我国煤炭环境外部成本核算与内部化研究

发布时间：2018-01-14 10:47

本文关键词：我国煤炭环境外部成本核算与内部化研究　出处：《中国环境科学研究院》2014年硕士论文　论文类型：学位论文

【摘要】：煤炭在我国能源生产和消费结构中占据主体地位。2011年原煤产量占能源总产量的77.8%,消费量占能源总消费量的68.4%,未来煤炭仍将是我国主要能源和重要的战略物资。但是煤炭在对经济发展作出巨大贡献的同时,也对生态环境造成了负外部性。现行煤炭政策未将环境外部成本完全纳入,导致环境污染和生态破坏不断恶化,无法体现煤炭资源的真实价值。为实现煤炭行业可持续发展,正确计量煤炭环境外部成本并其合理内部化十分必要。本文所做的工作和结论有以下几点： (1)结合煤炭生命周期过程与外部性理论,界定了煤炭环境外部成本。煤炭环境外部成本是指煤炭开采、运输及使用过程中,由于污染物排放造成的环境污染及对生态系统的破坏,且未被受益企业承担的那部分经济损失。 (2)构建了基于治理成本法和污染损失法下的煤炭全链条环境成本核算体系和框架。在对煤炭全链条的环境影响进行分析的基础上,根据核算方法和基础数据,明确具体核算范围,形成基于成本法和基于损失法的煤炭环境外部成本核算框架。 (3)利用污染损失法和治理成本法核算了我国煤炭环境外部成本。基于污染损失法,2010年我国煤炭环境外部总成本为5472.50亿元,占当年GDP的1.36%,若考虑二氧化碳,2010年煤炭环境外部成本为10305.97亿元；基于治理成本法的2010年我国煤炭环境外部总成本为1010.97亿元(环境污染成本)。 (4)分析了煤炭环境外部成本内部化差距,提出了外部成本内部化途径与建议。目前环境外部成本内部化政策成本为每吨煤24.22元,仅占损失法的环境成本计算数值的12.27%。可实施的外部成本内部化途径有：健全煤炭生态补偿机制,开展第三方治理模式；向运输环节征收污染费,征收燃料税纳入运输费；加快排污费改税,试行重点行业差别排污税。完善建议包括：完善资源生态补偿法律法规体系；建立和完善煤炭产品形成的价格机制以及加强污染防治技术改进。
[Abstract]:Coal is dominant in our country ' s energy production and consumption structure . In 2011 , the raw coal production accounted for 77.8 % of the total energy output , the consumption accounted for 68.4 % of the total energy consumption , and the future coal will be the main energy and important strategic material of our country . However , the coal policy does not fully integrate the external cost of the environment , which can not reflect the real value of the coal resources . In order to realize the sustainable development of the coal industry , it is very necessary to correctly measure the external cost of the coal environment and its reasonable internalization . The work and conclusions we have made here are as follows : ( 1 ) The external cost of coal environment is defined by combining the coal life cycle process and the external theory , and the external cost of the coal environment refers to the environmental pollution caused by the emission of pollutants and the damage to the ecosystem in the process of coal mining , transportation and use , and the economic loss which is not borne by the beneficiary enterprises . ( 2 ) The cost accounting system and framework of coal full chain environment based on the control cost method and the pollution loss method are constructed . Based on the analysis of the environmental impact of the coal full chain , according to the accounting method and the basic data , the specific accounting range is specified , and the outer cost accounting framework of the coal environment based on the cost method and the loss method is formed . ( 3 ) The external cost of China ' s coal environment is calculated by the pollution loss method and the control cost method . Based on the pollution loss method , the external total cost of the coal environment in China in 2010 is 5472.50 billion yuan , accounting for 1.36 % of the current year ' s GDP . If the carbon dioxide is taken into account , the external cost of the coal environment in 2010 is 10305 . 97 billion yuan ; the external total cost of the coal environment in China in 2010 is RMB 10.97 billion yuan ( environmental pollution cost ) . ( 4 ) The internal cost internalization gap of coal environment is analyzed , and the internal cost internalization way and suggestion are put forward . The cost internalization policy of external cost is 24.22 yuan per ton , accounting for 12.27 % of the environmental cost of the loss method .

【学位授予单位】：中国环境科学研究院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.21

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