重慶市綠色GDP核算方法探索與實踐Methodological

1、重慶市綠色gdp核算方法探索與實踐methodological exploration on gegdp accounting and practice in chongqing秦瑤 陸昕 qin yao lu xin重慶市統(tǒng)計局chongqing statistical bureau2004年6月24日jun.24,2004前言preface一、重慶開展綠色一、重慶開展綠色gdpgdp核算的理論依據(jù)核算的理論依據(jù)i.theoretical foundation of gegdp accounting in chongqing 二、重慶市開展綠色二、重慶市開展綠色gdpgdp核算的背景核算的背

2、景ii.background of gegdp accounting in chongqing三、重慶市綠色三、重慶市綠色gdpgdp核算方法的探索與實踐核算方法的探索與實踐iii.methodological exploration on gegdp accounting and practice in chongqing四、結(jié)論四、結(jié)論iv. conclusions五、對綠色五、對綠色gdp核算的思考核算的思考v.comments on gegdp accounting前言前言preface我國在經(jīng)濟高速發(fā)展的背后，付出了高昂的資源代價和環(huán)境代價。heavy resources and e

3、nvironmental cost has been paid behind high-speed development of the economy in china. 我國社會經(jīng)濟的可持續(xù)發(fā)展面臨挑戰(zhàn)。the sustainable social and economic development of china faces challenge.現(xiàn)行的gdp核算沒有反映環(huán)境對經(jīng)濟的貢獻及經(jīng)濟發(fā)展給自然資源和環(huán)境帶來的負面影響。current gdp accounting has not reflected the economic contribution from environmen

4、t and the negative effect that economic development brings to natural resources and environment . 綠色gdp核算可以彌補gdp核算在反映資源環(huán)境與經(jīng)濟相互關(guān)系方面的缺陷。gegdp accounting can remedy gdp accounting in reflecting resources environment and economy interaction.綠色gdp能為可持續(xù)發(fā)展提供科學的決策依據(jù)。gegdp can offer scientific decision-makin

5、g warranty for sustainable development一、重慶開展綠色一、重慶開展綠色gdpgdp核算的理論依據(jù)核算的理論依據(jù)i.theoretical foundation of gegdp accounting in chongqing 可持續(xù)發(fā)展理論theory of sustainable development 綜合環(huán)境經(jīng)濟核算理論（seea）system of integrated environmental and economic accounting (seea)二、重慶市開展綠色二、重慶市開展綠色gdpgdp核算的背景核算的背景ii.backgroun

6、d of gegdp accounting in chongqing 重慶市統(tǒng)計局決定開展綠色gdp核算的課題研究，得到了國家統(tǒng)計局核算司的大力支持。energetic support from the department of national accounts of national bureau of statistics (nbs) has been got for developing gegdp accounting in chongqing statistical bureau. 2001年，重慶被確定為資源環(huán)境核算唯一的試點城市，課題被列為國家統(tǒng)計局方法制度改革三年滾動計劃里

7、唯一的地方項目。in 2001, chongqing was chosen as the only pilot city of the resources and environmental accounting, meanwhile the subject was the only regional project listed in the three-year rolling reform plan of methodological system of nbs. 綠色gdp核算包括：水資源、土地資源、森林資源、礦產(chǎn)資源、海洋資源以及環(huán)境等內(nèi)容。gegdp accounting incl

8、udes: water resources , land resources , forest resources , mineral resources , marine resources and environment etc. 重慶選擇了水資源和工業(yè)環(huán)境作為綠色gdp核算的研究方向。chongqing has chosen water resources and industrial environment as the research direction of gegdp accounting.重慶是長江上游的經(jīng)濟中心，三峽庫區(qū)有78.9%的區(qū)縣在重慶境內(nèi)。因此，水資源與經(jīng)濟的綜合

9、核算對重慶有特別重要的意義。chongqing is an economic center of the upper reaches of the changjiang river, and includes 78.9% counties of the three gorges reservoir area. therefore, integrated water resources accounting with economic accounting is of special importance for chongqing.重慶市作為老工業(yè)基地，工業(yè)是國民經(jīng)濟發(fā)展中的支柱產(chǎn)業(yè)，工業(yè)污染

10、的問題較為突出。重慶作為2000年中挪環(huán)境項目的試點城市，研究的內(nèi)容也是工業(yè)污染。因此，環(huán)境與經(jīng)濟的綜合核算成為課題組的首選。chongqing suffers greatly from industrial pollution because it is an old industrial base, where industries play pillar role in the regional economy. consequently, the focus of the 2000 sino-norway environmental project, piloted in chongq

11、ing, is industrial pollution evaluation. therefore, it also becomes the choice with top priority of the environmental task group this time. 本文介紹的是考慮了工業(yè)污染因素的綠色gdp核算方法的研究成果，是對綠色gdp核算的一種嘗試。this paper introduces the outcome of the project of gegdp adjusted by industrial pollution, and it is on a trial b

12、asis.三、重慶市綠色gdp核算方法的探索與實踐iii.methodological exploration on gegdp accounting and practice in chongqing（一）核算目的 （i） purpose of gegdp accounting核算經(jīng)工業(yè)環(huán)境調(diào)整的重慶市綠色gdp，為建立“中國綜合經(jīng)濟與資源環(huán)境核算”制度及地區(qū)綠色國民核算制度提供初步的、可實際操作的核算框架及核算方法。the accounting of gegdp in chongqing, adjusted by the industrial environment, provides p

13、reliminary references on the practical framework and accounting methods for establishing china integrated environmental and economic accounting system“ and regional gegdp accounting system.反映重慶市工業(yè)生產(chǎn)對環(huán)境帶來的影響，工業(yè)發(fā)展中付出的環(huán)境成本及其在重慶市三大經(jīng)濟圈和工業(yè)行業(yè)之間的分布情況。it reflects the influence from the industrial production

14、to the environment in chongqing, the environmental cost paid during this process and its distribution across the three economic zones as well as industries in chongqing. （二）（二） 核算的基本思路核算的基本思路(ii) basic methods(ii) basic methods 綠色gdp核算方法主要有兩種：其一是按環(huán)境損失計算；其二是按治理成本計算。本課題采用的是第二種方法：在現(xiàn)行g(shù)dp中扣除工業(yè)污染治理成本的綠色gd

15、p。 即：綠色gdp工業(yè)污染當年的gdp當年治理工業(yè)污染付出的成本。two types of methods are mainly used in gegdp accounting: one is to evaluate based on environmental loss, the other is to evaluate based on the treatment cost. this project follows the latter: to obtain gegdp by deducting the treatment cost of the industrial polluti

16、on from the traditional gdp. namely: gegdp industrial pollution adjusted =gdp of the reporting year treatment cost of industrial pollution of the reporting year. 本課題的基本思路是：以工業(yè)污染的實物量核算為基礎(chǔ)，通過對工業(yè)“三廢”治理成本的確定，核算出工業(yè)污染引起的環(huán)境降級成本，再對gdp進行調(diào)整。見下圖：the basic idea of this project is: evaluating the treatment cost

17、of the so called industrial “three-waste” based on the physical statistics of industrial pollutant first. then estimating the environmental degradation caused by industrial pollution. finally adjusting gdp. see the chart below: 核算基本思路框架圖核算基本思路框架圖=+產(chǎn)生產(chǎn)生量量處理處理量量實物量核算實物量核算(廢水、固體廢棄物、廢氣廢水、固體廢棄物、廢氣)未處未處理量

18、理量價值量核算價值量核算(廢水、固體廢棄物、廢氣廢水、固體廢棄物、廢氣)成本核算成本核算=+產(chǎn)生產(chǎn)生量量處理處理量量未處未處理量理量=+環(huán)境降級環(huán)境降級 總成本總成本環(huán)境降級環(huán)境降級實際成本實際成本環(huán)境降級環(huán)境降級 虛擬成本虛擬成本edp2工業(yè)污染工業(yè)污染= edp1工業(yè)污染工業(yè)污染環(huán)境降級虛擬成本環(huán)境降級虛擬成本 =gdp環(huán)境降級總成本環(huán)境降級總成本固定資產(chǎn)折舊固定資產(chǎn)折舊實物量實物量價格價格=價值量價值量edp1工業(yè)污染工業(yè)污染=gdp 環(huán)境降級實際成本環(huán)境降級實際成本固定資產(chǎn)折舊固定資產(chǎn)折舊flow chart of gegdp accounting=+total waste produ

19、cedwaste treatedstatistics in physical terms(waste water, solid wastes, waste gas)remnantstatistics in monetary terms(waste water, solid wastes, waste gas)cost evaluation=+total waste producedwaste treatedremnant=+total cost ofenvironmental degradationactual cost of environmental degradationimputed

20、cost of environmental degradationedp2industrial pollution adjusted= edp1industrial pollution adjustedimputed cost of environmental degradation =gdptotal cost of environmental degradationdepreciationquantityprice=valueedp1industrial pollution adjusted=gdp actual cost of environmental degradationdepre

21、ciation（三）實踐中的局限性（三）實踐中的局限性 (iii) limitation in practice 1、問題的提出 1. existing problems當年治理的工業(yè)污染只解決了當年的部分環(huán)境問題，沒有解決過去積累的全部問題。the treatment of the industrial pollution of the reporting year has only solved part of the environmental problems in that year , it has not solved all problems accumulated in th

22、e past.當年虛擬治理的工業(yè)污染只考慮了現(xiàn)行治理水平下的環(huán)境成本，而污染物實際擴散后的環(huán)境治理成本將遠遠大于計算的虛擬環(huán)境成本。所以，本課題計算的的虛擬環(huán)境成本可能低估現(xiàn)行工業(yè)活動對未來環(huán)境的潛在影響。the imputed treatment of the industrial pollution only considered the environmental cost under current treatment techniques rather than the treatment cost when the pollutant has been diffused, wher

23、e the imputed cost would become much larger. therefore, the imputed environmental cost obtained in this project might under evaluated the potential environmental impact to the future brought by the current industrial activities.在考慮環(huán)境成本代價的同時，還應考慮保護環(huán)境產(chǎn)生的環(huán)境改善和生態(tài)效益，即綠色gdp核算有減法也應有加法。while the cost of the

24、 environment is being considered, the benefits of the improvement of environment and ecological system from environment protection activities should also be considered. that is, gegdp is supposed to be a result of both subtraction and addition. 環(huán)境污染不僅指工業(yè)污染，也包括其它污染（指工業(yè)污染以外的所有環(huán)境污染）environmental pollut

25、ion not only includes industrial pollution, but also includes other pollution (all other types of environmental pollution except industrial pollution) 2 2、核算資料的現(xiàn)狀、核算資料的現(xiàn)狀2. current situation of data sources 綠色核算資料缺乏。shortage of materials related to gegdp accounting尚未進行資產(chǎn)的重估價，對環(huán)境等級的估價更加困難。no reevalua

26、tion of assets has been conducted, which makes evaluation of the grade of the environment more difficult. 工業(yè)污染以外的其它污染資料收集困難。statistics on other types of pollution other than industrial pollution are difficult to collect. 3、初步的探索 3. preliminary exploration 為了盡量利用現(xiàn)有資料，同時考慮到綠色gdp核算的可操作性，我們僅對扣除工業(yè)污染治理成本的

27、綠色gdp核算方法，進行了初步的探索和實踐。 in order to make best use of the existing materials and to assure gegdp accounting operable, only the treatment cost of the industrial pollution has been considered and deducted from the traditional gdp.（四）核算的基本方法（四）核算的基本方法 (iv) basic accounting methods 1、工業(yè)污染實物量核算 1. statisti

28、cs of industrial pollution in physical terms. 工業(yè)污染實物量核算分別按行政區(qū)域（40個區(qū)縣）和工業(yè)行業(yè)類型（19個行業(yè)）進行統(tǒng)計。statistics on industrial pollution are conducted by administrative regions (40 counties ) and by industries (19 industries ) respectively.核算內(nèi)容是：工業(yè)廢水、工業(yè)固體廢棄物、工業(yè)廢氣。the accounting content is: industrial waste water

29、, solid industrial wastes, industrial waste gas. （1 1）工業(yè)廢水）工業(yè)廢水 (1) industrial waste water 工業(yè)廢水包括三部分內(nèi)容：廢水產(chǎn)生總量、廢水處理總量和廢水未處理量。statistics includes three parts: total volume of waste water produced, total volume of waste water treated and total volume of waste water untreated. 產(chǎn)生總量=排放量+處理回用量 total produ

30、ced volume =discharged volume + recycled volume 未處理量=產(chǎn)生總量-處理總量untreated volume =total produced volume treated volume（2 2）工業(yè)固體廢棄物）工業(yè)固體廢棄物 (2) solid industrial wastes 工業(yè)固體廢棄物包括五部分內(nèi)容：產(chǎn)生量、當年綜合利用量、貯存量、當年處置量、當年排放量。 statistics includes five parts that are produced volume , comprehensive utilized volume in

31、that year, stored volume, treated volume in that year, discharged volume in that year. 當年綜合利用量=綜合利用量-綜合利用往年貯存量 comprehensive utilized volume in that year = comprehensive utilized volume comprehensive utilized volume stored in the past 當年處置量=處置量-處置往年貯存量 treated volume in that year = treated volume -

32、treated volume stored in the past 當年排放量=產(chǎn)生量-當年綜合利用量-貯存量-當年處置量 discharged volume in that year =produced volume- comprehensive utilized volume in that year- stored volume- treated volume in that year （3 3）工業(yè)廢氣）工業(yè)廢氣 (3)industrial waste gas 工業(yè)廢氣按物質(zhì)分為三種：二氧化硫、煙塵、粉塵。 industrial waste gas is hereby classifi

33、ed into three categories that are sulfur dioxide , smoke and dusts. 包括三部分內(nèi)容：產(chǎn)生量、去除量和排放量。 statistics includes: produced volume , treated volume and discharged volume. 產(chǎn)生量=去除量+排放量 produced volume =treated volume + discharged volume 2 2、重慶市環(huán)保支出核算、重慶市環(huán)保支出核算 2. accounting on environmental protection expe

34、nditure (epe) in chongqing municipality（1）工業(yè)企業(yè)內(nèi)部環(huán)保支出核算(1) accounting on epe within enterprises 利用2002年投入產(chǎn)出調(diào)查取得全市1415個單位的資源環(huán)境支出數(shù)據(jù)，再利用其中866家工業(yè)企業(yè)的調(diào)查數(shù)據(jù)計算出結(jié)構(gòu)數(shù)，根據(jù)工業(yè)經(jīng)濟宏觀總量數(shù)據(jù)，進行工業(yè)企業(yè)內(nèi)部環(huán)保支出的測算。 obtaining environmental related expenditure of all 1415 units in chongqing from the 2002 input-output survey; acquir

35、ing the structure of environmental related expenditure based on the data of 866 industrial enterprises out of all 1415 survey units; applying the appropriate ratios to relevant industrial totals to obtain the estimates of total epe within enterprises.環(huán)保用固定資產(chǎn)原值占固定資產(chǎn)原值的比重（2.18%）；proportion of the init

36、ial value of fixed assets for environmental protection over the initial value of total fixed assets (2. 18%); 資源環(huán)境稅費占主營業(yè)務稅金及附加的比重（1.26%）；proportion of the tax and fee for resources and environment over the tax and surtax for core business (1. 26%); 資源環(huán)境費占管理費用的比重（3.16%）；proportion of the fee for reso

37、urces and environment over the operating expenses (overhead) (3. 16%); 環(huán)保活動支出占主營業(yè)務成本及其它業(yè)務支出的比重（1.05%）； proportion of the epe over the cost for core business and other business (1. 05%); （2）工業(yè)環(huán)保性支出(勞動者報酬折舊中間投入) 1.05%； (2) industrial epe=( compensation of employee + depreciation + intermediate input )

38、 1. 05%; （3）環(huán)保用固定資產(chǎn)原值固定資產(chǎn)原值2.18 (3) initial value of fixed assets for environmental protection = initial value of fixed assets 2. 18% （4）環(huán)保用固定資產(chǎn)折舊環(huán)保用固定資產(chǎn)原值折舊率(4) depreciation of fixed assets for environmental protection = initial value of fixed assets for environmental protection rate of depreciatio

39、n（5）工業(yè)內(nèi)部環(huán)保支出環(huán)保用固定資產(chǎn)折舊工業(yè)環(huán)保經(jīng)常性支出(5) epe within industrial enterprises = depreciation of fixed assets for environmental protection + current expenditure of industrial enterprises for environmental protection （6 6）政府環(huán)保支出虛擬折舊=政府環(huán)保支出折舊率imputed depreciation of epe for government sector =government epe rate

40、 of depreciation (7)重慶市環(huán)保支出總額=政府環(huán)保支出當年虛擬折舊+工業(yè)內(nèi)部環(huán)保支出額total epe in chongqing = imputed depreciation of epe for government sector in that year + epe within industrial enterprises 3 3、重慶市工業(yè)、重慶市工業(yè)“三廢三廢”治理成本核算治理成本核算 3. treatment cost for industrial “three waste” in chongqing municipality 工業(yè)“三廢”治理成本的核算，用環(huán)保

41、總支出和實物量表中的處理量測算出單位處理成本。obtaining unit treatment cost for “three waste” by dividing the total epe by the total treated volume in the physical accounting table（1）通過直轄以來政府在“三廢”治理上的投資，計算出三者的比例，來分劈直轄以來的環(huán)保支出總額，得到直轄以來分廢水、固體廢棄物、廢氣的環(huán)?？偼顿Y； (1) obtaining the proportion between the expenditure on the waste wate

42、r, the solid waste, and the waste gas by analyzing the government expenditure on “three waste” treatment in chongqing since 1996 when it became a municipality directly under the central government. applying the ratio to the total epe of the same time series to obtain the total environmental expendit

43、ure on the waste water, the solid waste, and the waste gas respectively. （2）將實物量核算表中）將實物量核算表中6年的數(shù)據(jù)加總，得到直轄以來年的數(shù)據(jù)加總，得到直轄以來分廢水、固體廢棄物、廢氣的總處理量；分廢水、固體廢棄物、廢氣的總處理量；(2) obtaining the total treated volume of the waste water, the solid waste and the waste gas since 1996 by aggregating the treated volume of the

44、se three types of waste over 6 years respectively in the physical accounting tables; （3）用分）用分“三廢三廢”的環(huán)保支出分別除以的環(huán)保支出分別除以“三廢三廢”處理量，處理量，得到廢水、固體廢棄物、廢氣的單位處理成本。得到廢水、固體廢棄物、廢氣的單位處理成本。 (3) obtaining the unit treatment cost of the waste water, of the solid waste and of the waste gas by dividing each type of epe

45、 by the corresponding treated volume 4 4、價值量核算、價值量核算 4. value evaluation工業(yè)污染價值量核算分別按行政區(qū)域（40個區(qū)縣）和工業(yè)行業(yè)類型（19個行業(yè)）進行統(tǒng)計。 the accounting of industrial pollution value is estimated by administrative regions (40 counties) and by industries (19 industries) respectively. 價值量=實物量單位治理成本value = treated volume * u

46、nit treatment cost *工業(yè)廢水產(chǎn)生總量的價值量=工業(yè)廢水產(chǎn)生總量的實物量 1.63(工業(yè)廢水處理成本)* value of industrial waste water produced = volume of industrial waste water produced 1.63 (unit treatment cost of the industrial waste water) 5 5、綠色、綠色gdpgdp工業(yè)污染工業(yè)污染核算核算5. gegdp adjusted by industrial pollution 環(huán)境降級總成本=廢水產(chǎn)生總量+固體廢棄物產(chǎn)生量+廢氣產(chǎn)

47、生總量（價值量）total cost of environmental degradation = total volume of waste water produced +volume of solid wastes produced + total volume of waste gas produced (in monetary terms) 環(huán)境降級實際成本=廢水處理總量+固體廢棄物當年綜合利用量+固體廢棄物當年處置量+廢氣去除量（價值量）actual costs of environmental degradation = total treated volume of waste

48、 water + volume of comprehensive utilization of solid wastes in that year + treated volume of solid wastes in that year+ treated volume of waste gas in that year (in monetary terms) 環(huán)境降級虛擬成本=環(huán)境降級總成本-環(huán)境降級實際成本imputed cost of environmental degradation=total cost of environmental degradation actual cost

49、 of environmental degradationedp1工業(yè)污染=gdp-固定資產(chǎn)折舊-環(huán)境降級實際成本edp1 industrial pollution =gdp- depreciation of fixed assets- actual cost of environmental degradation edp2工業(yè)污染=edp1工業(yè)污染-環(huán)境降級虛擬成本 = gdp-固定資產(chǎn)折舊-環(huán)境降級總成本edp2 industrial pollution =edp1 industrial pollution - imputed cost of environmental degradat

50、ion =gdp- depreciation of fixed assets total cost of environment degradation四、結(jié)論四、結(jié)論iv. conclusions（一）2002年重慶市edp2工業(yè)污染為1655.74億元，占gdp的比重為84.0，比1997年降低了1.9個百分點。（i）the edp2 adjusted by industrial pollution of the year 2002 in chongqing was 165574 million yuan and its percentage over gdp was 84,which dropped by 1.9 in 2002 compared with that in 1997. （二）工業(yè)污染帶來的環(huán)境降級總成本逐年增大，2002年比1997年增加了8.3億元；但占gdp比重呈下降趨勢，2002年比1997年下降了1.2個百分點。(ii) the total cost of environment degradation brought by industrial pollution increased year by year, compared with 1997, it increased by 830 million yuan in 2002;