1、精品文档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 EconomicAccounting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6欢迎下载 。Literature Review of Economic AccountingAbstract: Current GDP is criticized because of not reflect the negative impact that brought from depletion a
2、nd 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 ad
3、justing for economic resources environment, the green GDP.Key words: GDP, the green GDP, value index of resources environment accounting, reviseGDP has been advocated by Keynes generation master of economics, it thought useful basis for reflect the supply, demand, unemployment and other issues in th
4、e 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
5、GDP index system cant Accurately reflecta countrys 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
6、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
7、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 environments impact on GDP,Improve this important indicator of the GDPof great significance. This study is only up
8、holding the premise of sustainable development, with GDPbut was directly related to the current GDPignores 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 wil
9、l 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, accoun
10、ting 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 cos
11、t, and improve the income, resources and environment (green income), which constitute the six indicators should directly adjust the value of GDP accounting system.1. Researches abroad1.1 Previous studies (50, 60 s of the 20th century)Gayle and Shaw Edward Shaw, think in terms of financial and real e
12、conomy relations, the role of the financial lies in the savers savings into investment, so as to improve the level of social productive investment. the financial structure and financial development , laidthe foundation of the theory of financial development. he lasted for more than hundred years, th
13、e statistical data of 35 countries, the financial structure and financial development for the history of the international comparison of horizontal and vertical comparison, thus reveals the financial development with regularity in the process of conclusion.1.2 formation and development (70-80 - s of
14、 the 20th century)Mckinnon and Shawestablished a analysis of the relationship between financial deepening and economic growth framework focuses on the unique phenomenonof financial repression in developing countries. McKinnon and shaw gave up the financial system in developed countries as the resear
15、ch object, to research financial problems in the developing world. Both weaken the ability of the financial system to gather financial resources, and make the financial system development stagnated or even reverse the situation.1.3 The latest research (since 1990)King and Levine using data from 1960
16、 countries in 1960-1989 analysis cometo the conclusion that financial development can stimulate economic growth; And Levine put forward the integration of financial development can be achieved by long-term output growth to improve a countrys financial system, so as to promote economic growth; Corrad
17、o Andini using the median regression technology proved Levine financial development and economic growth have a connection; But Andrea Vaona pointed out that more of the financial institutions of the effect on regional economic growth is bigger, and short-term financial term structure to the developm
18、ent of regional economy in larger.Resources and environment of the replacement cost and opportunity cost are for the protection of resources from depletion and deterioration of the environment occurs, a value of sacrifice, in the course of the current GDP accounting has been a true and properly refl
19、ected, therefore, no need for further adjustment.Improve the income, resources and environment (green income) is due to increase in the number of resources and environmental quality improvement brought about, is the net increase in national wealth, should be a positive factor affecting GDP - an incr
20、ease of entry.In summary we can conclude that: a revised GDP = GDP-existing resources and the environment due to join the equity price, the time adjustment factor, the environment adjustment coefficient and reduced profits - depletion of resources and environmental costs - the loss of resources and
21、environmental costs - resources environmental restoration costs, recycling costs and protecting the environment and resources to improve cost income.2. Researches in ChinaDomestic scholars in studying western financial development theory, try to apply it in Chinas financial and economic development
22、practice.His doctoral thesis of economic development in the financial contribution and efficiency are discussed emphatically in Chinas financial on quantity expansion and quality respectively on the economy, particularly emphasis on the financial efficiency is the key to the development of modern ec
23、onomy, and to improve the efficiency of Chinese financial from micro to macro level the constructive proposal.Tan Ruyong followed Levine model, using the quarterly data on Chinas financial development and economic growth, using ordinary least squares method, on the relationship between the financial
24、 development and economic growth in China by linear regression, and examines the deposit in turn monetary institutions and economic growth, the stock market and economic growth, and deposit money institutions , and the relationship of the stock market.Shi Yongdongusing the granger causality test and
25、 based on the Douglas production function under the framework of econometric analysis, the relationship between financial development and economic growth in China has carried on the empirical research. Safely draw the conclusion that Chinas economic growth and financial development in the granger se
26、nse there is a two-way causal relationship, and it is concluded that the financial development to economic growth contribution of specific values.In view of the past research is mostly based on country level, the focus of the study and gradually turned to the field of regional finance and regional e
27、conomy, the relationship between financial development and economic growth in the granular space. Because of regional finance and regional economytheory research and the literature is very limited, this article is only summary of the domestic scholars related research.Liu Renwu in Hainan provinces f
28、inancial structure and financial development as the research object, from the perspectiveof historyreappearance of Hainan finance development course, summarizes the Hainan development unsustainable financial deformity and financial institutional reasons.Xie Taifeng in the Beijing area the internal r
29、elation of financial development and economic growth for empirical analysis, think that the capital of financial development and economic growth has positive not only promote the relationship, and Granger causal relationship. Onthis basis, this paper combining the reality of Beijing, the Beijing fin
30、ance development and financial center construction put forward the corresponding policy recommendations. Qian Fangming research on relationship between regional finance and regional development, on the basis of literature review, in 11 cities of Zhejiang province as the research object, using the ec
31、onometric model of regional financial development and economic development relationship between the empirical analysis.3. ConclusionComprehensive the above studies, scholars at homeand abroad research on financial development and economic growth is gradual, foreign scholars both in theoretical and e
32、mpirical research in a leading position, and their research vision more open, more using cross-country data. Chinese scholars in combination with Chinas national conditions, provincial finance development and economic growth in China did a lot of research work. Chinese scholars theoretical research
33、is weak, however, most research results stay on whether financial development promotes economic growth level, the empirical analysis used data are limited to basic financial development bank loans, slightly into the securities market, the next step research direction should be the combination of Chi
34、nas capital market development put forward the financial development theory with Chinese characteristics.Green GDP accounting are not used to replace the current GDP, but the green GDPas the current GDP, an important supplementary indicators, GDPamendmentand improvement of existing play an important
35、 role. Although this amendment and require the help of more integrated sound, virtual estimation techniques, there are still manydifficulties in the operation, but we should take a series of steps (even if they are imperfect) to improve existing work, and not to concentrate solely limited to the imp
36、erfect nature of the attack on the crack of doom. As the resources of many environmental factors, measurement is extremely complex, reference resources, a leading national environmental and economic accounting experience, such as industrialized countries, the U.S. defense expenditure data on the env
37、ironmental establishment, theFrench account of natural heritage, Norway on oil, forests, fisheries and other important resources accounting; and if the developing countries of Mexico on oil depletion, the degradation of environmental assets, deforestation and land consumption accounting, etc., combi
38、ned with Chinas reality, I believe that China should focus on energy resources, mineral accounting , land resources, water resources, forest resources, grassland resources and ecological environmental resources, the system code corresponding value of the physical scale and scale, this measure out of
39、 the resource environment adjusted GDP.The data resources and environment statistics and accounting, primarily relying on the resources and the environment department in charge of business accounting information and business summary environmental accounting information, and then supplemented by the
40、special investigation is necessary to obtain a comprehensive, systematic, objective data After processing, sorting, and scientific projections, to obtain the number of current resources and the environment, quality indicators.Bibliography 1 WuYou, Cao Keyu. Onnatural resources and environmental acco
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