基于生态GDP核算的生态文明评价体系构建
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摘要
随着人类社会经济的发展，尤其是工业革命以来，全球环境污染严重以及环境资源短缺问题的日趋严重和明显，面对严峻的现实，可持续发展成为人类共同的选择。现行的国民经济核算体系（SNA）既没有反映自然资源对经济发展的贡献，也没有反映人类经济活动造成的自然资源耗减、环境的破坏对经济的损失，高估了经济成就，提供虚假性的经济发展信息。
从70年代开始，国际上开始了综合环境经济核算（SEEA），从SEEA-1993、SEEA-2003到SEEA-2012不断完善，制定了国际统一的环境经济核算标准，提出了建立试验性生态系统账户。但对生态系统账户核算仅局限于物质流量的评估，考虑经济活动中对生态系统损害的描述。
十八大报告把生态文明建设提高到“五位一体”的总体布局的战略高度，明确指出了要把资源消耗、环境损害、生态效益纳入经济社会发展评价体系，建立体现生态文明要求的目标体系。里约+20峰会提出推动绿色经济，实现可持续发展。
针对现行GDP和绿色GDP在可持续发展经济评价中存在的不足，无法真实反映国民经济发展状况，以及绿色GDP在我国难以推进的现状，本研究对生态GDP概念进行了深入剖析，并在其理论和内涵的基础上构建了生态GDP核算体系，即在现行国民经济核算框架内扣除掉环境退化价值和资源消耗价值，加上生态效益，也即在原有绿色GDP核算体系的基础上把生态系统生态效益纳入核算，把生态服务功能产生的物质量和价值量纳入核算，建立生态系统账户，弥补绿色GDP核算中的缺陷，进一步改进和完善环境经济核算体系，体现出自然生态系统的再生产能力，真实反映环境、经济、社会可持续发展的要求。生态GDP核算体系是国民经济核算体系的附属卫星账户，是对国民经济核算体系的补充和完善，并应用了SEEA-2012中试验性生态系统账户内容，是现阶段最符合我国国情。
本文以生态经济学、环境价值论和可持续发展理论为基础，以国民经济核算为方法论为指导，借鉴联合国综合环境经济核算体系（SEEA-2012）和中国绿色国民经济核算体系的相关理论，构建了生态GDP核算体系的研究框架。生态GDP既考虑了经济活动对资源消耗价值和环境污染带来的外部成本，促进加快经济发展方式转化，向以集约型、效益型、结构型发展方式转变的技术进步，也考虑了生态系统所带来的生态效益纳入国民经济核算中，体现人类社会和自然和谐共生的关系。
本文依据生态GDP核算理论和框架，结合中国情况，对我国各省份2007年生态GDP进行核算。当前经济发展增长模式下，中国GDP增长速度与能源消耗近似呈线性关系，2007年我国GDP增长达到27.36万亿，增长率近11.9%，其资源消耗达4619亿元，占GDP的1.69%，环境损害价值为2263亿元，占GDP的0.83%，扣除资源耗减和环境损害后的绿色GDP为266800亿元，使GDP减少近2.51%。森林和湿地生态系统产生的生态效益为13.2万亿元，占GDP的48.23%，2007年全国生态GDP生态GDP为39.88万亿，比当年GDP增加了31.37%，比绿色GDP增加了33.1%，生态系统提供的生态效益巨大，其无形的存在价值支持着经济发展，生态产品提供的生态效益在国民经济发展中起着功不可没的作用，大大消减了由于资源和环境损害造成对GDP增长率的减少量。
生态GDP核算体系既能在国家层次上进行，也能在区域层面上进行，为地域性资源环境经济核算体系建立提供科学指导。本文以贵阳市为代表进行生态GDP核算。贵阳市2010年资源消耗价值为45.51亿元，占当年GDP的4.06%，环境损害价值为9.6131亿元，合计为55.1231亿元，占当年GDP的4.91%，经环境因素调整的绿色GDP为1066.7亿元，生态GDP为1234.26亿元，比当年GDP增加了10%，比绿色GDP增加了13.58%，环境的正价值--生态效益起到重要贡献，森林生态效益占当年GDP的14.94%，消减了由于资源和环境损害造成对GDP增长率的减少量。
生态GDP克服了传统“绿色GDP”对资源价值认识的局限性、对可持续发展认识的片面性以及对存量和流量认识的混淆性；充分认识到人与自然界的和谐共处及生态产品的本质所在；纠正了官员对政绩考核这一“指挥棒”的错误认识；实现了生态价值可以变现的技术难题。科学而客观地评价生态系统为国民经济发展和人民生活水平提高所做出的贡献，全面地凸显生态系统对国家可持续发展的支撑力，为国家制定生态系统和经济社会可持续发展政策提供重要的科学依据和理论支撑。
生态GDP核算准确剖析自然环境与经济发展之间的互动关系，建立制度手段对环境资源进行价值管理，从而促进环境资源在经济中的合理利用，实现国民经济的可持续发展，推进绿色经济，实现社会协调发展。生态GDP核算框架为下一步开展生态GDP核算提供科学依据。
Since the industrial revolution, mankind has created more material wealth than in severalthousand years before it. But we also face major challenges such as population explosion,imbalancesin development, resourcesdepletionand environmental degradation.Theconventional GDP and other macroeconomic measures send incorrect economic signals,because they do neither reflect the contribution of natural resources to economic development,the depletion of natrual resources by human activities nor the economic losses caused byenvironmental damage.
Environmental economic accounts have been under discussion since as early the1970s,but only became widely known in the1990s. In1993the United Nations Statics Departmentpublished an interim handbook on environmental economic accounting, and in2003theyproduced a greatly revised and munch more detailed manual which is been applied in manycountries, and the SEEA Central Framework-the international statistical standard forenvironmentaleconomic accounting was published which is based on agreed concepts,definitions, classifications, and accounting rules in2012.
The SEEA-2012provides information in relation to the SEEA experimental ecosystemaccounting describes the state of knowledge on accounting for ecosystems. Unfortunately,they will do so only partially, primarily because they do not include the economic value ofnomarketed goods and services obtained from the environment, do they deduct for losses dueto environmental degradation, and do not calculate green GDP.
The eighteenth National Congress of the Communist Party of China clearly pointed outthat resource consumption, environmental damage and ecological benefits should be broughtinto economic and social development evaluation system to build an objective systemreflecting the requirement of ecological civilization.
The RIO+20conference adopted ground-breaking guidelines on green economypolicies.To jointly promote sustainable development, we should explore effective models of growing green economy.
Considering the defects of the traditional GDP and green GDP, which ignored theecological content when used to assess the regional sustainable development level and thedifficulty in green GDP implement in China, the study proposed the concept of ecologicalGDP（ECO-GDP）, then we constructed the ECO-GDP accounting system. The ECO-GDPaccounts system was a framework subtracted the resource consumption and environmentaldamage value from the GDP and added ecological benefits.This would make it possible to puteconomic growth in a cost-benefit framework, as we would be able to identify not only theloss of valued goods and natural resources, but also the resulting income gains from theecosystem services that have no market price.
Placing ecosystems services in a national accounting context requires these disciplines toconsider measurement in new ways. The ECO-GDP is a cross disciplinary effort between thestatistics, science, policy and ecologicaleconomics community in advancing the measurementframework to assess the condition of the ecosystems and its capacity to service economy andhuman beings.
The ECO-GDP accounts are satellite accounts to the main National Accounts and areextensions to the National Accounts which facilitate analysis of the wider impact of economicchange. The ECO-GDP Environmental Accounts are compiled in accordance with System ofIntegrated Environmental and Economic Accounting2003(SEEA) which closely follows theChina System of National Accounts2002(SNA). The ECO-GDP accounts provide data on theenvironmental impact of China economic activity, on the contribution of resources from theenvironment in the economy, and on associated ecological benefits of Natural ecosystems inChina.
The ECO-GDP Framework will be augmented by two other parts of the SEEA, namelythe SEEA Experimental Ecosystem Accounts and the SEEA extensions and Applications. TheSEEA Experimental Ecosystem Accounts will not be a statistical standard, but will provide aconsistent and coherent summary of the state of the art of using a systems approach to themeasurement of ecosystems within a broad framework that extends on the SEEA
An economic accounts is carried out of China’s ECO-GDP in2007, the results showedecological GDP increased by31.37%than current GDP and increased by33.10%than greenGDP, owed to natural ecosystem service domestic product rose by13.2trillion yuan in2007.The ECO-GDP accounts are used to make regional comparisons of the impact of the economyon the environment.They inform sustainable development economic policy that considersenvironment and sustainability issues as well as the economy and quality of life. They are alsoused to model impacts of fiscal or monetary measures and to evaluate the environmentalperformance of different industrial sectors.
The ECO-GDP accounting system can be performed at the nation level or at the regionallevel. It can provide scientific guidance for establishing the regional resources environmentaleconomic accounting system. This paper took Guiyang city as example. In2010, resourceconsumption value of Guiyang was4.551billion yuan, accounted for4.06%of the GDP;Value of environmental damage was961.31million yuan, accounted for4.91%of the GDP;Green GDP was106.67billion yuan, Eco-GDP was123.43billion yuan, Eco-GDP increased10%than GDP, and13.58%than green-GDP. Positive value of environment-Ecologicalbenefits play an important contribution. Forest ecological benefits accounted for14.94%ofGDP, and reduced the influence of resource and environment damage to GDP growth rate.
The ECO-GDP definition made up some defect of green GDP, such as the limitations ofthe understanding of the value of resources,one-sided understanding of sustainabledevelopment and confuse understanding of flow, and the stock concept. The ECO-GDPconcept recognized the nature of harmonious relationship between human and nature andecological product fully. The ECO-GDP sense rectified the misunderstanding of politicalachievement assessment for officials; solved the technical problems in liquidate the ecologicalvalue. The ECO-GDP accounting brings together economic and environmental information ina common framework to measure the contribution of the environment to the economy and theimpact of the economy on the environment. The ECO-GDP accounting provides a transparentinformation system for strategic planning and policy analysis which can be used to indentifymore sustainable paths of development.
The ECO-GDP framework complements the accounting for stocks and flows ofenvironmental assets presented. Rather than focusing on the various individual environmentalassets, the ECO-GDP accounting takes the perspective of ecosystems and, in effect, assesseshow individual environmental assets interact as part of natural processes in a spatial area toprovide a range of services for economic and other human activity. Theenvironmental-economic accounts provide the conceptual framework for integrated statisticson the environment and its relationship with the economy, including the impacts of theeconomy on the environment and the contribution of the environment to the economy. Acoherent set of indicators and descriptive statistics can be derived from the accounts thatinform a wide range of policies, including, but not limited to, green economy/green growth,natural resource management and sustainable development.
从70年代开始，国际上开始了综合环境经济核算（SEEA），从SEEA-1993、SEEA-2003到SEEA-2012不断完善，制定了国际统一的环境经济核算标准，提出了建立试验性生态系统账户。但对生态系统账户核算仅局限于物质流量的评估，考虑经济活动中对生态系统损害的描述。
十八大报告把生态文明建设提高到“五位一体”的总体布局的战略高度，明确指出了要把资源消耗、环境损害、生态效益纳入经济社会发展评价体系，建立体现生态文明要求的目标体系。里约+20峰会提出推动绿色经济，实现可持续发展。
针对现行GDP和绿色GDP在可持续发展经济评价中存在的不足，无法真实反映国民经济发展状况，以及绿色GDP在我国难以推进的现状，本研究对生态GDP概念进行了深入剖析，并在其理论和内涵的基础上构建了生态GDP核算体系，即在现行国民经济核算框架内扣除掉环境退化价值和资源消耗价值，加上生态效益，也即在原有绿色GDP核算体系的基础上把生态系统生态效益纳入核算，把生态服务功能产生的物质量和价值量纳入核算，建立生态系统账户，弥补绿色GDP核算中的缺陷，进一步改进和完善环境经济核算体系，体现出自然生态系统的再生产能力，真实反映环境、经济、社会可持续发展的要求。生态GDP核算体系是国民经济核算体系的附属卫星账户，是对国民经济核算体系的补充和完善，并应用了SEEA-2012中试验性生态系统账户内容，是现阶段最符合我国国情。
本文以生态经济学、环境价值论和可持续发展理论为基础，以国民经济核算为方法论为指导，借鉴联合国综合环境经济核算体系（SEEA-2012）和中国绿色国民经济核算体系的相关理论，构建了生态GDP核算体系的研究框架。生态GDP既考虑了经济活动对资源消耗价值和环境污染带来的外部成本，促进加快经济发展方式转化，向以集约型、效益型、结构型发展方式转变的技术进步，也考虑了生态系统所带来的生态效益纳入国民经济核算中，体现人类社会和自然和谐共生的关系。
本文依据生态GDP核算理论和框架，结合中国情况，对我国各省份2007年生态GDP进行核算。当前经济发展增长模式下，中国GDP增长速度与能源消耗近似呈线性关系，2007年我国GDP增长达到27.36万亿，增长率近11.9%，其资源消耗达4619亿元，占GDP的1.69%，环境损害价值为2263亿元，占GDP的0.83%，扣除资源耗减和环境损害后的绿色GDP为266800亿元，使GDP减少近2.51%。森林和湿地生态系统产生的生态效益为13.2万亿元，占GDP的48.23%，2007年全国生态GDP生态GDP为39.88万亿，比当年GDP增加了31.37%，比绿色GDP增加了33.1%，生态系统提供的生态效益巨大，其无形的存在价值支持着经济发展，生态产品提供的生态效益在国民经济发展中起着功不可没的作用，大大消减了由于资源和环境损害造成对GDP增长率的减少量。
生态GDP核算体系既能在国家层次上进行，也能在区域层面上进行，为地域性资源环境经济核算体系建立提供科学指导。本文以贵阳市为代表进行生态GDP核算。贵阳市2010年资源消耗价值为45.51亿元，占当年GDP的4.06%，环境损害价值为9.6131亿元，合计为55.1231亿元，占当年GDP的4.91%，经环境因素调整的绿色GDP为1066.7亿元，生态GDP为1234.26亿元，比当年GDP增加了10%，比绿色GDP增加了13.58%，环境的正价值--生态效益起到重要贡献，森林生态效益占当年GDP的14.94%，消减了由于资源和环境损害造成对GDP增长率的减少量。
生态GDP克服了传统“绿色GDP”对资源价值认识的局限性、对可持续发展认识的片面性以及对存量和流量认识的混淆性；充分认识到人与自然界的和谐共处及生态产品的本质所在；纠正了官员对政绩考核这一“指挥棒”的错误认识；实现了生态价值可以变现的技术难题。科学而客观地评价生态系统为国民经济发展和人民生活水平提高所做出的贡献，全面地凸显生态系统对国家可持续发展的支撑力，为国家制定生态系统和经济社会可持续发展政策提供重要的科学依据和理论支撑。
生态GDP核算准确剖析自然环境与经济发展之间的互动关系，建立制度手段对环境资源进行价值管理，从而促进环境资源在经济中的合理利用，实现国民经济的可持续发展，推进绿色经济，实现社会协调发展。生态GDP核算框架为下一步开展生态GDP核算提供科学依据。
Since the industrial revolution, mankind has created more material wealth than in severalthousand years before it. But we also face major challenges such as population explosion,imbalancesin development, resourcesdepletionand environmental degradation.Theconventional GDP and other macroeconomic measures send incorrect economic signals,because they do neither reflect the contribution of natural resources to economic development,the depletion of natrual resources by human activities nor the economic losses caused byenvironmental damage.
Environmental economic accounts have been under discussion since as early the1970s,but only became widely known in the1990s. In1993the United Nations Statics Departmentpublished an interim handbook on environmental economic accounting, and in2003theyproduced a greatly revised and munch more detailed manual which is been applied in manycountries, and the SEEA Central Framework-the international statistical standard forenvironmentaleconomic accounting was published which is based on agreed concepts,definitions, classifications, and accounting rules in2012.
The SEEA-2012provides information in relation to the SEEA experimental ecosystemaccounting describes the state of knowledge on accounting for ecosystems. Unfortunately,they will do so only partially, primarily because they do not include the economic value ofnomarketed goods and services obtained from the environment, do they deduct for losses dueto environmental degradation, and do not calculate green GDP.
The eighteenth National Congress of the Communist Party of China clearly pointed outthat resource consumption, environmental damage and ecological benefits should be broughtinto economic and social development evaluation system to build an objective systemreflecting the requirement of ecological civilization.
The RIO+20conference adopted ground-breaking guidelines on green economypolicies.To jointly promote sustainable development, we should explore effective models of growing green economy.
Considering the defects of the traditional GDP and green GDP, which ignored theecological content when used to assess the regional sustainable development level and thedifficulty in green GDP implement in China, the study proposed the concept of ecologicalGDP（ECO-GDP）, then we constructed the ECO-GDP accounting system. The ECO-GDPaccounts system was a framework subtracted the resource consumption and environmentaldamage value from the GDP and added ecological benefits.This would make it possible to puteconomic growth in a cost-benefit framework, as we would be able to identify not only theloss of valued goods and natural resources, but also the resulting income gains from theecosystem services that have no market price.
Placing ecosystems services in a national accounting context requires these disciplines toconsider measurement in new ways. The ECO-GDP is a cross disciplinary effort between thestatistics, science, policy and ecologicaleconomics community in advancing the measurementframework to assess the condition of the ecosystems and its capacity to service economy andhuman beings.
The ECO-GDP accounts are satellite accounts to the main National Accounts and areextensions to the National Accounts which facilitate analysis of the wider impact of economicchange. The ECO-GDP Environmental Accounts are compiled in accordance with System ofIntegrated Environmental and Economic Accounting2003(SEEA) which closely follows theChina System of National Accounts2002(SNA). The ECO-GDP accounts provide data on theenvironmental impact of China economic activity, on the contribution of resources from theenvironment in the economy, and on associated ecological benefits of Natural ecosystems inChina.
The ECO-GDP Framework will be augmented by two other parts of the SEEA, namelythe SEEA Experimental Ecosystem Accounts and the SEEA extensions and Applications. TheSEEA Experimental Ecosystem Accounts will not be a statistical standard, but will provide aconsistent and coherent summary of the state of the art of using a systems approach to themeasurement of ecosystems within a broad framework that extends on the SEEA
An economic accounts is carried out of China’s ECO-GDP in2007, the results showedecological GDP increased by31.37%than current GDP and increased by33.10%than greenGDP, owed to natural ecosystem service domestic product rose by13.2trillion yuan in2007.The ECO-GDP accounts are used to make regional comparisons of the impact of the economyon the environment.They inform sustainable development economic policy that considersenvironment and sustainability issues as well as the economy and quality of life. They are alsoused to model impacts of fiscal or monetary measures and to evaluate the environmentalperformance of different industrial sectors.
The ECO-GDP accounting system can be performed at the nation level or at the regionallevel. It can provide scientific guidance for establishing the regional resources environmentaleconomic accounting system. This paper took Guiyang city as example. In2010, resourceconsumption value of Guiyang was4.551billion yuan, accounted for4.06%of the GDP;Value of environmental damage was961.31million yuan, accounted for4.91%of the GDP;Green GDP was106.67billion yuan, Eco-GDP was123.43billion yuan, Eco-GDP increased10%than GDP, and13.58%than green-GDP. Positive value of environment-Ecologicalbenefits play an important contribution. Forest ecological benefits accounted for14.94%ofGDP, and reduced the influence of resource and environment damage to GDP growth rate.
The ECO-GDP definition made up some defect of green GDP, such as the limitations ofthe understanding of the value of resources,one-sided understanding of sustainabledevelopment and confuse understanding of flow, and the stock concept. The ECO-GDPconcept recognized the nature of harmonious relationship between human and nature andecological product fully. The ECO-GDP sense rectified the misunderstanding of politicalachievement assessment for officials; solved the technical problems in liquidate the ecologicalvalue. The ECO-GDP accounting brings together economic and environmental information ina common framework to measure the contribution of the environment to the economy and theimpact of the economy on the environment. The ECO-GDP accounting provides a transparentinformation system for strategic planning and policy analysis which can be used to indentifymore sustainable paths of development.
The ECO-GDP framework complements the accounting for stocks and flows ofenvironmental assets presented. Rather than focusing on the various individual environmentalassets, the ECO-GDP accounting takes the perspective of ecosystems and, in effect, assesseshow individual environmental assets interact as part of natural processes in a spatial area toprovide a range of services for economic and other human activity. Theenvironmental-economic accounts provide the conceptual framework for integrated statisticson the environment and its relationship with the economy, including the impacts of theeconomy on the environment and the contribution of the environment to the economy. Acoherent set of indicators and descriptive statistics can be derived from the accounts thatinform a wide range of policies, including, but not limited to, green economy/green growth,natural resource management and sustainable development.
引文
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