金融经济文献综述毕业学术论文写作英文英语

山东财经大学

《学术论文写作》期末考试

文献综述

题目：Literature Review of Economic

Accounting

关于经济核算的文献综述

学生姓名：杨振

院系：国际交流学院

专业、班级：10级中英二班

学号：20101113221

完成时间：2013年5月6日

Literature Review of Economic Accounting Abstract: Current GDP is criticized because of not reflect the negative impact that brought from depletion and deterioration of resources environment to national economy sustainable development. Revised basic idea is: To national accounts as a starting point, use the effect of economic process to use the environment resources as the input of economic output and be accounted, finally find GDP that after adjusting for economic resources environment, the green GDP.

Key words:GDP, the green GDP, value index of resources environment accounting, revise

GDP has been advocated by Keynes generation master of economics, it thought useful basis for reflect the supply, demand, unemployment and other issues in the economic order, is the most important indicator that measure if the country is progressive and the degree of progress. However, since 70s, with the sharply increasing of population, consumption of natural resources and increasing environmental damage, there is growing recognition that traditional GDP index system can’t Accurately reflect a country's economic, social and cultural progress and sustainable development level of ability, because it does not account for the negative economic impact of sustainable development by deforestation, environmental pollution, soil erosion, resource depletion and destruction of the ozone layer. Not reflect the potential cost, potential benefits and eco-social, Unable to handle the demographic, economic, social, environment and resource coordination problem, on the contrary, unlimited consumption on the environment become a powerful booster and source of power of GDP. This is contrary to the sustainable development theory. So active in the resource environment and economic accounting, serious depletion of resources and protection of the environment's impact on GDP, Improve this important indicator of the GDP of great significance.

This study is only upholding the premise of sustainable development, with GDP but was directly related to the current GDP ignores the value of those resources and environment accounting and with the intrinsic link between GDP. In order to facilitate the collection of information and relatively accurately calculated, we will account for the content of natural and environmental resources are divided into nine categories, namely mining and energy resources, land resources, water resources, forest resources, marine resources, grassland resources, wildlife resources, renewable resources and environmental resources, accounting again on this basis the cost of depletion of resources and the environment, resources, environment, loss cost, resources and environment restoration costs and the cost of renewable resources and environmental protection costs, resources and environment of the replacement cost and opportunity cost, and improve the income, resources and environment (green income), which constitute the six indicators should directly adjust the value of