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随着社会的不断发展,人口、资源环境问题日益突出,人们也更多关注自身福利水平的变化。而传统GDP核算理论因其固有缺陷无法全面体现经济发展的环境代价、人们生活质量和政府管理水平。因此,本文提出3G-GDP国民经济核算概念,从绿色GDP、幸福GDP和政府GDP角度揭示3G-GDP核算的理论依据和概念内涵,并在SNA账户体系框架内分析3G-GDP核算的可行性,最后探索3G-GDP国民经济核算理论的应用前景,并得出3G-GDP指标可作为GDP替代或者扩展指标的结论。
With the continuous development of society, population, resources and environment problems have become increasingly prominent, and people pay more attention to the changes in their own welfare level. The traditional GDP accounting theory because of its inherent shortcomings can not fully reflect the environmental costs of economic development, people’s quality of life and the level of government management. Therefore, this paper puts forward the concept of 3G-GDP national economy accounting, reveals the theoretical basis and connotation of 3G-GDP accounting from the perspective of green GDP, happiness GDP and government GDP, and analyzes the feasibility of 3G-GDP accounting in the framework of SNA account system. Finally, it explores the application prospect of 3G-GDP theory of national accounts and concludes that 3G-GDP index can be used as an alternative or expansion indicator of GDP.