排污权核算方法实证研究——以重庆市为例

Study on Accounting Method of Emission Right of Industrial Enterprises——Take Chongqing city as an Example

以重庆市工业企业排污权核定实例为研究背景。按照总量控制原则,根据环境管理部门规定,要求行政审批部门在核定工业企业排污权量时在申报值、核算值、环境影响评价值三者之间取最小者来核定最终排污权量。如何进行比较取小值,现存二种方法:方法一,将企业作为一个大单元,每个排污口作为一个小单元,每个小单元在3个值中比较取小值;方法二,将企业作为一个大单元,用申报值、核算值、环境影响评价值分别计算大单元值,再对三者进行横向比较取小值。根据实例研究,提出用方法二作为核定排污权的主要方法。

The approved example of industrial enterprises in Chongqing city environmental pollution rights was taken as the research background. In strict accordance with the principle of total control, the least value among the declared value, amount of accounting, and environmental impact assessment value was chosen as the final emission amount. There are two methods to answer how to make comparison among the small values. The first method was to look the whole enterprise as a big unit, and each emission outlet was a small unit. The least value of each small unit was se-lected. The second method was to calculate the big unit value based the declared value, amount of accounting, and environmental impact assessment value. The least value was determined among these three values. According to the case study, the second method was appointed as the main way to determine the approved emission right.