基于耕地资源价值的绿色GDP核算研究——以江苏省为例

在我国现行的国民经济核算体系，即以联合国1993年修订的核算体系为主体中，耕地部分只反映了种植的农产品的收入，却没有反映导致的耕地资源环境污染的损失。针对耕地资源价值的低估和对其利用过程中产生的环境代价问题，以江苏省为例，对耕地资源耗竭成本、耕地资源环境降级成本和耕地资源恢复收益进行分析，采用收益倍数法、污染损失率法等评估方法构建核算模型，计算得出基于耕地资源价值调整的绿色GDP，结果显示： 基于耕地资源价值调整的绿色GDP逐年上升，耕地资源保护效果优于耕地环境整治效果；江苏省耕地环境降级成本占传统GDP比重最高且逐年波动增加，耕地污染情形依然不容乐观；江苏省耕地资源恢复收益增长速度落后于经济发展，需要进一步提高土地整治综合效益。研究结果对耕地资源质量提升和保护具有重要的政策指导价值。

A CASE STUDY ON JIANGSU PROVINCE: GREEN GDP ACCOUNTING STUDY BASED ON FARMLAND RESOURCE VALUES

In China's current economic accounting system, an accounting system revised by UN in 1993, farmland only inflects the income from crops, excluding the loss from polluted farmland resources. This paper, aiming at the undervalued farmland resources and environmental issues in Jiangsu province, analyzes farmland depleted cost, environmental degrading cost and restoration benefits, uses earnings multiplying and pollution loss rate to establish accounting model which is employed to calculate the green GDP based on adjusted farmland resources. The result shows a rising GDP, meaning farmland resource protection better than farmland environmental consolidation. Environmental degrading cost in Jiangsu province sits on top in traditional GDP in a rising tendency, and farmland pollution gets worse. Farmland restoration earnings increment rate lags behind economic development, which needs to improve land consolidation comprehensive earnings. This paper offers references for improving farmland resource quality and protection.