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环境价值核算方法研究

Research on Environment Value Accounting Methodtaking the Yangtze River Estuary Marine Industry As An Example

【作者】 吴丹

【导师】 刘书俊;

【作者基本信息】 上海交通大学 , 环境科学, 2010, 硕士

【副题名】以长江口海洋产业为例

【摘要】 鉴于我国海洋产业绿色GDP核算研究的空白,以国家海洋局908专项课题研究为依托,以长江口海洋产业绿色GDP核算为实例,以《中国环境经济核算体系框架》和《中国资源环境经济核算体系框架》等为依据,运用环境学、会计学、统计学等学科理论,将收益还原法、市场价值法、净价格法等核算方法运用在长江口海洋环境价值核算中,系统提出资源耗减成本、环境损耗成本以及生态修复成本的核算方法,并得出2006年上海市渔业资源价值为77亿元,2008年上海港址资源价值为577.5亿元,2006年东海平湖油田原油的价值为12.53亿元,浙江省海域海盐资源价值约为17亿元,上海市2007年生活污水的实际治理成本为4.8亿元,虚拟治理成本为1.7亿元;2005年上海市长江口近海提供的水产品总价值约为27.88亿元,长江口海域气候调节和氧气提供功能为142.5亿元,废弃物处理功能价值为1.26亿元,休闲娱乐功能价值为3.0135亿元,科研功能价值为874万元,上海市2005年营养物质循环功能价值为1.7万元;2005年上海市长江口湿地区域成陆造地价值为12亿元,大气组分调节价值为1.53-9.44×103万元, 2005年水分调节价值为1.6亿元,水质净化价值为2.22亿元,生物栖息地价值为4.38×104万元, 2005年旅游价值为18.94亿元,科研文化价值为18.94亿元。本文还建立起完整的长江口海洋产业绿色GDP核算体系,包括核算的框架、核算的指标、核算的方法、具体的核算,使其能够更加科学地评价长江口海洋经济发展,为我国各地区各部门开展绿色GDP的核算研究提供依据。

【Abstract】 In the view of research gaps on the green GDP accounting of marine industry,on the basis of the State Oceanic Administration 908 special research projects,Taking the Yangtze River estuary marine industry as an example of green GDP,using the "China’s environmental and economic accounting system framework" and "China’s resources、environmental and economic accounting system framework "etc. This paper was based on the application of environmental science, accounting, statistics and other scientific theory, also,the income approach, market value method, the net price of law accounting method used in the accounting value of the Yangtze River estuary in the marine environment.The system raised the cost of resource depletion, the cost of environmental depletion and the ecological restoration.From the research , the worth of fisheries resources in Shanghai 2006 was 7.7 billion, the value of the site resources in Shanghai 2008 was 57.75 billion yuan, the value of crude oil in Pinghu field was 1.253 billion, Zhejiang Haiyan resource’s value was about 17 million, in Shanghai 2007, the actual wastewater treatment costs was 4.8 billion, imputed treatment cost was 1.7 million; in Shanghai 2005, the Yangtze River Estuary coastal waters which provided the total value of aquatic products was about 2.788 billion yuan, the Yangtze River Estuary climate regulation function and oxygen provide 14.25 billion yuan, waste processing value was 126 million, leisure and entertainment value was 3.0135 billion yuan, research and functional valued 874 million yuan, in Shanghai 2005, the value of nutrient circulation was 1.7 million; in Shanghai 2005, the farmland value of the Yangtze River estuary wetland area was 1.2 billion, the value of air conditioning components was 1.53-9.44×103 million, in 2005 the value of water regulation was 1.6 billion yuan, the value of water purification was 222 million, using comparison with reference method obtained habitat value was 4.38×104 million, in 2005 the tourism valued 1.894 billion yuan, using comparative analysis for scientific research and cultural values was 1.894 billion yuan.The Yangtze River estuary also built a complete green GDP accounting system for marine industries, including the accounting framework, accounting indicators, accounting methods.The specific accounting to a more scientific evaluation of the Yangtze River estuary marine economic development for China’s various regions and departments to carry out Green GDP accounting research basis.

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