城市用水的社会成本核算
|
摘要
城市用水的社会成本是城市社会为用水而直接或间接支付的、以市场价核算的全部成本总和。基于城市用水的生命周期,初步建立城市用水的社会成本核算方法体系框架,将城市用水的社会成本分为取水、制水、供水、排水和污水处理五个部分。以A市为案例的城市用水社会成本定量研究表明,一是A市的城市用水实际投入支出偏低,不足以覆盖相应成本(2015年城市用水供给端的实际投入8 000万元,低于同口径核算成本11 893万元,排放端的实际投入7 000万元,低于同口径核算成本8 183万元)。二是A市城市用水全社会成本至少为6.23元/t,而当地目前实际的居民用水平均价格为2.05元/t,无法体现城市社会为用水而支付的全部成本,难以反映城市水资源的真实价值。三是假定基于社会成本定价,A市居民人均年用水支出占当地居民人均可支配收入的1.2%,完全符合居民承受范围。四是城市用水的社会成本核算方法具有一般可行性,随着成本信息公开制度建立健全,将推动核算更具普适性和准确性。五是城市用水的社会成本核算有助于推动城市用水管理市场化改革,具体体现在推动实现使用者付费、拓展PPP模式应用范围、健全水务市场竞争机制、降低财政支付压力等方面。建议基于社会成本核算制定水价,通过水价真实、客观、显性化地反映城市用水的社会成本;基于社会成本定价改革水务市场运作模式,切实发挥市场在水资源配置中的作用;进一步提高城市用水成本信息公开程度,为水价政策的科学制定和执行监督提供基本保障。
The social cost of urban water use is the full cost paid directly or indirectly for water use by urban society based on market price. According to the life cycle of urban water use,social cost accounting method framework has been established preliminary,in which social cost can be divided into five parts: water intake cost,water making cost,water supply cost,water draining cost and wastewater treatment cost. The case study of city A's social cost of urban water use shows that: firstly city A's actual expenditure for water use is not enough to cover the corresponding costs in 2015. 80 million RMB is spent for city A's water supply,which is less than the same caliber-calculated cost of 118.93 million RMB,and 70 million RMB is spent for city A's wastewater draining,which is also less than the same caliber-calculated cost of 81.83 million RMB. Secondly,the social cost of urban water use of city A reaches 6. 23 RMB/ton at least,while local domestic water price is only 2. 05 RMB/ton,which does not cover the full cost urban society pay for water use and cannot reflect the real value of urban water resource. Thirdly,based on social cost pricing,the proportion of per capita annual water use expenditure to per capita disposable income of city A is about 1. 2%,which is fully in line with the residents 'tolerance. Fourthly,the accounting method for calculating social cost of urban water use is feasible,and with the improvement of the cost information disclosure system,accounting method will be more universal and accurate. Finally,social cost accounting of urban water use is helpful to market-oriented reform of urban water management,which includes promoting user payment mechanism,expanding PPP mode application scope,perfecting the water market competition mechanism,and reducing the fiscal payment pressure,etc. This paper puts forward following suggestions: making water price based on social cost accounting in order to really,objectively and explicitly reflect the social cost of urban water use in price; reforming the water market operation mode based on social cost pricing to give full play to the role of market in water resources allocation; improving the cost information disclosure of urban water use to ensure the effective supervision scientific formulation of water price policies.
The social cost of urban water use is the full cost paid directly or indirectly for water use by urban society based on market price. According to the life cycle of urban water use,social cost accounting method framework has been established preliminary,in which social cost can be divided into five parts: water intake cost,water making cost,water supply cost,water draining cost and wastewater treatment cost. The case study of city A's social cost of urban water use shows that: firstly city A's actual expenditure for water use is not enough to cover the corresponding costs in 2015. 80 million RMB is spent for city A's water supply,which is less than the same caliber-calculated cost of 118.93 million RMB,and 70 million RMB is spent for city A's wastewater draining,which is also less than the same caliber-calculated cost of 81.83 million RMB. Secondly,the social cost of urban water use of city A reaches 6. 23 RMB/ton at least,while local domestic water price is only 2. 05 RMB/ton,which does not cover the full cost urban society pay for water use and cannot reflect the real value of urban water resource. Thirdly,based on social cost pricing,the proportion of per capita annual water use expenditure to per capita disposable income of city A is about 1. 2%,which is fully in line with the residents 'tolerance. Fourthly,the accounting method for calculating social cost of urban water use is feasible,and with the improvement of the cost information disclosure system,accounting method will be more universal and accurate. Finally,social cost accounting of urban water use is helpful to market-oriented reform of urban water management,which includes promoting user payment mechanism,expanding PPP mode application scope,perfecting the water market competition mechanism,and reducing the fiscal payment pressure,etc. This paper puts forward following suggestions: making water price based on social cost accounting in order to really,objectively and explicitly reflect the social cost of urban water use in price; reforming the water market operation mode based on social cost pricing to give full play to the role of market in water resources allocation; improving the cost information disclosure of urban water use to ensure the effective supervision scientific formulation of water price policies.
引文
[1]中国发展研究基金会.中国城市水效管理地方实践与启示[M].北京:中国发展出版社,2016.[China Development Research Foundation.Practice and inspiration of urban water efficiency management in China[M].Beijing:China Development Press,2016.]
[2]马中.中国水价政策研究[M].北京:中国环境出版社,2014.[MA Zhong.Research on water price policy in China[M].Beijing:China Environmental Press,2014.]
[3]ROGERS P,SILVA R D,BHATIA R.Water is an economic good:how to use prices to promote equity,efficiency,and sustainability[J].Water policy,2002,4(1):1-17.
[4]ARPKE A,STRONG K.A comparison of life cycle cost analyses for a typical college dormitory using subsidized versus full-cost pricing of water[J].Ecological economics,2006,58(1):66-78.
[5]ZANOU B L.Principles for the application of the cost-effectiveness analysis in water quality sector[J].International journal of water,2004,2(4):297.
[6]毛春梅.美国的水价制度[J].水利经济,1999(4):61-65.[MAO Chunmei.The water price system of the United States[J].Hydraulic economy,1999(4):61-65.]
[7]UNNERSTALL H.The principle of full cost recovery in the EUWater Framework Directive:genesis and content[J].Journal of environmental law,2007,19(1):29-42.
[8]HANSJUERGENS B,MESSNER F.Water pricing in the EU Water Frame Directive:realizing full cost recovery and polluter-pays principles[J].Wasser boden,2002,54(7):66-69.
[9]KANAKOUDIS V,GONELAS K,TOLIKAS D.Basic principles for urban water value assessment and price setting towards its full cost recovery:pinpointing the role of the water losses[J].Aqua,2011,60(1):27-39.
[10]KANAKOUDIS V,GONELAS K.Developing a methodology towards full water cost recovery in urban water pipe networks:based on the‘user-pays’principle[J].Procedia engineering,2014,70:907-916.
[11]AITMAN D.Competition law constraints on access charges in the England and Wales water industry[J].Utilities policy,2001,10(3):129-136.
[12]THORNE J M,SAVIC D A,WESTON A.Optimised conjunctive control rules for a system of water supply sources:roadford reservoir system(U.K.)[J].Water resources management,2003,17(3):183-196.
[13]俞路,姚天祥.水资源全成本定价问题[J].地域研究与开发,2004(1):69-72.[YU Lu,YAO Tianxiang.Total cost pricing of water resources[J].Regional research and development,2004(1):69-72.]
[14]沈大军,陈雯,罗健萍.水价制定理论、方法与实践[M].北京:中国水利水电出版社,2006.[SHEN Dajun,CHEN Wen,LUO Jianping.Theory,method and practice of water price development[M].Beijing:China Water Conservancy and Hydropower Press,2006.]
[15]梁瑞驹,沈大军,吴娟.水资源统一管理[M].北京:中国水利水电出版社,2003.[LIANG Ruiju,SHEN Dajun,WU Juan.Water resources unified management[M].Beijing:China Water Conservancy and Hydropower Press,2003.]
[16]张仁田,童利忠.全成本水价制定中有关问题的探讨[J].江苏水利,2002(1):45-46.[ZHANG Rentian,TONG Lizhong.Discussion on the issue of full cost water pricing[J].Jiangsu water conservancy,2002(1):45-46.]
[17]赵海林,赵敏,郑垂勇.关于完善我国水价机制的研究和思考[J].水利发展研究,2004,4(3):29-32.[ZHAO Hailin,ZHAO Min,ZHENG Chuiyong.Research and reflection on the improvement of China’s water price mechanism[J].Research on water conservancy development,2004,4(3):29-32.]
[18]傅涛,张丽珍,常杪,等.城市水价的定价目标、构成和原则[J].中国给水排水,2006,22(6):15-18.[FU Tao,ZHANG Lizhen,CHANG Chao,et al.Pricing goals,structure and principles of urban water price[J].China water supply and drainage,2006,22(6):15-18.]
[19]樊亚萍,马建峰.全成本水价基本模型研究[J].水利建设与管理,2008,28(9):90-92.[FAN Yaping,MA Jianfeng.Research on the basic model of total cost water pricing[J].Water conservancy construction and management,2008,28(9):90-92.]
[20]马改艳,徐学荣.基于可持续发展的全成本水价机制研究[J].长春理工大学学报(社会科学版),2013(8):91-93.[MA Gaiyan,XU Xuerong.Research on the whole cost water pricing mechanism based on sustainable development[J].Journal of Changchun University of Technology(social sciences edition),2013(8):91-93.]
[21]YANG Q,ZENG X,ZHAO X.The Research of setting down the full cost water price and the supply and demand of water resource of Ningbo[J].China resources comprehensive utilization,2008,26(6):34-36.
[22]CHEN Y.Water price of Dalian City based on full-cost water pricing model[J].Journal of economics of water resources,2011,29(3):42-45.
[23]GILMONT M,ANTONELLI M,GRECO F.A development pathway to optimise sustainability of water investment and minimise social cost[C]//International Conference on Food Security in Dry Lands.2012.
[24]REDDY V R,KULLAPPA M,RAO D M.Social cost-benefit analysis of improved water quality in rural areas:an exploratory study in coastal AP[J].Journal of social&economic development,2008,10(1):68-97.
[25]陈玮.山西省水完全成本测算及定价研究[D].徐州:中国矿业大学,2011.[CHEN Wei.The cost calculation and pricing of water in Shanxi Province[D].Xuzhou:China University of Mining and Technology,2011.]
[2]马中.中国水价政策研究[M].北京:中国环境出版社,2014.[MA Zhong.Research on water price policy in China[M].Beijing:China Environmental Press,2014.]
[3]ROGERS P,SILVA R D,BHATIA R.Water is an economic good:how to use prices to promote equity,efficiency,and sustainability[J].Water policy,2002,4(1):1-17.
[4]ARPKE A,STRONG K.A comparison of life cycle cost analyses for a typical college dormitory using subsidized versus full-cost pricing of water[J].Ecological economics,2006,58(1):66-78.
[5]ZANOU B L.Principles for the application of the cost-effectiveness analysis in water quality sector[J].International journal of water,2004,2(4):297.
[6]毛春梅.美国的水价制度[J].水利经济,1999(4):61-65.[MAO Chunmei.The water price system of the United States[J].Hydraulic economy,1999(4):61-65.]
[7]UNNERSTALL H.The principle of full cost recovery in the EUWater Framework Directive:genesis and content[J].Journal of environmental law,2007,19(1):29-42.
[8]HANSJUERGENS B,MESSNER F.Water pricing in the EU Water Frame Directive:realizing full cost recovery and polluter-pays principles[J].Wasser boden,2002,54(7):66-69.
[9]KANAKOUDIS V,GONELAS K,TOLIKAS D.Basic principles for urban water value assessment and price setting towards its full cost recovery:pinpointing the role of the water losses[J].Aqua,2011,60(1):27-39.
[10]KANAKOUDIS V,GONELAS K.Developing a methodology towards full water cost recovery in urban water pipe networks:based on the‘user-pays’principle[J].Procedia engineering,2014,70:907-916.
[11]AITMAN D.Competition law constraints on access charges in the England and Wales water industry[J].Utilities policy,2001,10(3):129-136.
[12]THORNE J M,SAVIC D A,WESTON A.Optimised conjunctive control rules for a system of water supply sources:roadford reservoir system(U.K.)[J].Water resources management,2003,17(3):183-196.
[13]俞路,姚天祥.水资源全成本定价问题[J].地域研究与开发,2004(1):69-72.[YU Lu,YAO Tianxiang.Total cost pricing of water resources[J].Regional research and development,2004(1):69-72.]
[14]沈大军,陈雯,罗健萍.水价制定理论、方法与实践[M].北京:中国水利水电出版社,2006.[SHEN Dajun,CHEN Wen,LUO Jianping.Theory,method and practice of water price development[M].Beijing:China Water Conservancy and Hydropower Press,2006.]
[15]梁瑞驹,沈大军,吴娟.水资源统一管理[M].北京:中国水利水电出版社,2003.[LIANG Ruiju,SHEN Dajun,WU Juan.Water resources unified management[M].Beijing:China Water Conservancy and Hydropower Press,2003.]
[16]张仁田,童利忠.全成本水价制定中有关问题的探讨[J].江苏水利,2002(1):45-46.[ZHANG Rentian,TONG Lizhong.Discussion on the issue of full cost water pricing[J].Jiangsu water conservancy,2002(1):45-46.]
[17]赵海林,赵敏,郑垂勇.关于完善我国水价机制的研究和思考[J].水利发展研究,2004,4(3):29-32.[ZHAO Hailin,ZHAO Min,ZHENG Chuiyong.Research and reflection on the improvement of China’s water price mechanism[J].Research on water conservancy development,2004,4(3):29-32.]
[18]傅涛,张丽珍,常杪,等.城市水价的定价目标、构成和原则[J].中国给水排水,2006,22(6):15-18.[FU Tao,ZHANG Lizhen,CHANG Chao,et al.Pricing goals,structure and principles of urban water price[J].China water supply and drainage,2006,22(6):15-18.]
[19]樊亚萍,马建峰.全成本水价基本模型研究[J].水利建设与管理,2008,28(9):90-92.[FAN Yaping,MA Jianfeng.Research on the basic model of total cost water pricing[J].Water conservancy construction and management,2008,28(9):90-92.]
[20]马改艳,徐学荣.基于可持续发展的全成本水价机制研究[J].长春理工大学学报(社会科学版),2013(8):91-93.[MA Gaiyan,XU Xuerong.Research on the whole cost water pricing mechanism based on sustainable development[J].Journal of Changchun University of Technology(social sciences edition),2013(8):91-93.]
[21]YANG Q,ZENG X,ZHAO X.The Research of setting down the full cost water price and the supply and demand of water resource of Ningbo[J].China resources comprehensive utilization,2008,26(6):34-36.
[22]CHEN Y.Water price of Dalian City based on full-cost water pricing model[J].Journal of economics of water resources,2011,29(3):42-45.
[23]GILMONT M,ANTONELLI M,GRECO F.A development pathway to optimise sustainability of water investment and minimise social cost[C]//International Conference on Food Security in Dry Lands.2012.
[24]REDDY V R,KULLAPPA M,RAO D M.Social cost-benefit analysis of improved water quality in rural areas:an exploratory study in coastal AP[J].Journal of social&economic development,2008,10(1):68-97.
[25]陈玮.山西省水完全成本测算及定价研究[D].徐州:中国矿业大学,2011.[CHEN Wei.The cost calculation and pricing of water in Shanxi Province[D].Xuzhou:China University of Mining and Technology,2011.]