可持续发展条件下国民经济核算的拓展研究
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摘要
可持续发展是当代人类社会的重大课题之一。目前，可持续发展已经跨越了思想探讨阶段，上升为一种全新的发展模式。国民经济核算起源于17世纪的国民收入核算，它伴随着理论经济学的发展而不断演变，目前国民经济核算是管理国民经济的通用工具之一。可持续发展与国民经济核算之间是一种相互促进、相辅相承的关系。顺应这种逻辑，全文沿着两条主线交叉展开。首先，力图将可持续发展的思想引入到国民经济核算体系中去，扩大国民经济核算的范围；另一方面，论文又指出，一个准确完备的国民经济核算体系有助于把可持续发展的新观念贯彻于经济实践。
第一章重点论述了可持续发展观对传统经济学形成冲击，研究的结论是：可持续发展观通过修正经济学假定和价值范畴等途径，从根本上动摇了传统经济学的研究范式。如何容纳可持续发展等新观念是当前经济学必须回答的问题，本文认为，只有顺应时代进步的潮流，主动修正传统经济学的理论基础，才能在新的条件下继续发挥积极的作用。
第二章的中心议题是论证国民经济核算体系对于实现可持续发展的有力支持，这体现在，自对于政府干预经济的信息支持上。只有在准确核算经济活动的条件下，才有可能制定正确的环境保护税制，在不影响市场效率的同时杜绝市场破坏资源环境的自发倾向。
在第三章，文章在论述现行国民经济核算缺陷的基础上，提出了更新国民经济核算的建议，即未来帐户体系。该方案尝试向国民帐户体系里增设帐户，用于记录自然资源的经济使用以及经济为保护自然、实现可持续发展做出的努力。
由于国民经济核算体系是一个极其庞大的数据系统，也由于作者经济学与统计学理论水平的限制，尚不能对修改现行国民经济核算的细节做深入探讨，只是指出了一些方向性的建议。所有这些遗憾，都留待今后继续研究解决。
The Sustainable Development is one of the most imperative topics in the world nowadays concerning human future. Originated in Rome Club, 1972, the Sustainable Development has evolved through three stages, marked by The declaration of Nairobi 1982, Our common future 1987 and The Agenda of 21" century 1992. Today, the Sustainable Development goes beyond an academic issue and reaches a new model of global economic development. The National Accounting System acts as a general method to manage national economy. The Sustainable Development and the National Accounting System have great influence on each other interactively. According to their relationship, the article discusses some issues covering the two subjects above. On one hand, it tries to introduce Sustainable Development's idea to the National Accounting System thus will expand the latter's scope; on the other hand, it points out that an integrate National Accounting System is helpful to turns national economy into the goal of Sustainable Development.
There are three parts in this text going forward one by one, concerning in the economic understanding to Sustainable Development, in the support of National Accounting System to Sustainable Development, and ending at the suggestion to expand the National Accounting System under the new condition of Sustainable Development. As a conclusion, this text puts forward a solution of Future Account system.
The chapter I emphasizes the impact of Sustainable Development on traditional economics. A conclusion is drawn in the end that the ideology of Sustainable Development changes the premises of economics so that it is able to exert its influence on economics. It is necessary to answer the question how to accept the new concepts, for example, the Sustainable Development. According to this text, only when economics learns to take the second thought of its foundations, can economics continue to lead national economies positively.
The chapter II concentrates on the support of National Accounting System to economic sustainable development, which presents a new model about the validity of government's interference to national economy. The accurate accounting may play a basic role to provide helpful information while government administrating economy.
Chapter III analyses the disadvantages of market economy generally. Based on its suggestions to promote national accounting system, this text provides the Future Account, which is an added account to former SNA. Through future account, government gains the
opportunities to record the consumption and compensation activities, which contributes much to protect environment and realize sustainable development.
Surely, the national accounting system is a sophisticate data structure; this text can't find a complete solution in detail. However, based on the instructive suggestions presented by this text, further researches will be put forward in the way of integrated economic-environment accounting system.
第一章重点论述了可持续发展观对传统经济学形成冲击，研究的结论是：可持续发展观通过修正经济学假定和价值范畴等途径，从根本上动摇了传统经济学的研究范式。如何容纳可持续发展等新观念是当前经济学必须回答的问题，本文认为，只有顺应时代进步的潮流，主动修正传统经济学的理论基础，才能在新的条件下继续发挥积极的作用。
第二章的中心议题是论证国民经济核算体系对于实现可持续发展的有力支持，这体现在，自对于政府干预经济的信息支持上。只有在准确核算经济活动的条件下，才有可能制定正确的环境保护税制，在不影响市场效率的同时杜绝市场破坏资源环境的自发倾向。
在第三章，文章在论述现行国民经济核算缺陷的基础上，提出了更新国民经济核算的建议，即未来帐户体系。该方案尝试向国民帐户体系里增设帐户，用于记录自然资源的经济使用以及经济为保护自然、实现可持续发展做出的努力。
由于国民经济核算体系是一个极其庞大的数据系统，也由于作者经济学与统计学理论水平的限制，尚不能对修改现行国民经济核算的细节做深入探讨，只是指出了一些方向性的建议。所有这些遗憾，都留待今后继续研究解决。
The Sustainable Development is one of the most imperative topics in the world nowadays concerning human future. Originated in Rome Club, 1972, the Sustainable Development has evolved through three stages, marked by The declaration of Nairobi 1982, Our common future 1987 and The Agenda of 21" century 1992. Today, the Sustainable Development goes beyond an academic issue and reaches a new model of global economic development. The National Accounting System acts as a general method to manage national economy. The Sustainable Development and the National Accounting System have great influence on each other interactively. According to their relationship, the article discusses some issues covering the two subjects above. On one hand, it tries to introduce Sustainable Development's idea to the National Accounting System thus will expand the latter's scope; on the other hand, it points out that an integrate National Accounting System is helpful to turns national economy into the goal of Sustainable Development.
There are three parts in this text going forward one by one, concerning in the economic understanding to Sustainable Development, in the support of National Accounting System to Sustainable Development, and ending at the suggestion to expand the National Accounting System under the new condition of Sustainable Development. As a conclusion, this text puts forward a solution of Future Account system.
The chapter I emphasizes the impact of Sustainable Development on traditional economics. A conclusion is drawn in the end that the ideology of Sustainable Development changes the premises of economics so that it is able to exert its influence on economics. It is necessary to answer the question how to accept the new concepts, for example, the Sustainable Development. According to this text, only when economics learns to take the second thought of its foundations, can economics continue to lead national economies positively.
The chapter II concentrates on the support of National Accounting System to economic sustainable development, which presents a new model about the validity of government's interference to national economy. The accurate accounting may play a basic role to provide helpful information while government administrating economy.
Chapter III analyses the disadvantages of market economy generally. Based on its suggestions to promote national accounting system, this text provides the Future Account, which is an added account to former SNA. Through future account, government gains the
opportunities to record the consumption and compensation activities, which contributes much to protect environment and realize sustainable development.
Surely, the national accounting system is a sophisticate data structure; this text can't find a complete solution in detail. However, based on the instructive suggestions presented by this text, further researches will be put forward in the way of integrated economic-environment accounting system.
引文
[1] 世界银行．世界发展指标1981-1999．北京：中国财政经济出版社，2000
[2] 国家统计局．98中国环境统计．北京：中国统计出版社，1999
[3] (美)David Pearee．世界无末日．北京：中国财政经济出版社，1996
[4] WECD, Our Common Future: Oxford Press. 1987
[5] 世界环境与发展委员会编著．国家环保局外事办公室译．我们共同的未来．北京：世界知识出版社，1989
[6] (美)David Griffin．后现代文化．北京：中央编译出版社．1998
[7] 曹德明．从人类中心主义伦理观向可持续发展伦理观的转变．新华文摘，2001，10
[8] Solow, Robert M. On the intergenerational allocation of natural resources. Scandinavian Journal of Economics, 88:141-149
[9] Arrow, Kenneth J and Fisher, Anthony C., 1974.Environmental preservation, uncertainty and irreversibility. Quarterly Journal of Economics,88:312-319
[10] Norton, Bryan G., 1989.International equity and environmental decisions: a model using Rawls' Veil of ignorance. Ecological Economics, 1:137-159
[11] 世界资源研究所，联合国环境规划署，联合国开发计划署．1992-1993世界资源报告．北京：中国财政经济出版社，1993
[12] 世界银行．世界发展指标1981-1999(光盘版)．北京：中国财政经济出版社．2000
[13] 世界银行．世界发展指标2000．北京：中国财政经济出版社．2000
[14] 世界银行．碧水蓝天．北京：中国财政经济出版社．1997
[15] 中国国家统计局．’98中国环境统计．北京：中国统计出版社．1999
[16] 崔之元．“看不见的手”范式的悖论．北京：经济科学出版社．1999
[17] 韩文秀．“看不见的手”与“看得见的手”．福州：福建人民出版社．1998
[18] 陈曜．闲话中国汽车“壳”．中国汽车报，2001．10．16．第一版
[19] 李政，陈曜．自由与管制之争．经济学消息报，2001．11．9．第三版
[20] 胡代光．西方经济学说的演变及其影响．北京：北京大学出版社．1998
[22] 刘思华．可持续发展经济学．武汉：湖北人民出版社．1997
[23] Pigou,A.C., 1932. Economics of Welfare(4th Edition). Macmillan, London
[24] (美)W.D.诺德豪斯．国民经济统计的新方向．新华文摘，2001，9
[25] 李金华．中国可持续发展核算体系SSDA．北京：科学文献出版社．2000
[26] 刘书楷．土地经济学．北京：地质出版社．2000
[23] 汤振羽，陈曜．对我国商业银行的信贷博弈分析．国际金融研究，2001．4
[27] 曲福田．可持续发展的理论与政策选择．北京：中国经济出版社．2000
[28] (英)R．L．Brown，余慕鸿等译．环境经济革命．北京：中国财政经济出版社．1999
[29] 程泽超．中国经济隐忧．北京：外文出版社．1999
[30] 政府对市场的宏观调控．武汉：武汉大学出版社．1995
[31] 雷明．可持续发展下的绿色核算．北京：地质出版社．1999
[32] 高敏雪．环境统计与环境经济核算．北京：中国统计出版社．2000
[33] (美)John．A．Dixon．环境的经济评价方法．北京：中国环境出版社．1989
[34] 张坤民．可持续发展论．北京：中国环境科学出版社．1997
[35] JOHN A. DIXON AND KIRK HAMILTON. Expanding the Measure of Wealth: Indicator of Environmentally Sustainable Development, Washington, D.C. World Resource Institute, 1997.
[36] Mohan Munasinghe and Jeffret Mcneely. Key Concepts and Terminology of Sustainable Development, Definition and Measuring Sustainability, The Biogeophysical Foundations, New York, 19-56
[37] 腾藤．中国可持续发展研究．北京：经济管理出版社．2000
[38] 胡涛．中国可持续发展研究—从要概念到行动．北京：中国环境出版社，1995
[39] 罗马俱乐部著，李宝恒译．增长的极限．成都：四川人民出版社，1984
[40] Todaro,M.P. Economic Development, London: Longman Press,5th Edition, 1994
[41] P. A. Samuelson & W. D. Nordhaus, Economics(Sixteenth Edition). McGraw-Hill Companies, Inc. 1992
[42] (美)金德尔伯格．发展经济学．上海：上海译文出版社．1986．
[43] 向书坚．包含环境账户的国民经济核算矩阵．统计研究，2001，5
[44] 陈曜，马岚．企业可持续发展评价研究．上海统计，2002．4
[45] 中国21世纪议程高级圆桌会议文集，北京：科学出版社，1995
深圳大学图书馆：http://www. lib. szu. lib_ie, htm/
薛兆丰个人网站：http://www. stevenxue. com/
天则经济研究所：http://www. unirule. org. cn/
中国宏观经济网：http://www. macrochina. com. cn/
世界银行：http://www. worldbank. org/data
联合国环境规划署：http://www. unep. org/
世界资源研究所：http://www. wri. org/
[2] 国家统计局．98中国环境统计．北京：中国统计出版社，1999
[3] (美)David Pearee．世界无末日．北京：中国财政经济出版社，1996
[4] WECD, Our Common Future: Oxford Press. 1987
[5] 世界环境与发展委员会编著．国家环保局外事办公室译．我们共同的未来．北京：世界知识出版社，1989
[6] (美)David Griffin．后现代文化．北京：中央编译出版社．1998
[7] 曹德明．从人类中心主义伦理观向可持续发展伦理观的转变．新华文摘，2001，10
[8] Solow, Robert M. On the intergenerational allocation of natural resources. Scandinavian Journal of Economics, 88:141-149
[9] Arrow, Kenneth J and Fisher, Anthony C., 1974.Environmental preservation, uncertainty and irreversibility. Quarterly Journal of Economics,88:312-319
[10] Norton, Bryan G., 1989.International equity and environmental decisions: a model using Rawls' Veil of ignorance. Ecological Economics, 1:137-159
[11] 世界资源研究所，联合国环境规划署，联合国开发计划署．1992-1993世界资源报告．北京：中国财政经济出版社，1993
[12] 世界银行．世界发展指标1981-1999(光盘版)．北京：中国财政经济出版社．2000
[13] 世界银行．世界发展指标2000．北京：中国财政经济出版社．2000
[14] 世界银行．碧水蓝天．北京：中国财政经济出版社．1997
[15] 中国国家统计局．’98中国环境统计．北京：中国统计出版社．1999
[16] 崔之元．“看不见的手”范式的悖论．北京：经济科学出版社．1999
[17] 韩文秀．“看不见的手”与“看得见的手”．福州：福建人民出版社．1998
[18] 陈曜．闲话中国汽车“壳”．中国汽车报，2001．10．16．第一版
[19] 李政，陈曜．自由与管制之争．经济学消息报，2001．11．9．第三版
[20] 胡代光．西方经济学说的演变及其影响．北京：北京大学出版社．1998
[22] 刘思华．可持续发展经济学．武汉：湖北人民出版社．1997
[23] Pigou,A.C., 1932. Economics of Welfare(4th Edition). Macmillan, London
[24] (美)W.D.诺德豪斯．国民经济统计的新方向．新华文摘，2001，9
[25] 李金华．中国可持续发展核算体系SSDA．北京：科学文献出版社．2000
[26] 刘书楷．土地经济学．北京：地质出版社．2000
[23] 汤振羽，陈曜．对我国商业银行的信贷博弈分析．国际金融研究，2001．4
[27] 曲福田．可持续发展的理论与政策选择．北京：中国经济出版社．2000
[28] (英)R．L．Brown，余慕鸿等译．环境经济革命．北京：中国财政经济出版社．1999
[29] 程泽超．中国经济隐忧．北京：外文出版社．1999
[30] 政府对市场的宏观调控．武汉：武汉大学出版社．1995
[31] 雷明．可持续发展下的绿色核算．北京：地质出版社．1999
[32] 高敏雪．环境统计与环境经济核算．北京：中国统计出版社．2000
[33] (美)John．A．Dixon．环境的经济评价方法．北京：中国环境出版社．1989
[34] 张坤民．可持续发展论．北京：中国环境科学出版社．1997
[35] JOHN A. DIXON AND KIRK HAMILTON. Expanding the Measure of Wealth: Indicator of Environmentally Sustainable Development, Washington, D.C. World Resource Institute, 1997.
[36] Mohan Munasinghe and Jeffret Mcneely. Key Concepts and Terminology of Sustainable Development, Definition and Measuring Sustainability, The Biogeophysical Foundations, New York, 19-56
[37] 腾藤．中国可持续发展研究．北京：经济管理出版社．2000
[38] 胡涛．中国可持续发展研究—从要概念到行动．北京：中国环境出版社，1995
[39] 罗马俱乐部著，李宝恒译．增长的极限．成都：四川人民出版社，1984
[40] Todaro,M.P. Economic Development, London: Longman Press,5th Edition, 1994
[41] P. A. Samuelson & W. D. Nordhaus, Economics(Sixteenth Edition). McGraw-Hill Companies, Inc. 1992
[42] (美)金德尔伯格．发展经济学．上海：上海译文出版社．1986．
[43] 向书坚．包含环境账户的国民经济核算矩阵．统计研究，2001，5
[44] 陈曜，马岚．企业可持续发展评价研究．上海统计，2002．4
[45] 中国21世纪议程高级圆桌会议文集，北京：科学出版社，1995
深圳大学图书馆：http://www. lib. szu. lib_ie, htm/
薛兆丰个人网站：http://www. stevenxue. com/
天则经济研究所：http://www. unirule. org. cn/
中国宏观经济网：http://www. macrochina. com. cn/
世界银行：http://www. worldbank. org/data
联合国环境规划署：http://www. unep. org/
世界资源研究所：http://www. wri. org/