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一、循环经济会计产生的背景国家环保总局和国家统计局于2006年9月7日联合发布了《中国绿色国民经济核算研究报告(2004)》,这是我国第一份介入了环境污染调整的GDP核算研究报告,标志着我国绿色国民经济核算取得了阶段性的成果。研究表明:2004年因环境污染造成的经济损失为5118亿元,占GDP的3.05%。其中,水污染的环境成本为
First, the background of circular economy accounting The State Environmental Protection Administration and the National Bureau of Statistics on September 7, 2006 jointly released “China’s Green National Accounting Research Report (2004)”, which is China’s first intervention in environmental pollution GDP accounting research report, marking China’s green national economic accounting has made phased achievements. The research shows that the economic loss caused by environmental pollution in 2004 was 511.8 billion yuan, accounting for 3.05% of GDP. Among them, the environmental cost of water pollution is