依照社会成本(全成本)理论,任何经济活动的边际成 本应等于其边际社会成本(MSC),而边际社会成本由反映经济活动生产过程中所直接支付的生产费用的边际生产成本MPC,反映经济活动中由于今天对资源的使用而给未来使用者由于无法再使用而造成的损失(资源耗竭)的边际使用成本MUC和反映由于经济活动而造成的环境生态等方面的损失(生态功能破坏环境污染)的边际外部成本MEC三部分组成。以此为基础,我们对传统投入产出核算进行再设计,构造了绿色投入产出核算。 According to the theory of social cost (total cost), the marginal cost of any economic activity should be equal to its marginal social cost (MSC). The marginal social cost is the MPC, which reflects the marginal cost of production directly paid in the production of economic activity, The marginal cost of use (MUC) of loss (resource depletion) to future users due to the unavailability of resources due to the use of resources in the activity and the environmental and ecological loss caused by economic activities (ecological function destroys the environmental pollution ) Marginal external cost MEC consists of three parts. Based on this, we re-design the traditional input-output accounting and construct the green input-output accounting.