城市生活垃圾填埋处置社会成本核算方法与应用——以北京市为例

Social cost accounting for solid waste landfill disposal in Beijing

生活垃圾处置社会成本核算能够为管理决策提供基本的成本信息,纠正对城市生活垃圾管理认识的偏差,是实施垃圾减量化、加强成本监管的重要依据。基于城市生活垃圾管理的环节,文中界定了生活垃圾处置的社会成本,并提出了基于市场价格的成本核算方法,估算了北京市生活垃圾卫生填埋的全社会成本。结果表明:(1)2012年,北京市的生活垃圾填埋处置社会成本达1530.7元/吨;(2)收集成本所占比例高达59.1%,远超过中间转运(13.3%)和末端处置(27.6%)成本;(3)土地成本占比达21.4%,垃圾处置占用的土地资源不容忽视。基于此,提出优化生活垃圾处置成本结构、降低成本;探索生活垃圾减量化手段;建立生活垃圾成本核算制度,定期核算并公开成本信息等建议。

Social cost accounting for municipal solid waste disposal can provide basic cost information for management decisions and correct the cognitive deviation on solid waste management. It is also an important foundation for implementing municipal solid waste reduction and strengthening supervision of the public on cost reduction. Based on household waste management processes,we defined the social cost of municipal solid waste disposal distinctly and specifies cost accounting method based on marketing price; then we estimated municipal solid waste social cost in Beijing empirically. The results show that Beijing＇s social cost of household waste landfill disposal reached 1530. 7 Yuan per ton in 2012. The cost percentage of collecting accounted to 59. 1%,far exceeding the intermediate transferring cost（ 13. 3%） and terminal sanitary landfill cost（ 27. 6%）. The cost of land resource shared a proportion of 21. 4%,which was not supposed to be neglected. Based on the above analysis,we put forward following suggestions： optimizing the social cost structure of household waste and cutting the cost,exploring measures of reducing the amount of municipal solid waste,establishing municipal solid waste cost accounting policy,and then accounting cost regularly and making it available publicly.