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Resource Cost Accounting In Regional Economic Development

Posted on:2016-07-07Degree:MasterType:Thesis
Country:ChinaCandidate:G MaFull Text:PDF
GTID:2279330473960515Subject:Cartography and Geographic Information System
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With the development of the region’s social and economic, the awareness of ecological environment protection has been improved, and the realization of the harmonious between natural environment and socio-economic development has been paid more and more widely attention. The new definition of the value of natural environment is that it not only the value of providing material resources, but also the value of ecosystem services provided, given by the integrated green GDP. It is scientific and objective to value the development of a region and nations’ economic level by the integrated green GDP, which break the limitations of the "economic growth by the consumption of resources", the traditional theory of GDP. It has great significance for the research of man-land relationship and the coordinated development of the social and economic to in-depth study and practice the value.As a traditional agricultural city, Hanzhong city’s economy is relatively backward; whose GDP was 50.97 billion RMB in 2010, only 5.03% of Shaanxi province. However, its ecological environment is superior, as its high vegetation cover and rich flora, fauna and natural resources, even more, which is the water source of project Hanjiang middle segment in South-to-North Water Diversion. In order to achieve the harmonization of environmental protection and economic development, the cost, natural resource depletion, environmental pollution and natural disasters compensation of Hanzhong in 2001-2010, has been accounting firstly. The same to the accounting of the value of four ecosystem service, which contain fixing carbon and releasing oxygen,soil conservation, water conservation and air purification. These fully integrated into the existing GDP to be adjusted, and then obtain the Hanzhong city Green GDP and integrated green GDP in 2001-2010. Finally, according to the above results, combined with the actual situation in Hanzhong city, measures of Sustainable development has been proposed for Hanzhong city. The main conclusions are as follows:(1) In recent decade years, the natural resource damage cost presents fluctuations and decrease trend. Due to the large amount of arable land transferred, the depletion value of natural resource was maximum in 2001 and 2002, namely:869 million RMB, 1.594 billion RMB, which higher than the average of other years 3-6 times. The land resources damage value was 649.933 million RMB in 2001,1.37332 billion RMB in 2002. In the county area, the natural resource damage cost were high in Hantai district and Chenggu county, and low in Liuba county and Foping county.(2) In recent decade years, the environmental cost showed an increasing trend in Hanzhong city. It increased by 651 million RMB in 10 years, and average annual growth was 0.65 billion RMB, and the average annual growth rate was 11.25%.The air pollution control cost were 7.13% of the total cost of environmental, and the water pollution control cost were 6.84%, and the solid waste management cost were 86.03%. Especially, solid waste management cost account for the vast majority of the total cost of environmental, whose proportion of 79.78% from 2001 to 2010 of 92.8%.(3) The value of ecosystem services trended to grow in Hanzhong city nearly a decade, while large regional differences exist, and the average annual growth rate of 9.65 percent. The value of soil conservation accounted for 15.81 percent of the total value of ecosystem services, and the value of fixing carbon and releasing oxygen accounted for 65.52%, and the value of water conservation was 21.34%, and the value of clean air was 0.34%. The value of ecosystem services was high in Zhenba county and Ningqiang county, accounting for 14.83% and 12.18% of the city’s average annual value of ecosystem services. While Hanzhong district lowest, only 1.34 percent of the city. The growth rate of ecosystem service value was highest in Foping county, with an average annual growth rate of 19.57%, and the lowest in Lueyang county, with the average annual growth rate of 7.45 percent. Zhenba county and Foping county, in the Qinba mountainous territory, had the highest value of ecosystem services per unit area, and the average annual value of the unit area, respectively, were 3.3351 million RMB /km2 and 2,298.78 million RMB/km2.While, Hantai district and Chenggu county, located in the Hanriver valley, had the lowest value, and the average annual value of the unit area, respectively, were 2.1589 million RMB/km2 and 2.6744 million RMB/km2.(4) The green GDP of Hanzhong city increased year by year in 2001-2010, reached the highest level in 2010,49.151 billion RMB. Green GDP share of GDP tends to rise, but in 2002,2008 and 2010 declined from the previous year. Lueyang county’s green GDP, the lowest proportion of GDP, only 53.38%; Zhenba county and Liuba county’s green GDP accounting for a higher proportion of GDP, an average of more than 99%.(5) The integrated green GDP of Hanzhong city showed fluctuating increasing trend, but grown obviously, with an average annual growth rate of 11.49%. Zhenba county and Nanzhen county’s integrated green GDP were the highest, while the Foping county and Liuba county were the lowest. The highest average annual growth rates were 14.23%(Zhenba county) and 14.35%(Foping county). The lowest were 9.12% (Ningqiang county) and 9.68%(Lueyang county).(6) Based on the comparative analysis of GDP, green GDP and integrated green GDP, integrated green GDP is far greater than GDP and green GDP, and the value of ecosystem services accounted for most of them. Integrated green GDP accounting for the proportion of GDP increased year by year, from 20.5 percent in 2001 to 31.83 percent in 2010. About the growth rate, green GDP annual growth rate> GDP> integrated green GDP. Even more, GDP had the fastest growth rate in 2006> 2008 and 2010, and the slowest in 2002 and 2004;Green GDP had the fastest growth rate in 2003 and 2005, and the slowest in 2002 and 2004; integrated green GDP had the fastest growth in 2002 and 2008, and the slowest in 2004 and 2006.The innovation:firstly, the accounting flaws of green GDP has been made up, the value of ecosystem services has been included into the accounting system, and the concept of integrated green GDP has been proposed, which enrich our methods and theories on green economic accounting. Secondly, in the current research of resources and environment costing, the resource-exhausted cities have more concentrated, whose ecological damage caused by its economic development, while this article choose the Hanzhongcity as the research objective, who have a good ecological environment and poor economic, and proposed approach and countermeasures to achieve sustainable development in this type of cities.
Keywords/Search Tags:resources and environmental cost accounting, the value of ecosystem services, integrated green GDP, Hanzhong city, sustainable development
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