【作者】 毛果平；

【导师】 吴超；

【作者基本信息】 中南大学 ， 安全管理工程， 2009， 博士

【摘要】 环境污染核算是资源环境与经济综合核算,即绿色国民经济核算的一部分。要使国民经济核算体系能够真实的反映经济增长速度,必须加入环境成本因素。进入21世纪,我国面临的经济高速增长与资源短缺、环境恶化之间的矛盾日益突出,环境经济综合核算具有紧迫性。客观上需要在考虑经济增长的同时兼顾资源与环境因素。论文主要从资源—环境—经济一体化角度,对经济过程中的资源消耗和环境污染之间的相互作用进行分析,分析过程主要是从宏观层面对湖南省的资源—环境—经济利用投入产出技术相关理论进行分析,而微观层面,则从产品生命周期角度进行分析。具体如下:(1)分析了可持续发展要求下以前投入产出理论的不足,对传统投入产出理论,提出了改进的思路,即对“投入”部分进行了扩展,增加了资源和环境因素;同时,对“部门”进行了扩展,增加了资源恢复和使用及污染治理部门,从而得到包含资源、环境、经济三者关系的资源—环境—经济投入产出表。(2)在近年湖南省投入产出表的基础上,加上资源、环境数据,主要是资源使用和恢复、排污和治理数据,经过加工、整理和折算来建立真实的湖南省资源—环境—经济投入产出表。其中各种数据,如产污量、治理率、治理单价、恢复单价、恢复消耗(物质消耗和劳动消耗)、治理消耗(物质消耗和劳动的消耗)等均可以通过现有统计数据或者折算得到。(3)通过分析湖南省经济结构与资源消耗和污染排放之间的关系,特别是根据湖南省工业内部不同部门的污染排放情况,建立湖南省资源—环境—经济投入产出模型。通过资源与部门的直接消耗关系与完全消耗关系得出了在保持经济增长的前提下减少能源消耗的两个途径:产业结构调整和投入要素之间的替代。并通过近十多年来的湖南省六部门投入产出表数据对该结论进行了实际计算验证。(4)进行了湖南工业环境污染核算。建立了湖南工业污染的实物量和价值量核算表,并用2006年数据对湖南省的水污染、大气污染和固体废物污染的实物量损失和价值量损失进行了核算,对整个工业污染损失进行了价值量汇总核算,核算出经济发展的环境欠账。(5)用产品生命周期理论分析工业产品的环境影响。以发动机产品为例进行了产品的生命周期分析,发现发动机产品原材料生产阶段对大气污染最大,发动机的使用阶段污染次之。(6)通过对发动机制造和再制造的比较发现,发动机再制造不但具有巨大的经济效益,而且具有相当大的环境效益。企业从事再制造的过程中,再制造产品的选择是对企业发展影响甚大的决策。由于影响因素众多且存在复杂的依赖和反馈性,用网络层次分析法(ANP)可以较好的解决这种复杂决策问题。更多还原

【Abstract】 The accounting of environment pollution, as an integral part of the green national economy accounting, is a comprehensive accounting of environment and economy. In this respect, to truly reflect economy growth, environmental cost must be added to national economy accounting system. In the 21st century, China faces an increasing problem with resource shortage and environmental deterioration. The country needs to concern resource and environment aspects while purchasing economic prosperity. Therefore, the application of the comprehensive accounting of environment and economy becomes even more urgent.The present study analyzes the interactive relationship between resource consumption and environment pollution in the economic process, from an integrative perspective combining resource, environment and economy. At the macroscopic level, the resource, environment and economy relationship in Hunan Province was analyzed via relevant input-output theories; at the microscopic level, the methodology of product life cycle assessment was adopted. Detailed contents of the present study are listed below:(1) Traditional input-output theories have been innovated by examining the limitations of previous input-output theories on the assumption of sustainable development. Specifically, the "input" section was enlarged by adding resource and environment factors; meanwhile the "department" section was expanded by adding "departments" of resource restoring & application and pollution treatment. Consequently, an input-output table was obtained on the relationship between resource, environment and economy.(2) On the basis of recent annual input-output tables of Hunan Province, an updated input-output table on the resource-environment-economy relationship of Hunan Province has been established. This table was drafted by adding resource and environment values (such as values of resource usage & restoration, pollution emission and treatment), editing, reorganizing and converting the statistic data. The data were obtained from the up-dated statistic data or converting calculation, which included values such as pollutant rate, treatment rate, treatment price, restoration price, restoration cost (material cost and labor cost), treatment cost (material cost and labor cost).(3) An input-output model on the resource-environment-economy relationship of Hunan Province has been established based on an analysis of the relationship between economic structures, resource consumption and pollution emission, especially the situation of pollution emission of different industrial departments. On the basis of direct consumption and complete consumption relationship between resources and departments, two approaches have been proposed towards the goals of maintaining economy growth and reducing resource consumption: one aims to adjust industrial structures and the other aims to replace input factors. These approaches were also evaluated through calculating recent ten-year’s input-output data of the six departments of Hunan Province.(4) The environment pollution of the provincial industry has been evaluated and accounting tables on the material value and the price value of industrial pollution in Hunan Province have been depicted. Besides, according to the 2006 provincial statistic data, we calculated the material cost and the price cost of water pollution, air pollution and solid waste. The entire industrial pollution cost calculation demonstrated the environmental cost of the economic development.(5) With the methodology of product life cycle assessment, the environmental impact of industrial products has been analyzed, with the case study of engines. The product life cycle assessment of engines shows that the worst air pollution stage comes from firstly the raw material production stage and then the engine usage stage.(6)With a comparison between the manufacture and remanufacture of engines, the present study claims that the remanufacture not only bears enormous economic benefits, but also brings huge environmental benefits. It is vital to choose the right product for remanufacture, which will greatly influence enterprises’ development. Despite various complicated and co-dependent factors during the choice process, the Analytic Network Processes (ANP) will assist in solving these complex decision-making problems.更多还原