A Green GDP Accounting Model And Its Application In Lushunkou District Of Dalian City

Since the reform and opening up in1978, China’s economy has achieved rapid development and progress. Meanwhile, the rapid economic development consumes a lot of natural resources and other factors of production, resulting in serious environmental pollution problems. Today, resource and environmental issues have become so important. If don not make the effort to resolve it, the economic development cannot be sustained, the pace of social progress will be stalled. The Chinese government put forward a new concept of development in line with China’s national conditions when faced with the contradiction between economic construction and social sustainable development. We need a scientific accounting system in order appropriate evaluate the quality of development. At present, China’s current national economic accounting system is difficult to adapt to the new requirements which do not cover the assessment of all development costs, there are significant missing in resources and environment cost accounting. At the same time, the cost of pollution is also to increase the value of national income and production accounting, resulting in inflated GDP. Therefore, how to account for the cost of resources and environmental issues has important theoretical and practical significance.Green GDP accounting system is to amend and supplement the traditional accounting system, which is not completely out of the base to abandon SNA accounting system of national accounts, but to break the limitations of the original accounting system, the standing on the height of the new development, proposed an innovative accounting system and patterns, more reflects a country or area’s comprehensive economic development and social welfare. In this paper, we introduces a new accounting system which is based on the narrow definition of GGDP, green input-output theory and SNA system, according to the actual situation of natural resources and the environment of Lushunkou District. The system makes comprehensive assessment, meta-analysis to resources consumption, ecological degradation and environmental pollution situation which is important to select the resource-related environmental factors, and the use of a series of realistic and feasible method accounting the total loss of depletion of natural resources, ecological degradation and pollution. It basically realized a relatively accurate calculation of the amount of the total cost of the development. After re-calculation, we found that only in the2012the cost of environmental resources is up to267,343,200yuan, this figure is sufficient to make all members of society to alert. Accounting results illustrates that Green GDP was18,449,076,800yuan, green GDP index was98.57. In other words,1.43%of GDP is achieved at the expense of resources and environment. This is perhaps inevitable that a rapid economic development stage problem, this paper presents a model of green GDP accounting with theory analysis, accounting scheme, accounting procedures, as well as instructive countermeasures and suggestions.