环境价值核算方法研究
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摘要
鉴于我国海洋产业绿色GDP核算研究的空白,以国家海洋局908专项课题研究为依托,以长江口海洋产业绿色GDP核算为实例,以《中国环境经济核算体系框架》和《中国资源环境经济核算体系框架》等为依据,运用环境学、会计学、统计学等学科理论,将收益还原法、市场价值法、净价格法等核算方法运用在长江口海洋环境价值核算中,系统提出资源耗减成本、环境损耗成本以及生态修复成本的核算方法,并得出2006年上海市渔业资源价值为77亿元,2008年上海港址资源价值为577.5亿元,2006年东海平湖油田原油的价值为12.53亿元,浙江省海域海盐资源价值约为17亿元,上海市2007年生活污水的实际治理成本为4.8亿元,虚拟治理成本为1.7亿元;2005年上海市长江口近海提供的水产品总价值约为27.88亿元,长江口海域气候调节和氧气提供功能为142.5亿元,废弃物处理功能价值为1.26亿元,休闲娱乐功能价值为3.0135亿元,科研功能价值为874万元,上海市2005年营养物质循环功能价值为1.7万元;2005年上海市长江口湿地区域成陆造地价值为12亿元,大气组分调节价值为1.53-9.44×103万元, 2005年水分调节价值为1.6亿元,水质净化价值为2.22亿元,生物栖息地价值为4.38×104万元, 2005年旅游价值为18.94亿元,科研文化价值为18.94亿元。本文还建立起完整的长江口海洋产业绿色GDP核算体系,包括核算的框架、核算的指标、核算的方法、具体的核算,使其能够更加科学地评价长江口海洋经济发展,为我国各地区各部门开展绿色GDP的核算研究提供依据。
In the view of research gaps on the green GDP accounting of marine industry,on the basis of the State Oceanic Administration 908 special research projects,Taking the Yangtze River estuary marine industry as an example of green GDP,using the "China's environmental and economic accounting system framework" and "China's resources、environmental and economic accounting system framework "etc. This paper was based on the application of environmental science, accounting, statistics and other scientific theory, also,the income approach, market value method, the net price of law accounting method used in the accounting value of the Yangtze River estuary in the marine environment.The system raised the cost of resource depletion, the cost of environmental depletion and the ecological restoration.
From the research , the worth of fisheries resources in Shanghai 2006 was 7.7 billion, the value of the site resources in Shanghai 2008 was 57.75 billion yuan, the value of crude oil in Pinghu field was 1.253 billion, Zhejiang Haiyan resource’s value was about 17 million, in Shanghai 2007, the actual wastewater treatment costs was 4.8 billion, imputed treatment cost was 1.7 million; in Shanghai 2005, the Yangtze River Estuary coastal waters which provided the total value of aquatic products was about 2.788 billion yuan, the Yangtze River Estuary climate regulation function and oxygen provide 14.25 billion yuan, waste processing value was 126 million, leisure and entertainment value was 3.0135 billion yuan, research and functional valued 874 million yuan, in Shanghai 2005, the value of nutrient circulation was 1.7 million; in Shanghai 2005, the farmland value of the Yangtze River estuary wetland area was 1.2 billion, the value of air conditioning components was 1.53-9.44×103 million, in 2005 the value of water regulation was 1.6 billion yuan, the value of water purification was 222 million, using comparison with reference method obtained habitat value was 4.38×104 million, in 2005 the tourism valued 1.894 billion yuan, using comparative analysis for scientific research and cultural values was 1.894 billion yuan.
The Yangtze River estuary also built a complete green GDP accounting system for marine industries, including the accounting framework, accounting indicators, accounting methods.The specific accounting to a more scientific evaluation of the Yangtze River estuary marine economic development for China's various regions and departments to carry out Green GDP accounting research basis.
In the view of research gaps on the green GDP accounting of marine industry,on the basis of the State Oceanic Administration 908 special research projects,Taking the Yangtze River estuary marine industry as an example of green GDP,using the "China's environmental and economic accounting system framework" and "China's resources、environmental and economic accounting system framework "etc. This paper was based on the application of environmental science, accounting, statistics and other scientific theory, also,the income approach, market value method, the net price of law accounting method used in the accounting value of the Yangtze River estuary in the marine environment.The system raised the cost of resource depletion, the cost of environmental depletion and the ecological restoration.
From the research , the worth of fisheries resources in Shanghai 2006 was 7.7 billion, the value of the site resources in Shanghai 2008 was 57.75 billion yuan, the value of crude oil in Pinghu field was 1.253 billion, Zhejiang Haiyan resource’s value was about 17 million, in Shanghai 2007, the actual wastewater treatment costs was 4.8 billion, imputed treatment cost was 1.7 million; in Shanghai 2005, the Yangtze River Estuary coastal waters which provided the total value of aquatic products was about 2.788 billion yuan, the Yangtze River Estuary climate regulation function and oxygen provide 14.25 billion yuan, waste processing value was 126 million, leisure and entertainment value was 3.0135 billion yuan, research and functional valued 874 million yuan, in Shanghai 2005, the value of nutrient circulation was 1.7 million; in Shanghai 2005, the farmland value of the Yangtze River estuary wetland area was 1.2 billion, the value of air conditioning components was 1.53-9.44×103 million, in 2005 the value of water regulation was 1.6 billion yuan, the value of water purification was 222 million, using comparison with reference method obtained habitat value was 4.38×104 million, in 2005 the tourism valued 1.894 billion yuan, using comparative analysis for scientific research and cultural values was 1.894 billion yuan.
The Yangtze River estuary also built a complete green GDP accounting system for marine industries, including the accounting framework, accounting indicators, accounting methods.The specific accounting to a more scientific evaluation of the Yangtze River estuary marine economic development for China's various regions and departments to carry out Green GDP accounting research basis.
引文
1韩增林,刘桂春.海洋经济可持续发展的定量分析[J].地域研究与开发,2003,22(3):1-4.
2国家海洋局东海分局.2008年中国海洋经济统计公报. http://www.eastsea.gov.cn.
3张东光.环境经济综合核算体系及借鉴意义[J].中国软科学,2001,22(8):106-111.
4中华人民共和国环境保护部.中国环境经济核算体系框架(第一版本).http://www.zhb.gov.cn.
5 N.格里高利·曼昆.经济学原理[M].北京:北京大学出版社,2006.
6王姝,王延松,赵恒心,等.绿色GDP核算研究.中国环境科学学会学术年会优秀论文集[C].北京:中国环境科学出版社,2007.
7卓玉国.环境管理创新与可持续发展[M].中国环境科学出版社,2005.
8赵霞.GDP与绿色GDP对比研究[J].实事求是,2007(5):37-39.
9陈修兰.绿色GDP核算方法研究[D].太原:山西大学,2007.
10国家发改委宏观经济研究院课题组.绿色GDP的内涵和统计方法[J].宏观经济研究,2005(1):30-33.
11王紫菀.科学发展观与绿色GDP核算[D].成都:成都理工大学,2008.
12李芳林,张海斌.现行GDP与绿色GDP的比较研究[J].上海统计,2003(6):19-22.
13 Stockhammer E, Hochreiter H, Obermayr B, Steiner K, et al. The index of sustainable economic welfare (ISEW) as an alternative to GDP in measuring economic welfare. The results of the Austrian (revised) ISEW calculation 1955-1992[J]. Ecological Economics,1997,38(1):19-32.
14王震.绿色海洋经济核算研究[D].青岛:中国海洋大学,2007.
15李振福.我国海洋资源开发的绿色GDP策略[J].科技与经济,2007,20(1):59-61.
16吴姗姗,刘容子.渤海海洋资源价值量核算的研究[J].中国人口、资源与环境,2008,18(2):70-75.
17孙悦民,宁凌.海洋资源分类体系研究[J].海洋开发与管理,2009,26(5):42-45.
18韩秋影,黄小平,施平.海洋资源价值评估理论初步探讨[J].生态经济,2006(11):27-30.
19王佳磊.收益现值法在无形资产评估中的应用[J].会计之友,2006(23):7-9.
20许启望,张玉祥.海洋资源核算[J].海洋开发与管理,1994,11(3):16-20.
21刘文剑.海洋资源、环境开发使用补偿费核算探讨[J].中国海洋大学学报(社会科学版),2005(2):
14-17.
22王广成.海洋资源核算理论及其方法研究[J].山东工商学院学报,2007,21(1):1-6.
23王荭,何广顺,高中文.关于海洋资源的资产属性与资产化管理[J].海洋环境科学,2004,23(2):
47-50.
24苏广实.自然资源价值及其评估方法研究[J].学术论坛,2007(4):77-80
25王艳.区域环境价值核算的方法与应用研究[D].青岛:中国海洋大学,2006.
26国家海洋局东海分局. 2006年上海市海洋环境质量公报. http://www.eastsea.gov.cn.
27林爱玉.上海城市污水处理的现状和存在的问题[J].能源技术,2008(4):247-248.
28杨红,刘广平.长江口生态系统服务功能价值评估[J].海洋环境科学,2008,27(6):624-628.
29傅娇艳,丁振华.湿地生态系统服务、功能和价值评价研究进展[J].应用生态学报,2007(3):681-686.
30陈吉余.陈吉余:长江河口治理——过去、现在和未来.陈吉余2000——从事河口海岸研究五十五年论文选,2000:421-431.
31吴玲玲,陆健健,童春富,等.长江口湿地生态系统服务功能价值的评估[J].长江流域资源与环境,2003,12(5):411-416.
32操文颖,李红清,李迎喜.长江口湿地生态环境保护研究[J].人民长江,2008(23):43-59.
33 Millennium Ecosystem Assessment Group. Ecosystems and human well-being: A framework for assessment[R].Washington D C: Island Press,2003.
34曾江宁,陈全震,高爱根.海洋生态系统服务功能与价值评估研究进展[J].海洋开发与管理,2005,22(4):12-16.
35李建生,李圣法,丁峰元,等.长江口近海鱼类多样性的年际变化[J].中国水产科学,2007,14(4):637-643
36余新晓,鲁绍伟,靳芳,等.中国森林生态系统服务功能价值评估[J].生态学报,2005(8):2096-2102.
37邓培雁,陈桂珠.湿地价值及有关问题探讨[J].实地科学,2003(2):136-140.
38柳丽华、左涛、陈瑞盛,等.2004年秋季长江口海域浮游植物的群落结构和多样性[J].海洋水产研究,2007(3):112-119.
39 NAKAMURA T, MATSUMOTO K, UEMATSU M. Chemical characteristics of aerosols transported from Asia to the East China Sea: an evaluation of anthropogenic combined nitrogen deposition in autumn[J]. Atmospheric Environment , 2005, 39:1749-1758.
40赵延茂,宋朝枢.黄河三角洲自然保护区科学考察集[M].北京:中国林业出版社,1995.
41石洪华,郑伟,丁德文,等.典型海洋生态系统服务功能及价值评估——以桑沟湾为例[J].海洋环境科学,2008,27(2):101-104.
42欧阳志云,王效科,苗鸿.中国陆地生态系统生态服务功能及其生态经济价值的初步研究[J].生态学报,1999,19(5):608-613.
43童春富.河口湿地生态系统结构、功能与服务—以长江口为例[D].上海:华东师范大学,2004.
44中国网.绿色GDP:中国城市发展的战略目标. www.china.com.cn.
45褚艳玲,武剑锋.绿色GDP研究的回顾与前瞻[J].环境保护,2006(5):52-55.
46曾辉,褚艳玲,武剑锋.绿色GDP研究的回顾与前瞻[J].环境保护,2006(5):52-55.
47唐咸平,任海平.从传统国民经济核算到绿色国民经济核算.天涯在线书库www.tianyabook.com.
48邱丕群,刘茵.西部地区投入产出表及分析方法研究[J].统计与信息论坛,2002,17(4):10-14.
49段志刚,李善同,王其文.中国投入产出表中投入系数变化的分析[J].中国软科学,2006(8):58-64.
50林有.关于投入产出系数的结构分析及其应用[J].统计与决策,2007(17):72-73.
51施泉生,徐佩锋.电力生产部门投人占用产出分析[J].上海电力学院学报:1998(2):19-26.
2国家海洋局东海分局.2008年中国海洋经济统计公报. http://www.eastsea.gov.cn.
3张东光.环境经济综合核算体系及借鉴意义[J].中国软科学,2001,22(8):106-111.
4中华人民共和国环境保护部.中国环境经济核算体系框架(第一版本).http://www.zhb.gov.cn.
5 N.格里高利·曼昆.经济学原理[M].北京:北京大学出版社,2006.
6王姝,王延松,赵恒心,等.绿色GDP核算研究.中国环境科学学会学术年会优秀论文集[C].北京:中国环境科学出版社,2007.
7卓玉国.环境管理创新与可持续发展[M].中国环境科学出版社,2005.
8赵霞.GDP与绿色GDP对比研究[J].实事求是,2007(5):37-39.
9陈修兰.绿色GDP核算方法研究[D].太原:山西大学,2007.
10国家发改委宏观经济研究院课题组.绿色GDP的内涵和统计方法[J].宏观经济研究,2005(1):30-33.
11王紫菀.科学发展观与绿色GDP核算[D].成都:成都理工大学,2008.
12李芳林,张海斌.现行GDP与绿色GDP的比较研究[J].上海统计,2003(6):19-22.
13 Stockhammer E, Hochreiter H, Obermayr B, Steiner K, et al. The index of sustainable economic welfare (ISEW) as an alternative to GDP in measuring economic welfare. The results of the Austrian (revised) ISEW calculation 1955-1992[J]. Ecological Economics,1997,38(1):19-32.
14王震.绿色海洋经济核算研究[D].青岛:中国海洋大学,2007.
15李振福.我国海洋资源开发的绿色GDP策略[J].科技与经济,2007,20(1):59-61.
16吴姗姗,刘容子.渤海海洋资源价值量核算的研究[J].中国人口、资源与环境,2008,18(2):70-75.
17孙悦民,宁凌.海洋资源分类体系研究[J].海洋开发与管理,2009,26(5):42-45.
18韩秋影,黄小平,施平.海洋资源价值评估理论初步探讨[J].生态经济,2006(11):27-30.
19王佳磊.收益现值法在无形资产评估中的应用[J].会计之友,2006(23):7-9.
20许启望,张玉祥.海洋资源核算[J].海洋开发与管理,1994,11(3):16-20.
21刘文剑.海洋资源、环境开发使用补偿费核算探讨[J].中国海洋大学学报(社会科学版),2005(2):
14-17.
22王广成.海洋资源核算理论及其方法研究[J].山东工商学院学报,2007,21(1):1-6.
23王荭,何广顺,高中文.关于海洋资源的资产属性与资产化管理[J].海洋环境科学,2004,23(2):
47-50.
24苏广实.自然资源价值及其评估方法研究[J].学术论坛,2007(4):77-80
25王艳.区域环境价值核算的方法与应用研究[D].青岛:中国海洋大学,2006.
26国家海洋局东海分局. 2006年上海市海洋环境质量公报. http://www.eastsea.gov.cn.
27林爱玉.上海城市污水处理的现状和存在的问题[J].能源技术,2008(4):247-248.
28杨红,刘广平.长江口生态系统服务功能价值评估[J].海洋环境科学,2008,27(6):624-628.
29傅娇艳,丁振华.湿地生态系统服务、功能和价值评价研究进展[J].应用生态学报,2007(3):681-686.
30陈吉余.陈吉余:长江河口治理——过去、现在和未来.陈吉余2000——从事河口海岸研究五十五年论文选,2000:421-431.
31吴玲玲,陆健健,童春富,等.长江口湿地生态系统服务功能价值的评估[J].长江流域资源与环境,2003,12(5):411-416.
32操文颖,李红清,李迎喜.长江口湿地生态环境保护研究[J].人民长江,2008(23):43-59.
33 Millennium Ecosystem Assessment Group. Ecosystems and human well-being: A framework for assessment[R].Washington D C: Island Press,2003.
34曾江宁,陈全震,高爱根.海洋生态系统服务功能与价值评估研究进展[J].海洋开发与管理,2005,22(4):12-16.
35李建生,李圣法,丁峰元,等.长江口近海鱼类多样性的年际变化[J].中国水产科学,2007,14(4):637-643
36余新晓,鲁绍伟,靳芳,等.中国森林生态系统服务功能价值评估[J].生态学报,2005(8):2096-2102.
37邓培雁,陈桂珠.湿地价值及有关问题探讨[J].实地科学,2003(2):136-140.
38柳丽华、左涛、陈瑞盛,等.2004年秋季长江口海域浮游植物的群落结构和多样性[J].海洋水产研究,2007(3):112-119.
39 NAKAMURA T, MATSUMOTO K, UEMATSU M. Chemical characteristics of aerosols transported from Asia to the East China Sea: an evaluation of anthropogenic combined nitrogen deposition in autumn[J]. Atmospheric Environment , 2005, 39:1749-1758.
40赵延茂,宋朝枢.黄河三角洲自然保护区科学考察集[M].北京:中国林业出版社,1995.
41石洪华,郑伟,丁德文,等.典型海洋生态系统服务功能及价值评估——以桑沟湾为例[J].海洋环境科学,2008,27(2):101-104.
42欧阳志云,王效科,苗鸿.中国陆地生态系统生态服务功能及其生态经济价值的初步研究[J].生态学报,1999,19(5):608-613.
43童春富.河口湿地生态系统结构、功能与服务—以长江口为例[D].上海:华东师范大学,2004.
44中国网.绿色GDP:中国城市发展的战略目标. www.china.com.cn.
45褚艳玲,武剑锋.绿色GDP研究的回顾与前瞻[J].环境保护,2006(5):52-55.
46曾辉,褚艳玲,武剑锋.绿色GDP研究的回顾与前瞻[J].环境保护,2006(5):52-55.
47唐咸平,任海平.从传统国民经济核算到绿色国民经济核算.天涯在线书库www.tianyabook.com.
48邱丕群,刘茵.西部地区投入产出表及分析方法研究[J].统计与信息论坛,2002,17(4):10-14.
49段志刚,李善同,王其文.中国投入产出表中投入系数变化的分析[J].中国软科学,2006(8):58-64.
50林有.关于投入产出系数的结构分析及其应用[J].统计与决策,2007(17):72-73.
51施泉生,徐佩锋.电力生产部门投人占用产出分析[J].上海电力学院学报:1998(2):19-26.