摘要
在环境问题日益严峻的今天,可持续发展成为人类唯一的选择,经济的可持续发展依赖于人们对环境价值的认识。自1993年以来,联合国等国际组织在SNA的基础上建立了环境经济综合核算体系(SEEA),并先后发布了SEEA1993、SEEA2000和SEEA2003三套方案,试图以此来准确衡量环境与经济的相互关系。然而20年过去了,SEEA至今仍未正式在任何一个国家里得到系统实施。原因是多方面的,SEEA尚不够完善是其中之一,而环境实物量统计的薄弱和环境估价方法的贫乏则是另外两个根本原因。
本文所做的工作以及可能的创新主要有以下几点：
第一、划分了环境产品的价值类型。本文对环境资产和环境产品这两个概念进行了区分,区别于以往对环境资产价值进行分类的方法,本文从环境产品的角度,对环境产品的价值进行分类,将其分为自然属性价值和社会属性价值,并指出环境价值核算要核算的只是自然属性价值,不包括社会属性价值。
第二、确定了核算范围及原则。本文认为应该以市场价格原则、可比性原则和可实施原则来确定核算范围,并将本文的核算范围确定为矿产和能源资源、水资源、生物资源和土地资源,核算内容为自然资源的存量价值核算、资源耗减价值核算和环境退化价值核算。
第三、对自然资源价值核算的现有估价方法进行比较分析并提出改进方法。本文对净现值法及由净现值法衍生出来的净租法、使用者成本法和收益还原法的假设条件、优缺点和适用情况进行详细比较,提出了一种资源估价的改进方法——经价格修正的净现值模型,这种方法是原有净现值法和净租法的更一般形式,不需要对价格的增长速度作过多假设。
第四、对环境退化价值核算的现有估价方法进行比较分析并提出改进方法。本文对基于损害的各种方法的思路和局限进行了总结,发现用基于损害的方法进行环境退化价值核算存在缺陷,认为采用虚拟治理成本进行核算是更现实的选择。并提出了一种改进的估计虚拟治理成本的方法——经治理难度修正的治理成本系数法。
第五、以改进的资源估价方法为基础,确定了不同类型的资源价值具体的估算公式；以改进的虚拟治理成本估价方法为基础,确定了不同类型的环境污染的虚拟治理成本的具体估算公式。
第六、根据具体估算公式,并利用浙江省的环境统计实物量数据,对浙江省的自然资源的存量价值和耗减价值进行了估算；对浙江省的工业污染治理成本进行了估算,得出了浙江省2010年末的自然资源存量价值、2008-2010年的资源耗减价值和环境退化价值。
第七、设计了一套包括动态指标和静态指标在内的绿色经济指标体系,并以此体系对浙江省环境价值的核算结果进行了动态发展分析、地区对比分析和行业对比分析。
环境价值核算像是一座宏伟的宫殿,本文则像是一只小蚂蚁,若是能在宫殿的建设进程上推上一把,即使推不动,在上面能留下点印迹,也就无憾了。
Based on today's increasingly severe environmental problems, sustainable development is the only choice for human being. Sustainable economic development depends on people's understanding about environmental value. Since1993, the United Nations and other international organizations in the establishment of SEEA on the basis of the SNA, which has released three options SEEA1993, SEEA2000and SEEA2003trying to evaluate precisely the relationship between the environment and economy. However20years passed, SEEA has not yet officially systematically implemented in any country. There are many reasons for that, and SEEA still not perfect is one of the reasons. Another two fundamental reasons are the weakness of environmental physical volume statistics and the lack of environmental valuation methods.
In this article, what have done and possible innovations is the following:
First, types of environmental product value are divided. This article makes a distinction between these two concepts of environmental assets and environmental products, in the past, people always divide the value by environmental assets, This article divide the value by environmental product into natural attributes value and social attribute value, and pointed out the environmental value accounting to accounting only natural attribute value does not include the value of social attributes.
Second, the scope and principles of accounting has been defined. This article consider the scope of the accounting should be defined based on the principles of market price, comparability and feasible implementation, the scope conclude mineral and energy resources, water resources, biological resources and land resources. Accounting content are natural resources stock value accounting, resource depletion value accounting and environmental degradation value accounting.
Third, a comparative analysis of the existing method of valuation of resources value accounting and suggestions for improvement methods. This article make a detailed comparison of assumptions, advantages and disadvantages and applicable of the net present value method, net rent method, user cost approach and income method. Propose an improved method of valuation of a resource:the net present value model correct by price. This approach is more general form of the original net present value method and net rent method, do not need to make too many assumptions on price growth.
Fourth, a comparative analysis of the existing method of valuation of environmental degradation value accounting and suggestions for improvement methods. In this article, a summary of the ideas and limitations of the several methods based on the damage, concluding that environmental degradation value accounting flawed method based on the damage, the imputed treatment cost accounting is the more realistic choice. And an improved estimate of the imputed treatment cost:The treatment cost coefficient method correct by difficulty of management.
Fifth, based on improved resource valuation methods to define the specific formulas of value accounting of different type's resources; and based on improved method of imputed treatment cost valuation to define the specific formulas of value accounting of different type's environmental pollution.
Sixth, depending on the specific accounting formulas, and environmental statistics in the physical volume of data in Zhejiang Province, estimated the value of the stock and depletion value of natural resources, and evaluated control cost of Zhejiang Province industrial pollution, obtained the stock value of natural resources of Zhejiang Province in2010and resource depletion value and environmental degradation value in2008-2010.
Seventh, design a set of green economy index system, including dynamic indicators and static indicators, and using this system, made dynamic analysis, regional and industry comparative analysis on the accounting results of the environmental values of Zhejiang Province. Environmental value accounting for such a magnificent palace, this article is like a small ant, if it could promote the process of building of the palace, even if cannot move but left an imprinting, there are no regrets.
引文
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