中文摘要：

针对现有经济核算体系和指标存在的不足,亟须将资源和环境因素纳入统计核算范畴,以此全面、准确地描述经济和环境的关系。以综合环境经济核算体系为基础、以水资源环境经济核算研究为依据,描述了水资源耗减成本、水环境退化成本和水环境保护成本的概念。通过建立数学模型,对2007年黑龙江省的水资源价值成本进行了定量分析,获得2007年黑龙江省的绿色GDP为6 795.26亿元,研究结果表明,黑龙江省社会经济用水过程对环境造成了负面影响。首次将水资源耗减成本、水环境退化成本和水环境保护成本应用到黑龙江省经济核算中,完善了综合环境经济核算中价值量核算的研究。

英文摘要：

Aiming at the shortcomings of the present economic accounting system and indicators, the resource and environmental factors should be brought into the accounting system to describe the relationship between economy and environment completely and correctly. This study described the concept of water resources depletion （WRD） cost, water environmental degradation （WED） cost and water environmental protection （WEP） cost based on the system of integrated environmental and economic accounting （IEEA） and the research on environmental and economic accounting of water resources. Linear programming models were built to calculate and analyze the water resources value of Heilongjiang province in 2007. The results showed that the green GDP of Heilongjiang province was 679. 526 billion yuan in 2007 and the social economy water using process had negative effects on environment. The calculations of WRD, WED and WEP were applied to the economic accounting of Heilongjiang province for the first time and the approach perfec ted the research on value accounting in the IEEA.