【作者】 李彩红；

【导师】 葛颜祥；

【作者基本信息】 山东农业大学 ， 农业经济管理， 2014， 博士

【摘要】 我国水源地生态环境的日趋恶化，已引起人们的广泛重视。水源地作为流域水资源的发源地，其生态环境的保护和管理面临着两难选择：既要满足全流域对水资源的需求，又要保障当地经济发展。从公平发展的角度来看，水源地政府和居民为保护水源地进行了大量的物质和劳动投入，同时为保护生态环境限制了一些产业的发展，影响了收入，损失了发展权，如何协调二者关系，调动水源地生态建设者与保护者的积极性，涉及到水源地的生态补偿问题，其中最关键也是最困难的，是补偿标准的确定，它关系到生态补偿的科学性与可操作性。补偿标准的解决，无非就是要确定补多少才能既弥补水源地生态保护建设投入，又能体现水资源产出的价值，以激励生态环境保护行为者的积极性，从而被上下游所接受，形成上下游地区优势互补、协调发展的双赢局面。论文从这一视角，对生态补偿标准确定涉及的关键问题进行了研究。论文依据公共物品理论、外部性理论及生态服务功能价值理论，结合经济学的边际分析，初步确定生态补偿标准的下限为水源地生态保护成本，上限则为水源地生态保护过程中外溢的效益。其中，水源地生态保护成本包括直接投入的人力、财力、物力成本和因限制发展产生的间接机会成本；水源地生态保护过程中外溢的效益则包括生态效益、经济效益与社会效益。论文主要围绕水源地生态保护成本的核算，以及外溢效益的评估展开研究，取得的主要成果有如下几个方面。（1）从直接成本和机会成本两方面展开对水源地生态保护成本的核算。直接成本的核算主要采用动态核算法，借鉴财务管理项目投资的有关理论，引入时间价值因子，对水源地生态保护中发生的各项资本性支出以及收益性支出，按照一定的方法分别进行核算。对水源地生态保护中发生的机会损失，分别以企业、居民、政府为核算主体展开计算，针对各类机会损失的特点提出了相应的核算方法。（2）将水源地生态保护中各生态系统提供的效益分为生态效益、经济效益和社会效益，并以此展开对生态保护外溢效益的评估。其中，水源地生态保护外溢的生态效益包括气候调节效益、环境净化效益、土壤保持效益、水源涵养效益、洪水调蓄效益及生境提供效益。对外溢经济效益的核算则主要从生产用水效益、水产品效益、水力发电效益、内陆航运效益、旅游效益等直接经济效益，以及水资源生态环境改善带来的房地产业的增值、工业企业与服务业的增值等间接经济效益展开。水源地在生态保护过程中还给流域下游带来了巨大的社会效益，包括社会安全效益（劳动力恢复效益、抗旱防涝效益）、社会稳定效益（疾病损失减少效益、寿命延长效益及就业效益）和社会文化效益（教育效益、美学效益、娱乐效益与科学研究效益）。（3）为力图解决外溢效益核算的难题，论文引入外溢效益分摊系数，对难以具体分割的生态效益与社会效益的外部性进行计算，参照受益区的分摊系数予以确定。外溢效益分摊系数的确定，需要充分考虑各项影响因素，包括用水量、人口、流域面积、支付能力等。论文在借鉴流域生态补偿研究领域学者们提出的各种用水量分摊方法的基础上，对外溢效益分摊系数的确定提出了单项指标法、综合指标法与离差平方法三类计算方法。其中，离差平方法相对更为客观，且能兼顾各项影响因素，所以论文在案例研究部分的外溢效益评估中采用了这一方法确定分摊系数。（4）论文以大汶河流域为例，对其水源地莱芜市在流域水资源生态保护中发生的成本及外溢的效益分别进行了估算。研究结果表明，2012年莱芜市在水资源生态保护中产生的直接成本约为1928.26万元，机会成本大约为1217568.78万元。通过离差平方法计算得出大汶河流域水源地外溢效益的分摊系数为0.63，即下游泰安市在水源地生态保护中的受益比例。通过计算得出，莱芜市在对流域水资源进行生态保护的过程中，外溢给下游泰安市的生态效益大约为139821.75万元，外溢的经济效益约为143580.38万元，外溢的社会效益约为19259.11万元。更多还原

【Abstract】 In our country, the deteriorating of waterhead region’s ecological environment has drawnmuch attention.As the birthplace of river basin,management and protection of waterheadregion’s ecological environment is facing a dilemma:not only to meet the water demand ofthe whole basin,but also to protect the local economic development.From thefair perspective,government and residents of the waterhead region input a lot of labors andmaterials for the protection of water environment,at the same time, limiting the developmentof some industries,effecting the income and lossing the development right.How tocoordinate the relationship between upstream and downstream,to mobilize the enthusiasmof the ecological builders and protectors,involved in the problem of ecologicalcompensation of waterhead region.Among of them,the key problem lies in the ecologicalcompensation standard,it is directly related to the scientific,feasibility and the implementationof ecological compensation effect.The essence of compensation standard is to determine howmuch can make up the cost on ecological protection construction, but also reflect the value ofthe output of waterhead region,in order to be accepted by the upstream anddownstream,forming the complementary advantages and coordinate development of win-winsituation.From the perspective, paper researchs the key issues involved in theecological compensation standard.On the basis of public goods theory,externality theory and the theory of ecological servicefunction, according to marginal analysis, paper proves the ecological compensation standard:the lower limit of the cost and the upper limit of the spillover benefits for the ecologicalprotection.The ecological protection cost includes the direct input of manpower,financialresource,material resource and indirect opportunity cost duing to restrictions on thedevelopment.The spillover benefits include economic benefits,ecological benefits and socialbenefits.This paper mainly focuses on accounting of the ecological protection cost andvaluation of the ecological spillover benefits.The main results obtained are as follows.(1)The ecological protection cost of waterhead region includes direct cost and opportunitycost.Direct cost accounting mainly uses the dynamic calculation method by thetheory of project management.Considering the time value,paper accountsthe capital expenditure and revenue expenditure occurs in the ecological protection ofwaterhead region according to certain methods.The opportunity cost accounts onenterprise,resident,government respectively.Paper makes the corresponding accountingmethod according to the characteristics of all kinds of opportunity loss. (2)The ecosystem value of waterhead region include ecological value,economic value andsocial value,paper assess the spillover benefits of ecosystem from the three aspectsrespectively.The spillover ecological benefits were evaluated from climateregulation,environment purification,soil conservation,water conservation,flood storage andhabitatvalue.The direct economic benefits was evaluated from the production water,aquaticproduct,hydraulic power,inland shipping and tourism.The indirect economic benefits wasevaluated from the appreciation of the real estate,industrial enterprises and the serviceindustry for the improved environment.Besides the ecological benefits and economicbenefits,waterhead region has brought great social benefits to the river downstream includingsocial security benefits (labor recovery,drought and waterloging),social stability benefits(reduce the loss of disease,life extension, employment)and social cultural benefits(educational benefits,aesthetic benefits,recreational benefits and scientific research benefits).(3)The paper tried to solve the difficult problem of external accounting.It put forward theconcept of spillover benefits sharing coefficient to account the spillover ecological benefitsand the spillover social benefits.The spillover benefits sharing coefficient should fullyconsider various factors,including water consumption,population,area and payingability.Based on the water allocation methods using in ecological compensation of riverbasin,the paper put forward in three kinds of calculation methods to determinethe sharing coefficient:single index method,comprehensive index method and deviationsquare method.Among of them,deviation square method is more objective and can takevarious factors into account,so the case study used this method to calculate the sharingcoefficient.(4)Taking Dawen River for example,paper estimated the cost and spillover benefits ofLaiwu City in the river basin water resources’ ecological protection.The results show thatdirect costs occurred in the ecological protection of waterhead region in Laiwu city in2012was about19282600yuan,opportunity cost is about12175687800yuan.Thespillover benefits sharing coefficient in Dawen River basin is0.63through the deviationsquare method.It was the downstream Tai’an city’s benefit ratio in the ecological protection ofwaterhead region.It cacluated that in the process of waterhead region’s ecological protectionof Laiwu city,ecological benefits spillover to the downstream of Tai’an City was about1398217500yuan,the spillover economic benefits was about1435803800yuan,thespillover social benefits was about192591100yuan.更多还原