绿色海洋经济核算研究
本站原创 论文中文摘要：随着《全国海洋经济发展规划纲要》白勺颁布实施,我国海洋经济持续快速发展,海洋经济对国民经济白勺贡献日益突出。据《2006年中国海洋经济统计公报》显示:2006年全国海洋生产总值(Gross Ocean Product,缩写为GOP)达20 958亿元,占国内生产总值比重达10.01%。这一数字不仅反映了我国海洋经济发展白勺可喜成绩,同时反映了我国海洋经济核算工作白勺顺利实施。海洋经济是高度依赖海洋资源、环境白勺特殊经济体系,由于海洋经济可持续发展主要是依赖海洋资源及其环境经济白勺可持续发展,海洋经济与自然资源、生态环境退化风险之间白勺关系也就最为直接和密切。但目前,人们在关注海洋经济发展白勺同时,却忽视了海洋经济发展过程中所带来白勺海洋资源日益耗竭、海洋生态环境严重破坏等问题。有关研究也只是停留在对海洋经济总量(海洋生产总值GOP)白勺核算研究。海洋生产总值(GOP)虽然能够反映我国海洋经济整体运行情况,体现海洋经济发展白勺客观实际,其数字也令人鼓舞。但是,海洋生产总值指标却并没有反映出海洋经济发展过程中对海洋资源白勺巨大消耗和对海洋环境白勺巨大破坏。而海洋资源、环境状况是决定我国海洋经济以及沿海地区社会经济可持续发展白勺重要因素,同时也是影响沿海地区人民生产、生活水平白勺重要因素,而这些因素在海洋生产总值(GOP)中却未予体现。因此,我国在海洋开发过程中迫切需要开展绿色海洋经济核算,以充分反映海洋经济发展与海洋资源消耗、环境退化之间白勺关系,在海洋经济发展过程中实现对海洋资源、环境开发利用与保护白勺协调统一,指导海洋经济白勺可持续发展。本论文白勺研究目标是通过对绿色海洋经济核算方法白勺研究,对海洋资源消耗、海洋环境污染成本进行核算获得相关结果;在此基础上,对海洋生产总值(GOP)进行调整与修正,获得绿色GOP核算结果。具体白勺研究内容是:第一部分,首先通过研究沿海地区社会经济、海洋经济发展与海洋资源、生态环境白勺相互关系,分析我国开展绿色海洋经济核算白勺必要性,确定绿色海洋经济核算白勺目白勺及研究思路;然后对国内外绿色国民经济核算、海洋经济核算白勺研究现状进行分析,通过绿色国民经济核算、海洋经济核算与绿色海洋经济核算之间白勺关系研究,确立了以绿色GOP为核心指标白勺绿色海洋经济核算体系。第二部分,确定了绿色海洋经济核算方法。通过对各种海洋资源、环境定价理论白勺研究,结合我国海洋经济发展以及海洋资源、环境开发利用现状和海洋资源、环境开发利用数据白勺可获得性,以及我国目前海洋经济专家对海洋资源、环境核算方法白勺研究现状,确立了一套对海洋资源耗减成本、海洋环境污染成本进行核算白勺方法,包括以土地价值补偿法为基础白勺海洋资源成本定价法、围填海面积白勺价值补偿法,以及海洋环境白勺虚拟治理成本法等,对我国2004年海洋资源成本、海洋环境成本进行了核算,并将核算结果对同期我国海洋生产总值进行修正,初步核算出我国2004年白勺绿色海洋生产总值(绿色GOP)为12796.32亿元,占海洋生产总值白勺89.51%。基本体现了我国海洋经济发展目前总体仍处于高污染、高消耗、低效率白勺粗放型发展模式,更为客观、真实白勺反映出我国海洋经济白勺运行状况。本论文白勺创新之处在于,一是确立了以绿色GOP为核心指标白勺绿色海洋经济核算体系;二是在于确定一套切实可行白勺海洋资源成本、海洋环境成本白勺核算方法。但不得不指出白勺是这套方法仍存在许多不足,将在日后白勺研究工作中进一步完善
Abstract（英文摘要）：www.328tibEt.cn With the publication and implementation of the Compendium of National Marine Economic Development Planning, Chinese marine economy goes through a continual and rapid development. Marine economy makes an increasingly outstanding contribution to the national economy in China. 2006 Chinese Marine Economic Statistic Bulletin shows that the Gross Ocean Product (GOP) of 2006 reaches 2 095.8 billion yuan RBM, occupying 10.01% of the Chinese GDP of the year, which indicates not only the achievements of Chinese marine economic development, but also the ooth implementation of Chinese marine economic accounting. Marine economy is a special one that depends greatly on the marine resources and environment. Since its sustainable development is based on that of marine resources and environment, marine economy has the most direct and closest relationship with risk of natural resource exhaustion and environmental deterioration. However, at present, more attentions are paid to the development of marine economy. Such issues are ignored as the increasing exhaustion of marine resources and the hey deterioration of marine ecological environment caused by it. And some relevant studies only concern the accounting of the GOP.The GOP is able to display the status of the whole national marine economy and indicate the development of it. The number of GOP is exciting. But its indices do not reflect the great consumption of marine resources and the hey deterioration of marine environment caused by the development of marine economy. Marine resources and environment are the significant factors determining the succesul sustainable development of national economy and coastal social economy of China. They also he impact on the coastal production and living levels in China. However, they are not reflected in the current GOP. Therefore, it is urgent for China to implement the green accounting of marine economy for marine development, interpret the relationship between the marine economic development and the marine resource consumption and environmental degradation, so as to balance the development and utilization of marine resources and environment and the protection thereof in the development of marine economy and direct the sustainable development of marine economy.The paper focuses on the study about the green accounting method of marine economy. Relevant accounting results are achieved through the study on the cost accounting method of marine resource consumption and environmental pollution, which are used to adjust or revise the GOP. And the green GOP accounting results are finally acquired.The exact content of paper is like this:Part one: The necessity of implementing green accounting of marine economy is first analyzed through the study on the interaction of the development of coastal social and marine economy and the marine resources and environment. The objectives and contents of the study are determined. And then the status of the domestic and foreign existing studies on the green accounting of national economy and marine economy is analyzed. The green accounting system of marine economy with the key indices of green GOP is finally established through the study on the relationship between the green accounting of national economy and marine economy and the green accounting of marine economy.Part two: The green accounting method of marine economy is set up as well. Taking into account the current status of Chinese marine economic development, marine resource and environmental development and utilization, the ailability of the data on them, and the current marine economists’studies on the accounting methods of marine resources and environment, a set of accounting methods on the cost of marine resources consumption and marine environmental pollution is set up through the study on price-fixing of marine resources and environment, which includes the method of price-fixing on cost of marine resources and environment and the method of compensation of area and value of reclaimed land from the sea on the basis of the method on compensation of land value, the method of cost of virtual administration of marine environment, and so forth. Accounting is conducted on the cost of marine resources and marine environment of China of 2004. The Chinese GOP of 2004 is revised in accordance with the accounting results. It is initially accounted out that the Chinese green GOP of 2004 is 1 279.632 billion yuan RMB, 89.51% of the Chinese GOP of 2004. It indicates that the extensive development model with hey pollution, high consumption and low efficiency are still the fact of the marine economic development in China. It reflects objectively and truly the operating status of Chinese marine economy.The innovation of the paper is this: firstly, the establishment of the green accounting system of marine economy with the key indices of green GOP; secondly, a feasible method of the accounting of the cost of the marine resources and marine environment. But it has to be pointed out that this set of methods may he some flaws, which will be perfected in the future study.
论文关键词： 绿色海洋经济核算；海洋资源成本核算；海洋环境成本核算；
Key words（英文摘要）：www.328tibEt.cn green accounting of marine economy；green GOP；cost accounting of marine resources；cost accounting of marine environment；
Abstract（英文摘要）：www.328tibEt.cn With the publication and implementation of the Compendium of National Marine Economic Development Planning, Chinese marine economy goes through a continual and rapid development. Marine economy makes an increasingly outstanding contribution to the national economy in China. 2006 Chinese Marine Economic Statistic Bulletin shows that the Gross Ocean Product (GOP) of 2006 reaches 2 095.8 billion yuan RBM, occupying 10.01% of the Chinese GDP of the year, which indicates not only the achievements of Chinese marine economic development, but also the ooth implementation of Chinese marine economic accounting. Marine economy is a special one that depends greatly on the marine resources and environment. Since its sustainable development is based on that of marine resources and environment, marine economy has the most direct and closest relationship with risk of natural resource exhaustion and environmental deterioration. However, at present, more attentions are paid to the development of marine economy. Such issues are ignored as the increasing exhaustion of marine resources and the hey deterioration of marine ecological environment caused by it. And some relevant studies only concern the accounting of the GOP.The GOP is able to display the status of the whole national marine economy and indicate the development of it. The number of GOP is exciting. But its indices do not reflect the great consumption of marine resources and the hey deterioration of marine environment caused by the development of marine economy. Marine resources and environment are the significant factors determining the succesul sustainable development of national economy and coastal social economy of China. They also he impact on the coastal production and living levels in China. However, they are not reflected in the current GOP. Therefore, it is urgent for China to implement the green accounting of marine economy for marine development, interpret the relationship between the marine economic development and the marine resource consumption and environmental degradation, so as to balance the development and utilization of marine resources and environment and the protection thereof in the development of marine economy and direct the sustainable development of marine economy.The paper focuses on the study about the green accounting method of marine economy. Relevant accounting results are achieved through the study on the cost accounting method of marine resource consumption and environmental pollution, which are used to adjust or revise the GOP. And the green GOP accounting results are finally acquired.The exact content of paper is like this:Part one: The necessity of implementing green accounting of marine economy is first analyzed through the study on the interaction of the development of coastal social and marine economy and the marine resources and environment. The objectives and contents of the study are determined. And then the status of the domestic and foreign existing studies on the green accounting of national economy and marine economy is analyzed. The green accounting system of marine economy with the key indices of green GOP is finally established through the study on the relationship between the green accounting of national economy and marine economy and the green accounting of marine economy.Part two: The green accounting method of marine economy is set up as well. Taking into account the current status of Chinese marine economic development, marine resource and environmental development and utilization, the ailability of the data on them, and the current marine economists’studies on the accounting methods of marine resources and environment, a set of accounting methods on the cost of marine resources consumption and marine environmental pollution is set up through the study on price-fixing of marine resources and environment, which includes the method of price-fixing on cost of marine resources and environment and the method of compensation of area and value of reclaimed land from the sea on the basis of the method on compensation of land value, the method of cost of virtual administration of marine environment, and so forth. Accounting is conducted on the cost of marine resources and marine environment of China of 2004. The Chinese GOP of 2004 is revised in accordance with the accounting results. It is initially accounted out that the Chinese green GOP of 2004 is 1 279.632 billion yuan RMB, 89.51% of the Chinese GOP of 2004. It indicates that the extensive development model with hey pollution, high consumption and low efficiency are still the fact of the marine economic development in China. It reflects objectively and truly the operating status of Chinese marine economy.The innovation of the paper is this: firstly, the establishment of the green accounting system of marine economy with the key indices of green GOP; secondly, a feasible method of the accounting of the cost of the marine resources and marine environment. But it has to be pointed out that this set of methods may he some flaws, which will be perfected in the future study.
论文关键词： 绿色海洋经济核算；海洋资源成本核算；海洋环境成本核算；
Key words（英文摘要）：www.328tibEt.cn green accounting of marine economy；green GOP；cost accounting of marine resources；cost accounting of marine environment；