Government Environmental Accounting System Based On The "green Gdp" Study

GDP is gradually becoming the most important index to evaluate the economy development level of different level governments since Deng Xiaoping has proposed "two double" as our goal in 1979. With the high-speed development of economy, the localization of GDP is slowly exposed. So economists put forward Green GDP to modify GDP. And the environment accounting can provide basic data and theory to perfect green GDP.Aiming at the limitation that now most of domestic and foreign scholars study the enterprise environment accounting mainly from the microscopic angle, the article constructs the government environment accounting system from the macroscopic angle to make up the blank in the existing research.In the light of the basic accounting theory and green GDP, the article explores the goal, the basic suppose, the calculating base, the requirement of information quality and other theories frame about the government environment accounting. Also the article designs an accounting system from four links including acknowledgement, measurement, register and report. At the same time this article puts up demonstration analysis combining case. In the case we treat the government environment accounting system and the budget accounting system, and compare the provided accounting information, to figure out the green GDP. Through the changing inventory and flow of resources and calculate the Green GDP, we can provide the credible information for decision-making.