节点文献
“一带一路”绿色投资标尺和绿色成本效益核算
The Belt and Road Initiative and Green Investment:The Methods for Defining Green Investment,and Quantifying Green Cost and Green Benefits
【摘要】 "一带一路"绿色化,需要保证中国企业在"一带一路"的投资必须是绿色的,同时也要解决绿色投资成本、风险和收益不匹配的问题,才能吸引大量资本流向绿色产业和绿色项目。绿色投资标尺和绿色成本效益核算将回答绿色投资评估的两个核心问题:如何评估投资活动的绿色性,如何在投资评估中合理地体现"绿色成本和绿色收益"并探讨解决绿色投资中成本和收益不匹配的市场机制问题。提出量化绿色效益、绿色成本和绿色(环境)效益货币化的方法;通过量化的环境和经济指标,从环境的可持续和经济可持续界定投资绿色属性;并将绿色成本和绿色收益纳入投资活动的财务评价,纠正绿色投资成本和收益不匹配的关系,解决绿色投资成本内化、效益外化的矛盾。
【Abstract】 Building green"Belt and Road"requires Chinese investment in the"Belt and Road"countries is green.To attract large amounts of capital to green industries and green projects,it is necessary to address key issue of mismatch among cost,risk and return in green investment.This paper intends to address core issues of green investment assessment:how to define green investment activity and how to quantify green cost and green benefits,as well as reasonably account it in financial analysis,and to seek the market-based solutions to the additional cost of green investment.The paper recommends methods to quantify the green benefit,green cost,and to monetize green(environmental)benefits.From two angles of environmental sustainability and economic sustainability,the paper defines green attributes of the investment activity through quantified environmental and economic indicators,and incorporate green costs and green benefits in financial analysis that could correct the mismatch between green investment cost and income,and solve the contradiction between internalized green costs and externalized green benefits.
【Key words】 Belt and Road; green investment assessment; quantifying green cost; internalizing green benefits;
- 【文献出处】 中国人民大学学报 ,Journal of Renmin University of China , 编辑部邮箱 ,2019年04期
- 【分类号】F125;F279.2;F275
- 【被引频次】6
- 【下载频次】746