生态补偿下的煤炭开采业环境成本核算研究
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摘要
煤炭开采业在促进我国社会和经济稳定发展的同时,也造成了严重的生态破坏和环境污染问题。论文从生态补偿的角度出发,界定了煤炭开采的生态补偿内涵。在此基础之上确定了煤炭开采的环境成本核算范围,将环境破坏成本、生态环境质量下降成本以及环境污染造成的人体健康损失纳入核算体系。同时以陕西省煤炭开采业为研究对象,对其环境成本进行了核算,该核算结果一方面可以客观反映煤炭开采造成的生态环境牺牲代价,另一方面为陕西省确定合理的煤炭开采生态补偿额度提供了理论参考。
The coal mining industry promotes China's social stability and economic development, but it also causes serious ecological damage and environmental pollution problems. From the perspective of ecological compensation, this paper defined ecological compensation connotation of coal mining. On this basis the paper determines the scope of the environmental cost accounting of coal mining, and put the environmental damage costs, environmental degradation costs and damage to human health caused by environmental pollution into the accounting system. Meanwhile this paper takes Shaanxi coal mining industry as a case study, and accounts its environmental cost. The accounting result can objectively reflect the cost of sacrificing the ecological environment caused by coal mining, on the other hand it can provide a theoretical reference to determine a reasonable ecological compensation for coal mining industry in Shaanxi Province.
The coal mining industry promotes China's social stability and economic development, but it also causes serious ecological damage and environmental pollution problems. From the perspective of ecological compensation, this paper defined ecological compensation connotation of coal mining. On this basis the paper determines the scope of the environmental cost accounting of coal mining, and put the environmental damage costs, environmental degradation costs and damage to human health caused by environmental pollution into the accounting system. Meanwhile this paper takes Shaanxi coal mining industry as a case study, and accounts its environmental cost. The accounting result can objectively reflect the cost of sacrificing the ecological environment caused by coal mining, on the other hand it can provide a theoretical reference to determine a reasonable ecological compensation for coal mining industry in Shaanxi Province.
引文
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[2]王辉.煤炭开采的生态补偿机制研究[D].北京:中国矿业大学,2012.
[3]张倩.能源类企业环境成本的计量与披露研究[D].西安:西安石油大学,2012.
[4]倪彩霞.山西煤炭贫困化增长的实证分析[J].山西财经大学学报,2008(S2):22-23.
[5]凤凰网.代表委员热议:挖1吨煤,还是留2.4 8吨水?[EB/OL].(2012-03-07).http://news.ifeng.com/gundong/detail_2012_03/07/13025888_0.shtml.
[6]欧阳典娜.可持续发展条件下的环境成本内部化实现途径研究[D].广州:暨南大学,2008.
[7]中国新闻网.全国尘肺病报告人数超72万六成集中在煤炭行业[EB/OL].(2015-02-07).http://finance.chinanews.com/jk/2015/02-07/7043716.html.
[8]王波.关于“十三五”陕西煤炭工业发展的思考[J].陕西煤炭,2015(1):150-152.
[9]蔡剑红,朱道林.土地估价中收益还原法的误差传播[J].测绘科学,2014(1):117-120.
[10]许岚,周富春.生态恢复效益价值计算模型研究[J].重庆交通大学学报(自然科学版),2011(6):1400-1403.
[11]孙金芳,单长青.Logistic模型法和恢复费用法估算城市生活污水的价值损失[J].安徽农业科学,2010(21):11443-11444.
[12]环境保护部.环境损害鉴定评估推荐方法(第I I版)(环办[2014]90号)[EB/OL].(2014-10-24).http://www.zhb.gov.cn/gkml/hbb/bgt/201411/t20141105_291159.htm.
[13]金锐.资源型城市绿色GDP核算方法研究——以太原市为例[D].北京:北京交通大学,2011.
[14]谭亚荣.环境污染核算体系研究[D].杨凌:西北农林科技大学,2007.
[15]邓寅生,邢学玲,徐奉章,等.煤炭固体废弃物利用与处置[M].北京:中国环境科学出版社,2008:2-7.
[16]新华网.研究称我国现行煤价机制严重低估煤炭真实成本[EB/OL].(2014-11-06).http://news.xinhuanet.com/energy/2014-11/06/c_127182164_2.htm.