首先比选了可持续发展的3种基本评价方法:基于自然一社会一经济复杂系统方法论的评价方法、基于货币化的评价方法和基于生物物理量的评价方法。然后,依据真实储蓄的基础理论,提出了适用于经济高速增长城市的改进模型。随后,以广州、深圳和珠海3个城市为案例,对改进模型进行应用。结果表明:3个城市均保持可持续发展,从强到弱依次为广州、深圳、珠海;可持续发展能力与经济增长、人力资本投资增加呈正向相关,但资源环境成本的加大成为可持续发展的制约因素。最后,指出该模型操作性强、利于进行横向和纵向对比的优点,以及指标计算仍存在误差、导致真实储蓄计算结果偏高的缺点。
The accounting of urban sustainable development is one of the important contents of national economy. Firstly, this research compared and selected three kinds of the basic evaluation methods of sustainable development: the evaluation method based on the complicated system methodology of nature, society and economy, the evaluation method based on monetization, and the evaluation method based on biophysical amount. After that, the paper put forward an improved model suitable for the high-speed economy growth cities according to the basic theory of genuine saving. Subsequently, the text took Guangzhou, Shenzhen and Zhuhai as case examples applying the improved model. The results showed that, all of the three cities are keeping sustainable development, and the order from strong to weak is Guangzhou, Shenzhen and Zhuhai. Meanwhile, sustainable development capacity and the increasing of economy and human capital investment showed a positive correlation, but the increasing of the cost of resource and environment is becoming a restrictive factor of sustainable development. At last, the paper pointed out that the model was not only consistent with objective reality and had strong operability, but also favorable to across and longitudinal comparison, but the calculation of the indexes still existed errors, which caused the results of genuine saving was relatively higher.