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The national accounts of the world, are basically in accordance with the accounting system of 93SNA (established by the United Nations System of National Accounts). It is based on a single input-output accounting for gross national product (GNP) or gross domestic product (GDP) GDP for the core indicators, accounting methods based on market transactions, environmental accounting has been excluded from the outside of the accounting system. After 60 years of the 20th century, with the global shortage of resources, deterioration of the ecological environment brought unprecedented challenges to human survival, some economists and people of insight have begun to realize the GDP to express a national or regional economic The growth and development of the society there are obvious flaws. Economic value of traditional national economic accounting system is not anti-resource environment, does not reflect the ecological costs of economic activity, and do not reflect the consumption of natural resources, environmental resources accounting, the amendment of the traditional national accounts, in order to adapt to the needs of sustainable development has been become a world trend. Green GDP is gross domestic product (GDP) after the environmental costs of investment, net of economic activity, the indicators can deduct that does not belong to the false part of the real wealth accumulation, which reproduces a real, viable, indicators of science, that is, the \to measure real progress and growth of a country or region, so that it can more precisely the Ming the growth and development of the number of expression and the quality of expression of the corresponding relationship. Norway, Sweden, Australia and other developed capitalist countries according to their own green national economic accounting system, from the current point of view, their approach, although there are still some of the inadequacies, but at least to protect the country's natural resources and the environment has played a positive role. China's economy maintained a rapid growth while excessive use and consumption of environmental resources, or even destroy. Therefore, the paper argues that China also needs to establish a green national economic accounting system suitable for China's national conditions. Pigovian welfare economic thinking as a starting point, the impact on the welfare of the quantity and welfare quality, external analysis of the accounting issues, including accounting for the external damage costs of the main issues to consider the establishment of green GDP accounting formula, and build up a set of green input-output accounting methodology of GDP accounting, primarily from the green, build the cost of the environment and ecology, resource valuation, the value of resource depletion estimates, the estimated value of resource degradation, environmental pollution and the loss of value of the estimated six to illustrate the method of Green GDP accounting. Correct, the application of a series of calculation method on the basis of the analysis of the Dezhou GDP in 2000 and 2004 constitute the two-year gross domestic product (GDP), from the loss of natural resources depletion, the degradation of contingent assets loss prevention spending, non- economic and natural assets transferred to the natural assets is calculated on the value of four aspects, calculation of GDP, gross domestic product (GDP) in the two years should be deducted, come to at least 4.11% and 6.58% of gross domestic product (GDP) of Texas at the expense of their own The cost of living environment (natural resources and environment) to acquire, at the same time through two years of dynamic contrast, better description and analysis to understand the relationship between local economic development and resource consumption. Finally, from the current reality, and proposed the establishment of the index system of green GDP accounting systematic, scientific, dynamic principle, pointed out that the implementation of green GDP accounting, you must start from the ideas, systems, means of three aspects, and the Dezhou sustainable suggestions: (1) technical capacity to improve the performance of the system: ② improve development capacity building ways; ③ The public participation awareness; ④ social capital accumulation.
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