改革现行国民经济核算体系的理论探讨

现行以GDP为主要指标的国民经济核算体系没有反映自然资源对经济发展的贡献和生态资源的巨大经济价值；没有反映生态环境恶化带来的经济损失；没有反映自然资源的耗减与折旧；没有反映环境保护费用支出等等，因而有很严重的弊端，必须要改革。本从国民经济核算和自然力、国民经济核算与三种资本观(物质资本观、人力资本观与生态资本观)、国民经济核算与发展观三个方面对现行国民经济核算体系的改革作了理论探讨。

A Theoretical Inquiry into the Reform of the Current National Economic Accounting System

The current national economic accounting system which takes GDP as its major index must be reformed owing to its serious drawbacks which lie in its failure to reflect the following aspects: the contribution of natural resources to the economic development and the great economic value of ecological resource; the economic loss caused by the deterioration of the ecological system; the depreciation and wastage of natural resources and the expenditure on environmental protections. This paper makes a theoretical inquiry into the reform of the current national economic accounting system from three aspects, i. e. the national economic accounting and the natural forces, the national economic accounting and three capital outlooks (material capital out look, manpower capital outlook and ecological capital outlook), and the national economic accounting and the development out- look.