Case Study Of The Accounting Of Green GDP In Shanxi Province

As is known to all, Shan xi province is rich in resources, especially with lots of coal resources, and because of resources endowment in Shan xi province, environmental condition of Shan xi province has worsened. Coal resources have contributed to economics of Shan xi province, at the same time, human had to pay for it, with the decrease of resources and environmental pollution. In the process of coal exploitation, the ground water is destroyed, and the geological structure has changed. In the process of transformation and utilization of coal resources, it causes environmental pollution and ecological loss. In the passed few decades, GDP total value is connected with coal resources. Coal resources achieved notable merits with the increase of GDP. Once human only focus on the value of GDP, but the environment give a feedback to human a space unsuitable for living, human is beginning to make self-examination. We should not take a way of"first pollution, last treatment"in the west developed country. The limitation of traditional GDP is thoroughly exposed. The traditional GDP can't reflect the cost with resources and environment in the process of economic growth. The view of GDP in government cannot really lead us to the way of sustainable development. Resources and environment is the material base of human living and development. GDP with the cost of Resources and environment is unsustainable. So it is necessary to add environmental pollution and loss of resources to traditional GDP. Green GDP is on the basis of GDP taken off the value of environmental pollution and loss of resources. Green GDP can reflect the relation of economic, society and environment. Great importance has been attached to the green GDP all the countries in the world. Our country has begun accounted green GDP in 2004. Research on Green National Accounting Theory of 2004 has been public issued in 2006. Soon, research on Green National Accounting Theory of 2005 and 2006 has been accounted.The paper mainly accounts green GDP of Shan xi province in recent years, and according the accounted data predicts green GDP of Shan xi province in the following several years. In fact, it is the same as accounting of China. In the paper, accounting of green GDP is the proportion of environmental loss in GDP. First, this paper presents the satiation of resources and environment of Shan xi province. Second, the research situation which is home and abroad and the relative theories of green GDP are explained. It explains the relation of green GDP, the scientific concept of development, circular economy, green check-up system and economics of low carbon. Difficulties of green GDP in China and calculation method of environmental pollution are explained. On these bases, the paper makes empirical research taking Shan xi province as an example. The proportion of pollutants in GDP from 2005 to 2009 of Shan xi province is calculated. Due to the limitation of data and self-ability, wastewater, waste gas, smoke dust, industry dust, and solid waste are selected. The paper adopts the method of recover cost and the monetary of the value of the above pollutant, in order to compare to GDP, then analysis the trend of the pollutant. Next, forecast model is used to forecast the trend of the proportion of pollutant in GDP, and it has passed the test. The result indicates the trend of proportion is declining. In order to report the accounting green GDP in Shan xi province better and completely, the paper is based on the green GDP index system which is put forward by Niu Wenyuan who is the research leader of the strategy of sustainable development and chief professor in Chinese Academy of Sciences, and it accounts some green GDP indexes in Shan xi province including human index. These indexes mainly include the amount of pollutant per unit GDP(mainly including wastewater,sulfur dioxide,smoke and dust,dust,solid waste), water consumption per unit GDP, educational investment per unit GDP, per capital GDP and so on. By calculation, we find the amount of pollutant per unit GDP(mainly including wastewater,sulfur dioxide,smoke and dust,dust,solid waste) and water consumption per unit GDP are decreasing, but per capital GDP and educational investment per unit GDP are increasing.