环境成本视角的跨界流域生态补偿标准量化研究

Quantitative Research of Transboundary Ecological Compensation Standard in Environmental Cost

近年来,生态补偿作为协调各方利益相关者关系、促进流域资源可持续利用的有效手段,引起党和政府及社会各界的高度重视。而基于不同利益主题的跨界流域补偿问题又是水生态补偿难点和热点。现阶段生态补偿机制主要以财政转移支付为主,并逐渐由纵向财政转移向横向市场化、多元化方向转变,而实现这一关键是确立生态补偿标准,可以通过宏观环境会计成本计量方法加以解决。补偿标准主要由流域生态补偿标准的最低限额、上游地区涵养水源引起的保护补偿和上、下游地区竞争引起的水质水量污染赔偿三部分组成。研究发现,补偿标准最低限额主要取决于生态损害直接成本和生态补偿系数。保护补偿需要核算上游地区水源涵养与保护的总成本,并按照下游地区享有的水资源服务功能的收益比例进行分摊。污染赔偿需要综合考虑过度利用水资源、超标排放污染物两方面,引入修正因子,根据地方政府的支付能力、支付意愿以及污染事件的特征实行差异化补偿。研究成果解决了生态补偿机制得以实现的瓶颈,发挥了会计在生态治理中的作用。

In recent years,Ecological compensation,as an effective means of coordinating the relationship between all stakeholders and promoting the sustainable use of water resources in the basin,has gradually attracted great attention.The problem of transboundary river basin compensation is also the difficulty of water ecological compensation.Nowadays,the ecological compensation mechanism is mainly based on fiscal transfer payments,and gradually shifts from vertical fiscal transfers to horizontal fiscal transfers,however,the establishment of ecological compensation standards is the key to constructing ecological compensation mechanisms.It can be solved by the macro-environmental accounting cost measurement method.The standard is mainly composed of three parts:the minimum limit of the ecological compensation standard of the basin,the protection compensation caused by the conservation of water resources in the upstream area,and the compensation of water quality and pollution caused by competition in the upstream and downstream areas.The study found that the minimum compensation standard mainly depends on the direct cost of ecological damage and the ecological compensation coefficient.The protection compensation requires comprehensive calculation of the total cost of water conservation and protection in the upstream area,and it is apportioned in accordance with the proportion of water resources service functions enjoyed in the downstream area.Pollution compensation needs to consider both the overuse of water resources and the discharge of pollutants in excess of the standard,introduce correction factors,and implement differentiated compensation based on the local government’s ability to pay,willingness to pay,and the characteristics of pollution event.The research results solve the bottleneck of the realization of ecological compensation mechanism and play the role of accounting in ecological governance.