重慶市綠色gdp-重慶市自然資源與環(huán)境核算研究成果鑒定會

1、重慶市綠色GDP核算方法探索與實(shí)踐Methodological Exploration on geGDP Accounting and Practice in Chongqing,秦瑤 陸昕 Qin yao Lu xin重慶市統(tǒng)計(jì)局Chongqing Statistical Bureau2004年6月24日J(rèn)un.24,2004,前言Preface,一、重慶開展綠色GDP核算的理論依據(jù)The

2、oretical foundation of geGDP accounting in Chongqing 二、重慶市開展綠色GDP核算的背景Background of geGDP accounting in Chongqing三、重慶市綠色GDP核算方法的探索與實(shí)踐Methodological exploration on geGDP accounting and practice in Chongqing,四、結(jié)論Concl

3、usions五、對綠色GDP核算的思考Comments on geGDP accounting,前言Preface,我國在經(jīng)濟(jì)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 environmental cost has been paid behind high-speed development of the economy in China. 我國社會經(jīng)濟(jì)的可持續(xù)發(fā)展面臨挑戰(zhàn)。

4、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(jì)的貢獻(xiàn)及經(jīng)濟(jì)發(fā)展給自然資源和環(huán)境帶來的負(fù)面影響。Current GDP accounting has not reflected the economic contribution from environment and the negative eff

5、ect that economic development brings to natural resources and environment .,綠色GDP核算可以彌補(bǔ)GDP核算在反映資源環(huán)境與經(jīng)濟(jì)相互關(guān)系方面的缺陷。geGDP accounting can remedy GDP accounting in reflecting resources environment and economy interaction.綠

6、色GDP能為可持續(xù)發(fā)展提供科學(xué)的決策依據(jù)。geGDP can offer scientific decision-making warranty for sustainable development,一、重慶開展綠色GDP核算的理論依據(jù)Theoretical foundation of geGDP accounting in Chongqing 可持續(xù)發(fā)展理論Theory of sustainable development

7、 綜合環(huán)境經(jīng)濟(jì)核算理論（SEEA）System of integrated environmental and economic accounting (SEEA),二、重慶市開展綠色GDP核算的背景Background of geGDP accounting in Chongqing 重慶市統(tǒng)計(jì)局決定開展綠色GDP核算的課題研究，得到了國家統(tǒng)計(jì)局核算司的大力支持。Energetic support from th

8、e 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(diǎn)城市，課題被列為國家統(tǒng)計(jì)局方法制度改革三年滾動計(jì)劃里唯一的地方項(xiàng)目。In 2001

9、, 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

10、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 includes: 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。Chon

11、gqing 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(jì)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(jì)的綜合核算對重慶有特別重要的意義。Chongqing is an economic center of the upper reaches o

12、f 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(jì)

13、發(fā)展中的支柱產(chǎn)業(yè)，工業(yè)污染的問題較為突出。重慶作為2000年中挪環(huán)境項(xiàng)目的試點(diǎn)城市，研究的內(nèi)容也是工業(yè)污染。因此，環(huán)境與經(jīng)濟(jì)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 eco

14、nomy. Consequently, the focus of the 2000 Sino-Norway environmental project, piloted in Chongqing, is industrial pollution evaluation. Therefore, it also becomes the choice with top priority of the environmental task gro

15、up 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 basis.,三、重慶市綠色GDP核算方法的探索與實(shí)踐Methodological exp

16、loration 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(jì)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(shí)際操作的核算框架及核算方法。The accounting of geGDP in Chongqing, adjusted b

17、y the industrial environment, provides preliminary references on the practical framework and accounting methods for establishing " China integrated environmental and economic accounting system“ and regional geGDP ac

18、counting 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(jì)圈和工業(yè)行業(yè)之間的分布情況。It reflects the influence from the industrial production to the environment in Chongqing, the environmental cost paid during this process and its di

19、stribution across the Three Economic Zones as well as industries in Chongqing.,（二） 核算的基本思路(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(jì)算；其二是按治理成本計(jì)算。本課題采用的是第二種方法：在現(xiàn)行GDP中扣除工業(yè)污染治理成本的綠色GDP。 即：綠色GDP工業(yè)污染＝當(dāng)年的GDP－當(dāng)年治理工業(yè)污染付出的成本

20、。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 deduc

21、ting the treatment cost of the industrial pollution 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

22、思路是：以工業(yè)污染的實(shí)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(jìn)行調(diào)整。見下圖：The basic idea of this project is: Evaluating the treatment cost of the so called industrial “three-waste” based on the physical statistics of industria

23、l 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,,,=,+,產(chǎn)生量,處理量,實(shí)物量核算(廢水、固體廢棄物、廢氣),未處理量,,,,價值量核算(廢水、固體廢棄物、廢氣),,,,成本核

24、算,=,+,產(chǎn)生量,處理量,未處理量,,,=,+,環(huán)境降級 總成本,環(huán)境降級實(shí)際成本,環(huán)境降級 虛擬成本,,,,EDP2工業(yè)污染= EDP1工業(yè)污染—環(huán)境降級虛擬成本 =GDP—環(huán)境降級總成本—固定資產(chǎn)折舊,實(shí)物量×價格=價值量,EDP1工業(yè)污染=GDP —環(huán)境降級實(shí)際成本—固定資產(chǎn)折舊,,,,,,Flow chart of geGDP accounting,,,=

25、,+,Total waste produced,Waste treated,Statistics in physical terms(waste water, solid wastes, waste gas),Remnant,,,,Statistics in monetary terms(waste water, solid wastes, waste gas),,,,Cost evaluation,=,+,Total waste

26、produced,Waste treated,Remnant,,,=,+,Total cost ofenvironmental degradation,Actual cost of environmental degradation,Imputed cost of environmental degradation,,,,EDP2industrial pollution adjusted= EDP1industrial polluti

27、on adjusted—imputed cost of environmental degradation =GDP—total cost of environmental degradation—depreciation,quantity×price=value,EDP1industrial pollution adjusted=GDP —Actual cost o

28、f environmental degradation—depreciation,,,,,,（三）實(shí)踐中的局限性 (III) limitation in practice 1、問題的提出 1. Existing problems當(dāng)年治理的工業(yè)污染只解決了當(dāng)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 ye

29、ar has only solved part of the environmental problems in that year , it has not solved all problems accumulated in the past.,當(dāng)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(shí)際擴(kuò)散后的環(huán)境治理成本將遠(yuǎn)遠(yuǎn)大于計(jì)算的虛擬環(huán)境成本。所以，本課題計(jì)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

30、。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, where the imputed cost w

31、ould 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

32、時，還應(yīng)考慮保護(hù)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(yīng)有加法。While the cost of the environment is being considered, the benefits of the improvement of environment and ecological system from environment protection activities should also be c

33、onsidered. 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 pollution not only includes industrial pollution, but also includes other polluti

34、on (all other types of environmental pollution except industrial pollution),2、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(jìn)行資產(chǎn)的重估價，對環(huán)境等級的估價更加困難。No reeval

35、uation 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 c

36、ollect.,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)污染治理成本的綠色GDP核算方法，進(jìn)行了初步的探索和實(shí)踐。 In order to make best use of the existing materials and to assure geGDP accounting operable, onl

37、y the treatment cost of the industrial pollution has been considered and deducted from the traditional GDP.,（四）核算的基本方法 (IV) Basic accounting methods 1、工業(yè)污染實(shí)物量核算 1. Statistics of industrial pollution in physical terms

38、. 工業(yè)污染實(shí)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(jìn)行統(tǒng)計(jì)。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 a

39、ccounting content is: industrial waste water , solid industrial wastes, industrial waste gas.,（1）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 wa

40、ste 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 produced volume =Discharged volume + Recycled volume 未處理量=產(chǎn)生總量-處理總量Untreated Volume =T

41、otal produced volume – Treated volume,（2）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(dāng)年綜合利用量、貯存量、當(dāng)年處置量、當(dāng)年排放量。 Statistics includes five parts that are produced volume , comprehensive utilized volume in t

42、hat year, stored volume, treated volume in that year, discharged volume in that year. 當(dāng)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 volu

43、me stored in the past 當(dāng)年處置量=處置量-處置往年貯存量 Treated volume in that year = Treated volume - treated volume stored in the past 當(dāng)年排放量=產(chǎn)生量-當(dāng)年綜合利用量-貯存量-當(dāng)年處置量 Discharged volume in that year =Produced volume- Comprehens

44、ive utilized volume in that year- Stored volume- Treated volume in that year,（3）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 classified into three categories that are Sulfu

45、r 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、重慶市環(huán)保支出核算 2.

46、 Accounting on Environmental Protection Expenditure (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(jì)算出結(jié)構(gòu)數(shù)，根據(jù)工業(yè)經(jīng)濟(jì)宏觀總量數(shù)據(jù)，進(jìn)行工

47、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; Acquiring the structure of environmental related expenditure based on the data of 866 ind

48、ustrial 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

49、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(fèi)占主營業(yè)務(wù)稅金及附加的比重（1.26%）；Proportion of the tax and fee for resources and environment over the tax and surt

50、ax for core business (1. 26%); 資源環(huán)境費(fèi)占管理費(fèi)用的比重（3.16%）；Proportion of the fee for resources and environment over the operating expenses (overhead) (3. 16%); 環(huán)?；顒又С稣贾鳡I業(yè)務(wù)成本及其它業(yè)務(wù)支出的比重（1.05%）； Proportion of the EPE over th

51、e cost for core business and other business (1. 05%);,（2）工業(yè)環(huán)保性支出＝(勞動者報(bào)酬＋折舊＋中間投入)× 1.05%； (2) Industrial EPE=( compensation of employee + depreciation + intermediate input ) × 1. 05%; （3）環(huán)保用固定資產(chǎn)原值＝固定資產(chǎn)原值

52、15;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 = Ini

53、tial value of fixed assets for environmental protection × rate of depreciation（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 + cur

54、rent expenditure of industrial enterprises for environmental protection,（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 of depreciation (7)重慶市環(huán)保支出總額=政府環(huán)保支出當(dāng)年虛

55、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、重慶市工業(yè)“三廢”治理成本核算 3. Treatment cost for industrial “three waste” in Chongqing mu

56、nicipality 工業(yè)“三廢”治理成本的核算，用環(huán)?？傊С龊蛯?shí)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，

57、計(jì)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)保總投資； (1) Obtaining the proportion between the expenditure on the waste water, the solid waste, and the waste gas by analyzing the government expenditure on “three waste” tre

58、atment 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 expenditure on the waste w

59、ater, the solid waste, and the waste gas respectively.,（2）將實(shí)物量核算表中6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；(2) Obtaining the total treated volume of the waste water, the solid waste and the waste gas since 1996 by aggregating t

60、he treated volume of these three types of waste over 6 years respectively in the physical accounting tables; （3）用分“三廢”的環(huán)保支出分別除以“三廢”處理量，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,

61、 of the solid waste and of the waste gas by dividing each type of EPE by the corresponding treated volume,4、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(jìn)行統(tǒng)計(jì)。 The accounting of industrial pollutio

62、n value is estimated by administrative regions (40 counties) and by industries (19 industries) respectively. 價值量=實(shí)物量×單位治理成本Value = treated volume * unit 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(shí)物量× 1.63(工業(yè)廢水

63、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、綠色GDP工業(yè)污染核算5. geGDP adjusted by industrial pollution 環(huán)境降級總成

64、本=廢水產(chǎn)生總量+固體廢棄物產(chǎn)生量+廢氣產(chǎn)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(shí)際成本=廢水處理總量+固體廢

65、棄物當(dāng)年綜合利用量+固體廢棄物當(dāng)年處置量+廢氣去除量（價值量）Actual costs of environmental degradation = Total treated volume of waste water + Volume of comprehensive utilization of solid wastes in that year + Treated volume of solid wastes in that

66、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(shí)際成本Imputed cost of environmental degradation=Total cost of environmental degradation – Actual cost of environmental degradationED

67、P1工業(yè)污染=GDP-固定資產(chǎn)折舊-環(huán)境降級實(shí)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 =ED

68、P1 industrial pollution - Imputed cost of environmental degradation =GDP- Depreciation of fixed assets – Total cost of environment degradation,四、結(jié)論Conclusion

69、s（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(diǎn)。（I）The EDP2 adjusted by industrial pollution of the year 2002 in Chongqing was 165574 million yuan and it’s percentage over GDP was 84％,