自然资源资产负债表编制中的环境成本核算及实证研究——以湖州市为例

doi:10.18402/resci.2018.05.07

摘要/Abstract

摘要：

自然资源资产负债应该包括人类在社会经济活动过程中对自然资源造成的不合理损耗以及对生态环境产生的负外部性两个方面。本文借鉴国际SEEA核算体系相关经验,结合中国国民经济核算体系,利用环境成本核算对自然资源资产不合理利用的环境负债进行核算。以浙江省湖州市为例,选用虚拟治理成本法对该市2010—2015年间环境治理成本、污染扣减指数和自然资源资产不合理利用的环境负债进行核算。研究发现,2010—2015年间,湖州市污染治理实际投入大于治理欠账;湖州市污染扣减指数呈下降趋势;自然资源资产不合理利用的环境负债为45.67亿元。本文研究成果可为湖州地区资源环境与经济发展决策提供科学基础,同时为自然资源资产负债表编制中的环境负债核算及相关研究提供参考。

关键词: 环境成本, 负债表, 污染扣减指数, 湖州市

Abstract:

The balance sheet of natural resources should include two aspects: the unreasonable loss of natural resources caused by human beings in the course of social and economic activities, and the negative externalities generated by the ecological environment. Aiming at raising ecological awareness and promoting ecological progress, natural resources asset compilation has been a hot area ever since the 18th National Congress of the Communist Party of China. This article draws lessons from the relevant experience of the international SEEA accounting system and combines with China's national economic accounting system. Environmental cost accounting method was adapted to caculate the environmental abatement costs, pollution deduction index and the environmental liabilities of irrational use of natural resource assets for Huzhou City in Zhejiang Province. During 2010-2015, the actual investment in pollution control in Huzhou City was greater than that in environmental arrears; the pollution deduction index in Huzhou City showed a declining trend; the environmental liabilities for the irrational use of natural resource assets were 4.567 billion yuan. Based on the water, atmospheric, and solid disposal cost accounting results, the atmospheric actual disposal cost was the highest while the water imputed abatement cost was the highest from 2010 to 2015. As for the results at county level, the pollution deduction index of Changxing County was larger than any other counties. The environmental cost of Changxing County was the largest and the environmental cost of Anji County was the smallest in five counties. The environmental cost of various economic sectors were calculated. The debt of livestock farming was huge by the imputed abatement cost accounting result. The results would provide scientific basis for the decision-making of resources, environment and economic development in Huzhou, and give new insights for the calculation of environmental liabilities and related research in the preparation of natural resources balance sheet.

Key words: environmental cost, balance sheet, pollution deduction index, Huzhou City

吴琼, 马国霞, 高阳, 潘韬. 自然资源资产负债表编制中的环境成本核算及实证研究——以湖州市为例[J]. 资源科学, 2018, 40(5): 936-945.

Qiong WU, Guoxia MA, Yang GAO, Tao PAN. The environmental cost accounting framework for natural resources asset compilation in Huzhou City[J]. Resources Science, 2018, 40(5): 936-945.

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	实际治理成本			虚拟治理成本
	水	气	固体废物	水	气	固体废物
2010年	3.42	8.88	1.89	5.86	2.66	0.05
2011年	3.11	15.08	2.91	5.20	2.62	0.03
2012年	3.79	18.92	2.76	5.27	2.47	0.07
2013年	4.16	18.94	2.81	5.64	2.13	0.01
2014年	4.46	14.24	2.01	4.61	2.14	0.11
2015年	5.00	13.48	2.56	4.74	2.00	0.07

年份	2010	2011	2012	2013	2014	2015
吴兴区	0.40	0.32	0.31	0.33	0.30	0.19
南浔区	0.65	0.43	0.45	0.44	0.50	0.39
德清县	0.52	0.53	0.49	0.48	0.51	0.26
长兴县	1.09	0.87	0.75	0.58	0.85	0.50
安吉县	0.66	0.43	0.34	0.31	0.51	0.34

年份	2010	2011	2012	2013	2014	2015
畜牧业	10.49	6.06	7.22	3.69	8.36	10.90
工业	0.86	0.84	0.64	0.53	0.68	0.41
城市生活	0.36	0.35	0.24	0.21	0.28	0.14

年份	2010	2011	2012	2013	2014	2015	总负债
吴兴区	1.47	1.36	1.43	1.64	1.09	1.14	8.13
南浔区	1.50	1.13	1.28	1.34	1.16	1.31	7.73
德清县	1.26	1.47	1.49	1.59	1.22	1.02	8.04
长兴县	3.09	2.92	2.77	2.36	2.41	2.31	15.87
安吉县	1.25	0.96	0.85	0.83	0.98	1.02	5.90
湖州市	8.56	7.85	7.82	7.78	6.85	6.81	45.67

年份	2010	2011	2012	2013	2014	2015	总负债
水污染虚拟治理成本	5.86	5.20	5.28	5.64	4.60	4.74	31.32
大气污染虚拟治理成本	2.65	2.62	2.47	2.13	2.14	2.00	14.01
固体废物污染虚拟治理成本	0.05	0.03	0.07	0.01	0.11	0.07	0.34
虚拟治理总成本	8.56	7.85	7.82	7.78	6.85	6.81	45.67