本文關(guān)鍵詞：我國煤炭環(huán)境外部成本核算與內(nèi)部化研究　出處：《中國環(huán)境科學(xué)研究院》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 煤炭 全周期 環(huán)境外部成本 內(nèi)部化

【摘要】：煤炭在我國能源生產(chǎn)和消費(fèi)結(jié)構(gòu)中占據(jù)主體地位。2011年原煤產(chǎn)量占能源總產(chǎn)量的77.8%,消費(fèi)量占能源總消費(fèi)量的68.4%,未來煤炭仍將是我國主要能源和重要的戰(zhàn)略物資。但是煤炭在對經(jīng)濟(jì)發(fā)展作出巨大貢獻(xiàn)的同時,也對生態(tài)環(huán)境造成了負(fù)外部性�，F(xiàn)行煤炭政策未將環(huán)境外部成本完全納入,導(dǎo)致環(huán)境污染和生態(tài)破壞不斷惡化,無法體現(xiàn)煤炭資源的真實(shí)價值。為實(shí)現(xiàn)煤炭行業(yè)可持續(xù)發(fā)展,正確計量煤炭環(huán)境外部成本并其合理內(nèi)部化十分必要。 本文所做的工作和結(jié)論有以下幾點(diǎn)： (1)結(jié)合煤炭生命周期過程與外部性理論,界定了煤炭環(huán)境外部成本。煤炭環(huán)境外部成本是指煤炭開采、運(yùn)輸及使用過程中,由于污染物排放造成的環(huán)境污染及對生態(tài)系統(tǒng)的破壞,且未被受益企業(yè)承擔(dān)的那部分經(jīng)濟(jì)損失。 (2)構(gòu)建了基于治理成本法和污染損失法下的煤炭全鏈條環(huán)境成本核算體系和框架。在對煤炭全鏈條的環(huán)境影響進(jìn)行分析的基礎(chǔ)上,根據(jù)核算方法和基礎(chǔ)數(shù)據(jù),明確具體核算范圍,形成基于成本法和基于損失法的煤炭環(huán)境外部成本核算框架。 (3)利用污染損失法和治理成本法核算了我國煤炭環(huán)境外部成本�；谖廴緭p失法,2010年我國煤炭環(huán)境外部總成本為5472.50億元,占當(dāng)年GDP的1.36%,若考慮二氧化碳,2010年煤炭環(huán)境外部成本為10305.97億元；基于治理成本法的2010年我國煤炭環(huán)境外部總成本為1010.97億元(環(huán)境污染成本)。 (4)分析了煤炭環(huán)境外部成本內(nèi)部化差距,提出了外部成本內(nèi)部化途徑與建議。目前環(huán)境外部成本內(nèi)部化政策成本為每噸煤24.22元,僅占損失法的環(huán)境成本計算數(shù)值的12.27%。可實(shí)施的外部成本內(nèi)部化途徑有：健全煤炭生態(tài)補(bǔ)償機(jī)制,開展第三方治理模式；向運(yùn)輸環(huán)節(jié)征收污染費(fèi),征收燃料稅納入運(yùn)輸費(fèi)；加快排污費(fèi)改稅,試行重點(diǎn)行業(yè)差別排污稅。完善建議包括：完善資源生態(tài)補(bǔ)償法律法規(guī)體系；建立和完善煤炭產(chǎn)品形成的價格機(jī)制以及加強(qiáng)污染防治技術(shù)改進(jìn)。
[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 .

【學(xué)位授予單位】：中國環(huán)境科學(xué)研究院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.21

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