基于重置成本法的排污权定价测算研究——以沈阳市COD排放为例

Measurement study on the pricing of emission rights based on replacement costing——A case study on COD discharge in Shenyang city

排污权交易是近年来备受各国关注的一项旨在保护环境的经济政策,其在总量控制的前提下,将市场机制充分地运用于环境资源的配置,通过排污权交易,实现低成本控制污染,比政府行政管制具有更大的优势.在借鉴已有研究成果和研究方法的基础上,利用重置成本法,以沈阳市化学需氧量(COD)为研究标的,将技术因素、污染处理能力及区域环境相对价值考虑在内,研究排污价格的制定问题.在此基础上,以沈阳市2010年为基期,测算2011～2015年化学需氧量交易价格,并检验和预测这一价格制定方法的有效性,可以作为沈阳市及其相关排污权市场价格制定的基础和依据.

Emission rights trading,as a sort of economic policy aimed at environmental protection,has caught much attention in many countries in recent years.Under the premise of the total control of pollutants emission,it allocates environmental resources through market mechanism and emission rights trading to achieve the goal of controlling pollution at low cost,and therefore,it functions better than government regulation.Based on existing research findings and methods,this article takes the chemical oxygen demand（COD） in Shenyang city as the object of study and explores the pricing mechanism of emission rights by using the replacement costing method and taking into account technical factors,pollution treatment capacity and the relative value of regional environment.Then it chooses the year of 2010 in Shenyang city as the base period and estimates the trading prices of COD during the period of 2011~2015,and further,tests and predicts the effectiveness of the pricing mechanism.This study is of certain practical significance for pricing in the emission rights market in Shenyang city and other cities.