基于按排计费费用核算的城市生活垃圾付费模式研究

The Payment Mode of Municipal Household Waste on the Basis of PAYT Cost Accounting

当前中国城市生活垃圾收费还是以人为单位进行核算,存在着征费率低、费用被占用、挪用现象严重等问题。为了彻底改变这种状况,必须要借鉴发达国家的城市生活垃圾按排付费模式,从经济刺激视角出发,运用边际成本理论,系统地分析按排计费费用核算中的固定费用和变动费用具体构成。同时,根据管理区域,基础设施状况、人口数量和人均收入的差别,设计出适合中国城市复杂多样性特点的按箱付费模式、按袋付费模式、按量付费模式和混合付费模式四种具体城市生活垃圾按排付费模式,并对这四种具体付费模式的实施维度进行比较分析。

There exist some serious problems about the municipal household waste charging in China,such as per-person based charging for household waste,low rate,illegal possession and conversion of the charges,etc.To change the situation,China should learn the pay-as-you-throw mode of the developed counties and make a systematic analysis of the composition of the fixed costs and variable costs on the basis of the marginal cost theory from the perspective of economic incentive.Meanwhile,four modes(pay-per-bag,pay-per-weight,pay-per-can and hybrid system) should be proposed according to Chinese municipal's complexity based on the difference of management area,infrastructure,population size and per capita income.And the implementation dimensions should be compared in order to provide practical guidance of charging for the municipal household waste in the developing countries.