绿色国民核算方法简评

 自国民经济核算体系（SAN）产生以来，人们就不断对其修改与完善，力求它能适应宏观经济调控和管理的需要。正因为如此，联合国SNA在不到50年时间就做了两次大的修改。20世纪80年代以来，为了适应可持续发展的需要，国际组织、各国政府和学者极力提倡“绿化”国民核算体系，即建立满足可持续发展战略需要的国民核算新模式——绿色国民核算体系。例如，《21世纪议程》提出“应在所有国家中建立环境与经济一体化的核算系统”；《中国21世纪议程》要求“建立各国自然资源的食物账户和价值账户，以支持建立综合的国民经济核算体系，以补充或改进现有的国民经济核算体系”。本文讨论绿色国民核算方法形成的机理，并对主要方法做简要评论，旨在明确绿色国民核算的发展方向。

A Brief Introduction of the Methodology of Green National Accounts

This paper focus on first on the original distinction between satellite accounts and aggregate economic indicators. This then leads us to a discussion of green nation accounts expressed in physical units and those expressed in monetary units. The paper then present the construction of accounting ‘frameworks’ as a consequence of the debates on ‘indicators of sustainability’ and ‘ environmental indicators’, and of their importance in environmental policy making. Finally, the paper suggests that the green national accounts should be constructed in China as soon as possible.