基于环境生产要素理论的绿色核算及其与会计核算的协调

绿色GDP核算是发展的必然趋势。当前的相关探讨和实践存在着理论支撑不足，内部化不明显，技术障碍难以突破等问题。环境容量生产要素理论主张把环境容量也作为生产要素，企业采购环境容量生产要素的成本费用列入增加值核算的减项，从而实现国民经济核算对环境污染的损害计量。这种思路符合经济学的原理，可以借助市场的力量实现环境负外部性的内部化，便于与会计核算制度相衔接，简捷实用。论证了基于环境生产要素理论的绿色GDP核算模式，并分析了它与会计核算制度的衔接，介绍了核算过程。

A Preliminary Study of Green GDP and its Coordination with Accounting Based on Environment Capacity Production Factor Theory

Green GDP accounting is the inevitable trend of development. There are some problems in the current green GDP study and practice, such as the related theoretical support deficiency, interiorization being obvious, and technique barriers, etc. Environmental capacity production factor theory hold out that the environmental capacity is also a production factor, the cost of environmental capacity production factor procurement should be listed in deduction item of economic value added, so the pollution damage loss can be mensured in national economic accounting. This point of view is in line with the economics principle, thus environment external cost interiorization can be realize by market forces, and green GDP accounting technical barriers problem can be solved. ：