工业企业排污权核算方法研究

Study on Accounting Methods of Emission Permits in Industrial Enterprises

改革开放30多年来,我国经济高速发展,成绩举世瞩目。但环境污染问题突出,如何有效管控和治理环境成为社会关注的问题。环保部近年来在部分省、市大力推动排污权有偿使用和交易试点工作,以期用新的环境经济管理手段达到环境管理目标。但当前环境管理部门在具体实践中仍存在如何对微观工业企业进行排污权核定,以及排污权个体分配量如何核算等问题。基于此,提出绩效法、产排污系数法等,供大家在实际工作中参考与借鉴。

With the reform and opening up more than 30 years, China's economicy devoloped rapidly and achievedremarkable results. But the problem of environmental pollution also become outstanding. How to effectively controland governance environment become a social concern. In recent years, in order to achieve the goal of environmentalmanagement by means of new environmental economic management, Ministry of Environmental Protection promotedthe pilot work of paid use and trading of emission rights in some provinces and cities vigorously. But there are manyproblems in specific practice,such as the environmental management departments how to approve the emission rightsof industrial enterprises, and how to calculate the individual allocation of emission rightse. Based on this, perfor-mance method, sewage capacity factor method and so on were put forward, for your reference in the practical work.