区域高环境风险行业生态补偿对象及补偿标准分析
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摘要
高环境风险行业引发的环境污染、资源耗竭等环境负外部性问题已成为阻碍可持续发展的重要生态问题。区域高环境风险行业退出的生态补偿是减少环境负外部性的重要手段。为了顺利实施已获得准入许可的行业企业退出,需要明确退出行业的损失主体,确定补偿对象,核算其损失的机会成本并确定补偿标准。利用生态补偿理论、生产要素理论,并结合环境资产的特点分析了行业生态补偿中涉及的补偿对象,其主要包括:雇员、企业和政府;在此基础上,利用联合国发布的国民账户体系(SNA)和环境经济核算体系中心框架(SEEA)核算相关主体的雇员报酬、企业盈余、资产退出损失、资源租金以及资产净现值等以表征其参与行业生态补偿的损失,确定补偿标准。以陇南市水电行业为例,通过统计数据和行业投入产出调查数据,测算其主体损失并制定补偿标准,结果表明:陇南市水电行业全部退出的总损失需补偿290. 8亿元,其中雇员损失补偿10. 91亿元,政府损失补偿88. 94亿元,企业总损失补偿190. 95亿元。考虑到经费约束和生态功能重要性的区别,可根据企业区位和产值进行分期退出:近期可优先退出位于自然保护区、国家公园等重要生态功能区的水电企业,退出总损失需补偿为3. 74亿元,其中雇员损失补偿0. 18亿元,政府损失补偿0. 43亿元,企业损失补偿3. 13亿元;远期可根据需要设计不同的退出方案,假定以现有全市水电行业产值的50%进行退出,则总损失需补偿145. 41亿元,其中,雇员损失补偿5. 46亿元,政府损失补偿44. 47亿元,企业损失补偿95. 48亿元。
With economic growth,serious environmental negative externalities caused by industries of regional high environmental risk have arisen and become one of important ecological issues,such as environmental pollution and resource depletion. Ecological Compensation( EC) of industry exit is an important means for reducing negative externalities,especially in the high environmental risk industries. To implement the original licit industries exit project,the compensation objects and their opportunity costs,which are the compensation standards,should be clarified ahead. Integrated the theory of EC,production factor theory,the characteristic of the environmental asserts,we identified that the compensation objects include the government,some enterprises and the employees of related enterprises,firstly. Then we analyzed the loss of the government,enterprise and the employee; and we use the SNA and the SEEA to calculate the specific value of the resource rents,surplus of an enterprise,withdrawal losses of enterprise assets and the employee compensation, et al. And we used these numbers to determine compensation standards of each object. Take the hydroelectricity industry in Longnan city as an example,we use statistical data and survey data to calculate the losses of industry exit of the related compensation objects to set compensation standards. We found that the total loss of the whole hydroelectricity industry exit is29. 080 billion yuan. The losses of employee,the government and the enterprise are 1. 091,8. 894 and 19. 095 billion yuan,respectively. Given budget constraints and different importance of ecological functions,the related enterprises can be exited gradually according to theirs outputs and locations. We suggest the hydroelectricity enterprises in the nature reserves priority to exit and the whole loss is 0. 374 billion yuan,and the losses of employee,the government and the enterprise are 0. 018,0. 043 and 0. 313 billion yuan,respectively. The long-term planning can be set as different required. Here assumption is set that half of the whole hydroelectrical industry exit. That means the whole loss is 14. 541 billion yuan,and the losses of employee,the government and the enterprise are0. 546,4. 447 and 9. 548 billion yuan,respectively.
With economic growth,serious environmental negative externalities caused by industries of regional high environmental risk have arisen and become one of important ecological issues,such as environmental pollution and resource depletion. Ecological Compensation( EC) of industry exit is an important means for reducing negative externalities,especially in the high environmental risk industries. To implement the original licit industries exit project,the compensation objects and their opportunity costs,which are the compensation standards,should be clarified ahead. Integrated the theory of EC,production factor theory,the characteristic of the environmental asserts,we identified that the compensation objects include the government,some enterprises and the employees of related enterprises,firstly. Then we analyzed the loss of the government,enterprise and the employee; and we use the SNA and the SEEA to calculate the specific value of the resource rents,surplus of an enterprise,withdrawal losses of enterprise assets and the employee compensation, et al. And we used these numbers to determine compensation standards of each object. Take the hydroelectricity industry in Longnan city as an example,we use statistical data and survey data to calculate the losses of industry exit of the related compensation objects to set compensation standards. We found that the total loss of the whole hydroelectricity industry exit is29. 080 billion yuan. The losses of employee,the government and the enterprise are 1. 091,8. 894 and 19. 095 billion yuan,respectively. Given budget constraints and different importance of ecological functions,the related enterprises can be exited gradually according to theirs outputs and locations. We suggest the hydroelectricity enterprises in the nature reserves priority to exit and the whole loss is 0. 374 billion yuan,and the losses of employee,the government and the enterprise are 0. 018,0. 043 and 0. 313 billion yuan,respectively. The long-term planning can be set as different required. Here assumption is set that half of the whole hydroelectrical industry exit. That means the whole loss is 14. 541 billion yuan,and the losses of employee,the government and the enterprise are0. 546,4. 447 and 9. 548 billion yuan,respectively.
引文
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[18]袁广达.我国工业行业生态环境成本补偿标准设计—基于环境损害成本的计量方法与会计处理[J].会计研究,2014(8):88-95.
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[24]张建华,林飞. SNA与SEEA的环境资产比较分析[J].统计与信息论坛,2002,17(1):58-63.
[25]徐渤海.中国环境经济核算体系(CSEEA)研究[D].北京:中国社会科学院研究生院,2012.
[26]高敏雪.《环境经济核算体系(2012)》发布对实施环境经济核算的意义[J].中国人民大学学报,2015(6):47-55.
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[28]张丽,韩菊红.水电站[M].郑州:黄河水利出版社,2009.
[29]左东启.水力发电与环境生态[J].水利水电科技进展,2005,25(2):1-7.
[30]汤鑫华.论水力发电对生态环境的影响[J].水电与新能源,2010(5):67-73.
[31]马俊杰.商业银行水电项目贷款风险评估研究[D].成都:西南财经大学,2013.
[32]陇南市统计局. 2016年陇南市发展年鉴[M].武都:陇南市统计局,2017.
[33]国家统计局国民经济核算司. 2012全国投入产出调查培训手册[M].北京:中国统计出版社,2012.
[34]罗斯,威斯特菲尔德,杰富.公司理财[M].第9版.吴世农,沈艺峰,王志强,等,译.北京:机械工业出版社出版,2017.
[2]张红凤,周峰,杨慧,等.环境保护与经济发展双赢的规制绩效实证分析[J].经济研究,2009(3):14-26.
[3]李昌峰,张娈英,赵广川,等.基于演化博弈理论的流域生态补偿研究——以太湖流域为例[J].中国人口·资源与环境,2014,24(1):171-176.
[4]王千,白明旭.中国矿区生态补偿资金来源机制和对策探讨[J].中国人口·资源与环境,2015,25(5):75-82.
[5]于平.矿山生态恢复环保部门统一监管[N].中国环境报,2006-07-26.
[6]吴春华.水利水电工程开发与河流生态修复“水电开发与绿色未来”新华论坛论文集[C].北京:中国水利水电出版社,2007:116-121.
[7]徐中民,李兴文,赵雪雁,等.甘肃省典型地区生态补偿机制研究[M].北京:中国财政经济出版社,2011.
[8]欧阳志云,郑华,岳平.建立我国生态补偿机制的思路与措施[J].生态学报,2013,33(3):686-692.
[9]赖力,黄贤金,刘伟良.生态补偿理论、方法研究进展[J].生态学报,2008,28(6):2870-2877.
[10]李屹峰,罗玉珠,郑华,等.青海省三江源自然保护区生态移民补偿标准[J].生态学报,2013,33(3):764-770.
[11]DENG X H,XU Z M. Green auctions and reduction of information rents in payments for environmental services:an experimental investigation in Sunan County,Northwestern China[J]. PLOS One,2015,10(3):e0118978.
[12]WUNDER S,ENGEL S,PAGIOLA S. Taking stock:a comparative analysis of payments for environmental services programs in developed and developing countries[J]. Ecological economics,2008,65(4):834-852.
[13]李国平,石涵予.退耕还林生态补偿标准、农户行为选择及损益[J].中国人口·资源与环境,2015,25(5):152-161.
[14]谭秋成.资源的价值及生态补偿标准和方式:资兴东江湖案例[J].中国人口·资源与环境,2014,24(12):6-13.
[15]李长健,孙富博,黄彦臣.基于CVM的长江流域居民水资源利用受偿意愿调查分析[J].中国人口·资源与环境,2017,27(6):110-118.
[16]ENGEL S,PAGIOLA S,WUNDER S. Designing payments for environmental services in theory and practice:an overview of the issues[J]. Ecological economics,2008,65(4):663–675.
[17]ENGEL S. The devil in the detail:a practical guide on designing payments for environmental services[J]. International review of environmental&resource economics,2016,9:131-177.
[18]袁广达.我国工业行业生态环境成本补偿标准设计—基于环境损害成本的计量方法与会计处理[J].会计研究,2014(8):88-95.
[19]United Nations, European Commission, Food and Agriculture Organization,et al. System of environmental-economic accounting2012:central framework[M]. New York:United Nations,2012.
[20]United Nations, European Commission, Food and Agriculture Organization,et al. System of national accounts[M]. New York:United Nations,2008.
[21]PESKIN H. A survey of resources and environment accounting practices in industrialized countries[R]. Washington D C:Environment Department,1989.
[22]LEHMAN G. Disclosing new worlds:a role for social and environmental accounting and auditing[J]. Accounting,organizations and society,1999,24(3):217-241.
[23]European Commission. SERIEE European System for the collection of economic information on the environment 1994 version[M].Bruseels:Eurostat,2002.
[24]张建华,林飞. SNA与SEEA的环境资产比较分析[J].统计与信息论坛,2002,17(1):58-63.
[25]徐渤海.中国环境经济核算体系(CSEEA)研究[D].北京:中国社会科学院研究生院,2012.
[26]高敏雪.《环境经济核算体系(2012)》发布对实施环境经济核算的意义[J].中国人民大学学报,2015(6):47-55.
[27]OECD. Measuring capital-OECD manual[M]. Paris:OECD,2009.
[28]张丽,韩菊红.水电站[M].郑州:黄河水利出版社,2009.
[29]左东启.水力发电与环境生态[J].水利水电科技进展,2005,25(2):1-7.
[30]汤鑫华.论水力发电对生态环境的影响[J].水电与新能源,2010(5):67-73.
[31]马俊杰.商业银行水电项目贷款风险评估研究[D].成都:西南财经大学,2013.
[32]陇南市统计局. 2016年陇南市发展年鉴[M].武都:陇南市统计局,2017.
[33]国家统计局国民经济核算司. 2012全国投入产出调查培训手册[M].北京:中国统计出版社,2012.
[34]罗斯,威斯特菲尔德,杰富.公司理财[M].第9版.吴世农,沈艺峰,王志强,等,译.北京:机械工业出版社出版,2017.