmental costs took of GDP reached 10.39%,11.43%,11.35%,9.36%,3.25%,respectively.Calculated benefits to the human provided by nature at different times, in order to appraisal government performance and compare the green GDP of different countries or regions, to achieve the sustainable development of human society, this is the essential meaning of green GDP accounting.