摘要
为解决二氧化硫排污权交易中急需解决的配额分配问题,在对国内外现有4种配额分配方法进行利弊分析的基础上,提出了新的配额分配方法———产值法和利税法。与传统配额分配方法的对比分析表明,利税法最符合笔者中提出的绩效公平性原则和经济与环境协调发展的原则,其次是产值法;但由于国家没有分行业利税能耗数据,因此建议太原市配额分配方法采用产值法。研究成果对推动二氧化硫排污权交易政策在太原的顺利实施具有重要的现实意义,对全国其他城市开展二氧化硫排污权交易具有重要的指导意义。
The allocation of allowances is a key problems in SO2 emissions trading that need to be addressed urgently. The study begins with the analysis of the four current methods of allowances allocation both at home and abroad, the authors raise their own methods for allowance allo- cation, which are production value method and profit-tax method that take into account of the fuel consumption per unit of production, fuel consumption per unit of profit as well as average industrial level. The result showed profit-tax method is the most suitable one for Taiyuan and production value method is the next. The result has a great practical significance in promoting the smooth implementation of SO2 emission trading in Taiyuan and provide a instructional model to the application of SO2 emission trading in other cities.
出处
《太原理工大学学报》
CAS
北大核心
2007年第1期63-66,共4页
Journal of Taiyuan University of Technology
基金
山西省科技攻关资助项目(051109)
关键词
二氧化硫
排污权交易
配额分配
太原市
SO2
emission trading program
the allocation of allowance
Taiyuan