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An Empiircal Study Of China’s Green GDP

Posted on:2013-05-28Degree:MasterType:Thesis
Country:ChinaCandidate:Y X XiFull Text:PDF
GTID:2249330371482453Subject:Accounting
Abstract/Summary:PDF Full Text Request
On the ground of building a harmonious society and sustainable development,the Green GDP accounting is of great significance for the promotion of thegovernment to change the traditional concept of development and performanceundoubtedly. With the national Green GDP accounting experiment in ten provincesand cities of China in2004, all of the scholars led to an unprecedented discussion ofthe Green GDP. The published literatures are up to as many as175in2004, andreached as many as178in2005. It represents that resources and environments aretaken highly important by the nation, academics, governments and person.It alsorepresents the shift in the attitudes to resources and environment of the wholesociety. In recent years, the voice of discussion by the Green GDP decreased forvarious reasons. The Copenhagen climate conference held in2009has brought thewave of green GDP again. The topic of this paper is proposed in this context.The paper takes the basic of literatures on and aboard. The paper makes acomparison in four spects:the content, the accounting formula, the accounting contentand the method of valuation. Combined with the actual situation in Shanxi Province,the paper has built the Green GDP accounting optimization model. By estimating theGreen GDP of Shanxi province from2006to2008, the paper gets the followingresults. The rate of the cost of the resources&the environment were4.18%,4.54%,and3.83%. The proportion of the resources and environment benefits and thetraditional GDP were0.84%,0.85%, and0.76%. After adjusting the traditional GDPby resources and environment, the rate has changed to96.32%,96.66%, and96.92%.The paper has the following innovations. First, the paper has made someinnovative conclusions and understanding in a sustainable development point of view,with a comparative and empirical research of the Green GDP in China. Second, thispaper has built the optimization model of the Green GDP accounting and has madea useful exploration on the Green GDP accounting. The Green GDP accounting modelhas considered not only the traditional resources of the accounting of environmental costs, but also the resources and environmental benefits. So the Green GDP couldreflect the economic strength of Shanxi Province more exactly. The paper takesShanxi province as the empirical research object. And the paper has accounted nearlythree years of the Green GDP accounting.The specific accounting indicator systemincluded the consumption of natural resources, the loss of environmental pollution,and the environmental benefits in order to reflect the accumulation of national wealthduring the process of economical development of Shanxi Province more exactly.
Keywords/Search Tags:the Green GDP, empirical research, resource and environment
PDF Full Text Request
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