环境污染事故成本计量方法研究

发布时间：2018-07-27 20:37

【摘要】：当前我国经济迅猛发展，随之而来的是环境问题日益突出。环境污染事故的频繁发生，造成了环境质量的急剧恶化，同时，伴随着巨大的经济损失，这些损失如何在造成事故的主体——企业中体现，即环境污染事故成本的计量问题。环境污染事故的经济损失已经作为核算要素进入了国民经济核算体系。环境污染事故成本计量不仅仅是可持续发展战略的要求，也有利于企业降低环境污染事故的风险。我国在环境污染成本方面尚未开展深入和系统的研究。环境污染成本的核算范围在学术界还存在一定的争议。对于环境污染事故的成本也没有统一的界定，实际予以估算和赔偿的范围局限于部分直接经济损失，，对于自然资源损害的价值没有确切的计量标准和切实可行的计量方法。本文基于英国石油公司（BP）在墨西哥湾发生的漏油事故和康菲公司在渤海湾发生的漏油事故，对企业环境污染事故成本的计量方法进行了研究。首先，通过BP在墨西哥湾漏油事故之后年度财务报表中环境成本的披露与事故经济损失的对比，得出在美国的环境污染事故成本包含了污染预防成本、溢油应急成本、污染赔偿成本三方面的内容。在污染赔偿成本中包含了几乎所有的直接和间接损失。其次，通过BP墨西哥湾和康菲渤海湾漏油事故环境污染成本的对比，指出在我国的环境污染事故成本的核算范围应当包含事故造成的直接和间接损失，计量方法应该采用环境重置成本的方法。再次，本文提出了基于环境重置成本的环境污染事故成本计量方法，包括生境、生物多样性、渔业、旅游业和景观的计算方法，为环境污染事故成本的计量提供参考。
[Abstract]:With the rapid development of economy in China, environmental problems are becoming more and more prominent. The frequent occurrence of environmental pollution accidents has caused a sharp deterioration of environmental quality. At the same time, with the huge economic losses, these losses are reflected in the main body of the accident-the enterprise, that is, the cost measurement of environmental pollution accidents. The economic loss of environmental pollution accident has entered the national accounting system as an accounting element. The cost measurement of environmental pollution accidents is not only the requirement of sustainable development strategy, but also conducive to reducing the risk of environmental pollution accidents. China has not carried out in-depth and systematic research on the cost of environmental pollution. The scope of environmental pollution cost accounting is still controversial in academic circles. There is no uniform definition of the cost of environmental pollution accident, the range of actual estimation and compensation is limited to some direct economic losses, and there is no exact measurement standard and practical measurement method for the value of natural resource damage. Based on the oil spill of (BP) in Gulf of Mexico and the oil spill of ConocoPhillips in Bohai Bay, the cost measurement method of environmental pollution accident is studied in this paper. First of all, by comparing the disclosure of environmental costs in BP's annual financial statements after the Gulf of Mexico oil spill with the economic loss of the accident, it is concluded that the cost of environmental pollution accidents in the United States includes the cost of pollution prevention, the cost of oil spill emergency. Pollution compensation costs in three aspects. Almost all direct and indirect losses are included in the pollution compensation costs. Secondly, by comparing the cost of environmental pollution caused by BP Gulf of Mexico oil spill and Conoco Bay oil spill, it is pointed out that the cost accounting scope of environmental pollution accident in China should include direct and indirect losses caused by the accident. The method of measurement should adopt the method of environment replacement cost. Thirdly, this paper puts forward the cost measurement method of environmental pollution accident based on environmental replacement cost, including habitat, biodiversity, fishery, tourism and landscape, which provides a reference for the cost measurement of environmental pollution accident.
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：X507;F234

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