The Research On Building Accounting System And Application Of Green GDP In Jinzhou District Of Dalian City

Since 1978, economy has been developing rapidly in China. At the same time, we have paid too much cost and caused environment pollution. Resources and environment problems have received more and more attentions from communities and become the"bottleneck"which constrained the sustainable and healthy development of Chinese economy. Based on this situation, Chinese government proposed the whole-country strategies such as Scientific development and harmony society, whose goals need a series of objective economic measure indicators'support. However, the Gross Domestic Product (GDP) neglects the shortage of natural resources, the degradation of environmental quality caused by pollution and the impact to the human's health and social wealth, which lead to unreal increase of GDP. So it is necessary for us to build Green GDP accounting system including natural resources and environment elements.Green GDP considers external influencing factors and natural resources on the basic of SNA, representing for more general welfare level. There are abundant resources in Jinzhou District. The economic development has depended on exhausting great natural resources, which results in environment pollution and ecological destruction. Green GDP should play an oriented role in changing human's idea for altering such unsustainable economy developing mode.According to green input and output theory and the concept of Green GDP, this paper builds the cost of resources and environment, including the cost of natural resources, the ecological degradation of natural resources and the cost of environmental pollution based on the practical conditions of Jinzhou District. Traditional GDP was adjusted by it. In this paper, we chose the important factors from the whole natural resources and environment in Jinzhou District and accounted the cost of natural resources, ecological degradation of natural resources and environment pollution loss. Then, based on that, the total value loss induced by natural resources deduction and environment pollution was accounted. The cost of natural resources and environment which existed in the economy growth was worked out. Finally, the traditional GDP was adjusted to Green GDP using the productive method, and the index of green GDP was educed. The conclusion is that the cost of natural resources and environment is 6.72 hundred million, that is, 2.98 percent of GDP in 2005 was at the expense of its resources and environment in Jinzhou District. As a result, the Green GDP and the index of Green GDP in Jinzhou District in 2005 were 218.68 hundred million and 97.02 respectively. In this paper, we gave some measures and suggestions to enhance the percent of Green GDP in traditional GDP. Because there has been no unified mode in accounting Green GDP and the study is only a try in view of the actual situation in Jinzhou District. We should do research further in accounting Green GDP in the future.