跨流域调水工程水价计价模式的研究及应用
摘要
根据最新的水价计价理论，全成本计价框架下供水工程水价应包括：资源成本、环境成本、工程成本、利润和税金三重成本五个组成部分。跨流域调水工程供水水源区和受水区往往隶属不同的行政区域，两者之间财政、税收及投资体系相对独立，为全成本水价研究和应用提供了条件。本文结合跨流域调水工程的特点，对全成本“三重构成”各个组成部分含义以及计算方法进行了研究。
资源成本亦称水权水价，是国家所有权借以实现的经济形式。资源成本包括天然水资源价格、水资源管理投入补偿两个方面。天然水资源的价格采用国际通用经验法进行间接估算，估算值反映了当地水资源短缺程度、水资源开发的难度及经济发展水平等因素。
环境成本是指为达到某种水质标准而付出的社会和水环境代价的经济补偿，包括为了保证水源水质水源区经济发展受限制而应得到的补偿及恢复水环境所需费用的补偿。
工程成本是指生产水商品的成本和产权收益，包括固定资产折旧费用、工程维修费用和工程运行管理费用。跨流域调水的工程成本包括水源调节工程和直接工程两部分。
在两部制水价的定义的基础上，再依据各项成本费用的性质和含义，可将其分别纳入容量水价和计量水价中，从而构成两部制水价，实行两部制水价有利于水资源的合理调配。
上述计价模式应用于广东省东深供水工程对香港供水价格计算中，得出理论水价为4.370元／m~3，若按两部制计价，则容量水价为2.019元／m~3，计量水价为2.322元／m~3。
According to the up-to-date full cost pricing theory, water supply price is composed of triple costs, which include resource cost, environment cost, engineering cost, profit and tax. In a transbasin diversion project, the catchment area and the intake area often belong to different administration regions. Therefore, their finance, revenue and investment system are relatively independent from each other, which means that the research on the full cost pricing model can be carried out. Combined with the characteristics of transbasion diversion project, my article research in meanings calculate methords for all parts of triple costs of full cost pricing.Resource cost, namely the water rights price, is the economic extemalization of national ownership for water. It includes natural water resource price and compensation for the investment in the prophase and actuality of water resource management, etc. Natural water price can be estimated indirectly by current international empirical method. The estimated value will reflect the shortage degree of local water resource, the exploitation difficulty of water resource, the level of local economic development, and so on.Environment cost is the economic compensation for handling cost of society and water environment used to make water meet a certain water quality standard. The cost is made up of water environment recovery cost and compensation for the limit to economic development in catchment area.Engineering cost means the manufacture cost of water commodity and its property right income. It comprises the depredation expense of fixed assets, engineering maintenance expense and engineering operational guidance cost. Engineering cost in a transbasin diversion project must include two parts. They are water source engineering and direct engineering.By the foundation of the definition about two-part water price, according to the features and meanings of a cost, it may be brought into capacity water price or measurement water price. These two kinds of water price constitute two-part water price. The application of two-part water price will be propitious to the appropriate allotment of water resource.At last, the water pricing model is utilized in the Dong-shen water supply project. The theoretical water price is 4.370 Yuan per cubic meter. In response to two-part water price system, the capacity water price is 2.109 Yuan per cubic meter, and the measurement water price is 2.322 Yuan per cubic meter.
资源成本亦称水权水价，是国家所有权借以实现的经济形式。资源成本包括天然水资源价格、水资源管理投入补偿两个方面。天然水资源的价格采用国际通用经验法进行间接估算，估算值反映了当地水资源短缺程度、水资源开发的难度及经济发展水平等因素。
环境成本是指为达到某种水质标准而付出的社会和水环境代价的经济补偿，包括为了保证水源水质水源区经济发展受限制而应得到的补偿及恢复水环境所需费用的补偿。
工程成本是指生产水商品的成本和产权收益，包括固定资产折旧费用、工程维修费用和工程运行管理费用。跨流域调水的工程成本包括水源调节工程和直接工程两部分。
在两部制水价的定义的基础上，再依据各项成本费用的性质和含义，可将其分别纳入容量水价和计量水价中，从而构成两部制水价，实行两部制水价有利于水资源的合理调配。
上述计价模式应用于广东省东深供水工程对香港供水价格计算中，得出理论水价为4.370元／m~3，若按两部制计价，则容量水价为2.019元／m~3，计量水价为2.322元／m~3。
According to the up-to-date full cost pricing theory, water supply price is composed of triple costs, which include resource cost, environment cost, engineering cost, profit and tax. In a transbasin diversion project, the catchment area and the intake area often belong to different administration regions. Therefore, their finance, revenue and investment system are relatively independent from each other, which means that the research on the full cost pricing model can be carried out. Combined with the characteristics of transbasion diversion project, my article research in meanings calculate methords for all parts of triple costs of full cost pricing.Resource cost, namely the water rights price, is the economic extemalization of national ownership for water. It includes natural water resource price and compensation for the investment in the prophase and actuality of water resource management, etc. Natural water price can be estimated indirectly by current international empirical method. The estimated value will reflect the shortage degree of local water resource, the exploitation difficulty of water resource, the level of local economic development, and so on.Environment cost is the economic compensation for handling cost of society and water environment used to make water meet a certain water quality standard. The cost is made up of water environment recovery cost and compensation for the limit to economic development in catchment area.Engineering cost means the manufacture cost of water commodity and its property right income. It comprises the depredation expense of fixed assets, engineering maintenance expense and engineering operational guidance cost. Engineering cost in a transbasin diversion project must include two parts. They are water source engineering and direct engineering.By the foundation of the definition about two-part water price, according to the features and meanings of a cost, it may be brought into capacity water price or measurement water price. These two kinds of water price constitute two-part water price. The application of two-part water price will be propitious to the appropriate allotment of water resource.At last, the water pricing model is utilized in the Dong-shen water supply project. The theoretical water price is 4.370 Yuan per cubic meter. In response to two-part water price system, the capacity water price is 2.109 Yuan per cubic meter, and the measurement water price is 2.322 Yuan per cubic meter.
引文
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[31]水利部财务司，水利工程供水生产费用核算管理规定，1995
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[34] Water resources in small island countries: cost recovery and demand management, Water Resources Journal, 1992, No.170, pp.8-12
[35] Adams, John C.J., Rate, revenues and realism. Journal of the New England Water Works Association. Vol.83, 1969, No.3, pp.191-209 .
[36] Raftelis , G.A. , National water rate survey. Journal of the American Water works Association.Vol.80, 1988, No.9, pp.78-81
[37] Mann , P.C. , Water pricing research needs. Journal of the American Water works Association.Vol.75, 1983, No.l, pp.24-27
[38] Peterson, D.H. and Bromley, D.W., Efficient and equitable pricing for wastewater systems: the Madison metropolitan sewerage district. Wisconsin Water Resources Center, Madison, Technical Report, WISWRC 77-09. 157pp., 1977
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