摘要
文中简要回顾了绿色GDP核算的研究历史,分析了现有水平,归纳了现存问题,在参考国际动向后,指出绿色GDP核算研究是一项庞大的系统工程。在此基础上,文中进一步提出完成这一工程的核心任务是研建“一个框架,四类标准”,和为核算实务创建绿色会计、环境资产评估等支撑条件。中、近期内完成向绿色GDP核算制度的转轨是不现实的,但可以而且应当鼓励部门和地方开展案例研究,而后是组织交流、改进草案,进而确定框架和标准。文中最后指出,鉴于国情,与只是为了研制一套绿色核算制度相比,通过资源与环境估价唤醒国民的环境意识,更为优先,也更为现实。
The history of green GDP accounting research was reviewed, the present situation was analyzed, and the problems existed were summed up. By taking international trends as references, the author considered green GDP accounting research to be a giant system engineering. Based on these, it is pointed out that the key to complement the engineering is to establish ＂a framework and four standards＂ as well as provide support for establishing green accounting and environmental asset evaluation. It is impractical to complete the transition toward green accounting system in the near future. But it is possible to promote departments and local authorities to conduct case study, and then to organize communication, improve the draft and determine the framework and standards. In view of the situation in China, it is necessary to prefer calling attention to people＇s environmental consciousness by source and environmental evaluation than to establish a green accounting system.
出处
《世界林业研究》
CSCD
北大核心
2006年第6期1-5,共5页
World Forestry Research
关键词
绿色GDP
核算
逻辑系统
攻关方面
策略
green GDP, accounting, logical framework, research direction, strategy
