可持續(xù)國民財(cái)富核算:進(jìn)展、問題及出路

摘要： 可持續(xù)國民財(cái)富核算的基本問題是代際效率與代際公平的關(guān)系問題。弱核算試圖通過一定的代際交疊福利優(yōu)化模型解出相應(yīng)的代際公平指標(biāo),但其完全替代性假設(shè)不合理而且代際交疊福利的構(gòu)造也成問題。強(qiáng)核算以不可替代的關(guān)鍵自然資本作為代際公平指標(biāo),但卻放棄了代際交疊福利的構(gòu)造?？沙掷m(xù)福利核算試圖構(gòu)建一個(gè)完備且包含代際公平的代際社會福利賬戶,但卻沒有堅(jiān)實(shí)的理論基礎(chǔ)。關(guān)鍵消費(fèi)和關(guān)鍵資本約束下的一般代際交疊福利優(yōu)化模型可提供一個(gè)綜合核算模型把現(xiàn)有三種核算體系統(tǒng)一起來,作為進(jìn)一步研究的起點(diǎn)。
The key problem of sustainable wealth accounting is the relationship between inter-generational efficiency and inter-generational equity.Weak Sustainable Accounting tries to derive an inter-generational equity indicator from optimizing some overlapping-generation welfare;however,its complete-substitute hypothesis is irrational and its constructing of overlapping-generation welfare is problematic.Strong Sustainable Accounting argues that critical natural capital functions as an inter-generational equity indicator;however it gives up constructing overlapping-generation welfare.Index of Sustainable Economic Welfare constructs some indices of social welfare by extending traditional consumption account to including in certain inter-generational and genuine welfare items;however,they lacks necessary theoretic foundations.Generalized overlappinggeneration welfare constrained to critical consumption and critical capital developed in this article is a promising synthetic accounting model of all above three and argues to be taken as one way out of the problems of sustainable wealth accounting.