摘要
可持续国民财富核算的基本问题是代际效率与代际公平的关系问题。弱核算试图通过一定的代际交叠福利优化模型解出相应的代际公平指标,但其完全替代性假设不合理而且代际交叠福利的构造也成问题。强核算以不可替代的关键自然资本作为代际公平指标,但却放弃了代际交叠福利的构造。可持续福利核算试图构建一个完备且包含代际公平的代际社会福利账户,但却没有坚实的理论基础。关键消费和关键资本约束下的一般代际交叠福利优化模型可提供一个综合核算模型把现有三种核算体系统一起来,作为进一步研究的起点。
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.
出处
《首都师范大学学报（社会科学版）》
CSSCI
北大核心
2012年第6期42-48,共7页
Journal of Capital Normal University：Social Science Edition
关键词
可持续国民财富核算
代际交叠福利
代际公平
综合核算模型
sustainable wealth accounting
overlapping-generation welfare
inter-generational equity
synthetic accounting model
