基于损害和成本的环境污染损失核算——以山东省为例

Environmental Pollution Loss Accounting Based on Damage and Cost——The Case of Shandong Province

本文在回顾相关研究成果的基础上,在SEEA中,建立基于损害和成本的环境污染损失核算指标体系,比较两种核算方法的技术特征,并以山东省为例,运用这两种方法,对2000—2005年大气污染和水污染造成的各种经济损失进行核算。结果表明,与成本法相比,基于损害的污染损失评估方法和指标体系更为合理,能够较全面地反映经济活动造成的环境退化。针对计算期内山东省环境污染损失增长较快、其占GDP比重上升、且治理投入规模与污染损失存在较大缺口等具有典型性的问题,提出加强环境污染损失控制的政策建议:建立完善绿色GDP核算体系,大力发展新兴战略性产业,加快推进环境税试点,采取多元化的污染治理模式,促进产业绿色、低碳化、可持续发展。

Along with the deepening understanding of environmental value,the evaluation methodology of environment economic loss and its index system have been continuously improved with the progress of environmental science and economics.Following an overall review on the related literature,this paper sets up the accounting index systems of environmental pollution loss in SEEA based on damage and cost respectively as well as comparing the technical characteristics of the two accounting methods.The various economic losses which were brought from air and water pollution have been accounted for Shandong province from 2000 to 2005 with the 2 methods and index systems.The outcome of the accounting indicates that the evaluating method based on damage is more applicable than the method based on cost with accuracy in reflecting the environmental degradation.Also learned from the typical case of Shandong province,the loss of environmental pollution based on damage is excess to the investment of pollution treatment with bigger gap in between.Therefore,it calls for more effective legislation and policy measures to control the loss of environmental pollution and achieve green,low-carbon and sustainable development in the accelerating process of China’s industrialization.