绿色GDP及其核算的探索

绿色GDP核算，除了环境成本核算之外，还包括对各种自然资产存量及其变化的核算，自然资产的市场产品的核算，各种生态服务的核算以及政策分析。绿色GDP核算涉及经济和资源环境两大领域，牵扯到市场和行政不同机制，在理论界定和实施方法上均处于探索之中，这就为争议埋下了伏笔。争议的焦点主要是不同学科下怎样解决实际问题和不同管理目标下的不同思路。而绿色GDP核算的攻关主要是在国家层面上制定概念、产业分类、资产评估以及记账规则的标准化。

Green GDP and Its Accounting

Accounting of green GDP should not only include the environmental cost accounting, but also accounting of stocking and variation of all kinds of natural asset, accounting of the market products of natural asset, accounting of all kinds of eco - service and policy analysis. Accounting of green GDP involves economy and environmental resources and is related to different mechanisms of market and administration. It is still at the stage of exploration in the theoretic definition and implementing method, which forms a foreshadowing on its disputing. The disputing mainly concerns on different ideas under different management object and how to solve practical problem in different disciplines. Tackling key problem in accounting of green GDP lies mainly in establishment of concept, industrial classification, asset evaluating and standardization of recording rules at national level.