Study On The Green Accounting Of Marine Economy

With the publication and implementation of the Compendium of National Marine Economic Development Planning, Chinese marine economy goes through a continual and rapid development. Marine economy makes an increasingly outstanding contribution to the national economy in China. 2006 Chinese Marine Economic Statistic Bulletin shows that the Gross Ocean Product (GOP) of 2006 reaches 2 095.8 billion yuan RBM, occupying 10.01% of the Chinese GDP of the year, which indicates not only the achievements of Chinese marine economic development, but also the smooth implementation of Chinese marine economic accounting. Marine economy is a special one that depends greatly on the marine resources and environment. Since its sustainable development is based on that of marine resources and environment, marine economy has the most direct and closest relationship with risk of natural resource exhaustion and environmental deterioration. However, at present, more attentions are paid to the development of marine economy. Such issues are ignored as the increasing exhaustion of marine resources and the heavy deterioration of marine ecological environment caused by it. And some relevant studies only concern the accounting of the GOP.The GOP is able to display the status of the whole national marine economy and indicate the development of it. The number of GOP is exciting. But its indices do not reflect the great consumption of marine resources and the heavy deterioration of marine environment caused by the development of marine economy. Marine resources and environment are the significant factors determining the successful sustainable development of national economy and coastal social economy of China. They also have impact on the coastal production and living levels in China. However, they are not reflected in the current GOP. Therefore, it is urgent for China to implement the green accounting of marine economy for marine development, interpret the relationship between the marine economic development and the marine resource consumption and environmental degradation, so as to balance the development and utilization of marine resources and environment and the protection thereof in the development of marine economy and direct the sustainable development of marine economy.The paper focuses on the study about the green accounting method of marine economy. Relevant accounting results are achieved through the study on the cost accounting method of marine resource consumption and environmental pollution, which are used to adjust or revise the GOP. And the green GOP accounting results are finally acquired.The exact content of paper is like this:Part one: The necessity of implementing green accounting of marine economy is first analyzed through the study on the interaction of the development of coastal social and marine economy and the marine resources and environment. The objectives and contents of the study are determined. And then the status of the domestic and foreign existing studies on the green accounting of national economy and marine economy is analyzed. The green accounting system of marine economy with the key indices of green GOP is finally established through the study on the relationship between the green accounting of national economy and marine economy and the green accounting of marine economy.Part two: The green accounting method of marine economy is set up as well. Taking into account the current status of Chinese marine economic development, marine resource and environmental development and utilization, the availability of the data on them, and the current marine economists'studies on the accounting methods of marine resources and environment, a set of accounting methods on the cost of marine resources consumption and marine environmental pollution is set up through the study on price-fixing of marine resources and environment, which includes the method of price-fixing on cost of marine resources and environment and the method of compensation of area and value of reclaimed land from the sea on the basis of the method on compensation of land value, the method of cost of virtual administration of marine environment, and so forth. Accounting is conducted on the cost of marine resources and marine environment of China of 2004. The Chinese GOP of 2004 is revised in accordance with the accounting results. It is initially accounted out that the Chinese green GOP of 2004 is 1 279.632 billion yuan RMB, 89.51% of the Chinese GOP of 2004. It indicates that the extensive development model with heavy pollution, high consumption and low efficiency are still the fact of the marine economic development in China. It reflects objectively and truly the operating status of Chinese marine economy.The innovation of the paper is this: firstly, the establishment of the green accounting system of marine economy with the key indices of green GOP; secondly, a feasible method of the accounting of the cost of the marine resources and marine environment. But it has to be pointed out that this set of methods may have some flaws, which will be perfected in the future study.