Discussion on the Application of Subjective Value Judgment in GEP Accounting System

With the increasing importance of ecological and environmental protection and the determination of targets such as carbon neutrality and carbon peak, people are faced with an important problem, which is the conflict between the current Gross Domestic Product (GDP) as an indicator of economic growth and these targets, then a new indicator—Gross Ecosystem Product (GEP)—was discussed and implemented, and a corresponding intelligent accounting system was developed, both in theory and in practice, however, compared with GDP, the value of social final products can be determined by the market, but the content of GEP can not be determined by the market. That is to say, GEP accounting has part that can be determined by market, and can be realized by objective data intelligent collection and accounting system similar to GDP accounting There are also parts that can not be determined by the market, which need to be determined by subjective value judgment. The part that can not be determined by the market is not reflected in the current GEP accounting system. The current system mainly continues the design of the GDP accounting system, this is clearly not enough to meet the actual needs. This paper discusses the feasibility of standardization of subjective value judgment and the feasible scheme of applying value judgment to GEP accounting system through preliminary investigation. specifically from four aspects to explore: 1. Current GEP accounting system for Feature Analysis. 2. Standardized design of value judgment for the parts of GEP accounting that can not be valued by the market. 3. This paper discusses how to provide the interface of subjective value judgment on the GEP Objective Data Intelligent Collection and accounting system and the relevant technology. 4. The application scheme of value judgment in GEP accounting system is proposed.