【摘要】：當(dāng)前我國(guó)經(jīng)濟(jì)迅猛發(fā)展，隨之而來(lái)的是環(huán)境問(wèn)題日益突出。環(huán)境污染事故的頻繁發(fā)生，造成了環(huán)境質(zhì)量的急劇惡化，同時(shí)，伴隨著巨大的經(jīng)濟(jì)損失，這些損失如何在造成事故的主體——企業(yè)中體現(xiàn)，即環(huán)境污染事故成本的計(jì)量問(wèn)題。環(huán)境污染事故的經(jīng)濟(jì)損失已經(jīng)作為核算要素進(jìn)入了國(guó)民經(jīng)濟(jì)核算體系。環(huán)境污染事故成本計(jì)量不僅僅是可持續(xù)發(fā)展戰(zhàn)略的要求，也有利于企業(yè)降低環(huán)境污染事故的風(fēng)險(xiǎn)。 我國(guó)在環(huán)境污染成本方面尚未開(kāi)展深入和系統(tǒng)的研究。環(huán)境污染成本的核算范圍在學(xué)術(shù)界還存在一定的爭(zhēng)議。對(duì)于環(huán)境污染事故的成本也沒(méi)有統(tǒng)一的界定，實(shí)際予以估算和賠償?shù)姆秶窒抻诓糠种苯咏?jīng)濟(jì)損失，，對(duì)于自然資源損害的價(jià)值沒(méi)有確切的計(jì)量標(biāo)準(zhǔn)和切實(shí)可行的計(jì)量方法。 本文基于英國(guó)石油公司（BP）在墨西哥灣發(fā)生的漏油事故和康菲公司在渤海灣發(fā)生的漏油事故，對(duì)企業(yè)環(huán)境污染事故成本的計(jì)量方法進(jìn)行了研究。首先，通過(guò)BP在墨西哥灣漏油事故之后年度財(cái)務(wù)報(bào)表中環(huán)境成本的披露與事故經(jīng)濟(jì)損失的對(duì)比，得出在美國(guó)的環(huán)境污染事故成本包含了污染預(yù)防成本、溢油應(yīng)急成本、污染賠償成本三方面的內(nèi)容。在污染賠償成本中包含了幾乎所有的直接和間接損失。其次，通過(guò)BP墨西哥灣和康菲渤海灣漏油事故環(huán)境污染成本的對(duì)比，指出在我國(guó)的環(huán)境污染事故成本的核算范圍應(yīng)當(dāng)包含事故造成的直接和間接損失，計(jì)量方法應(yīng)該采用環(huán)境重置成本的方法。再次，本文提出了基于環(huán)境重置成本的環(huán)境污染事故成本計(jì)量方法，包括生境、生物多樣性、漁業(yè)、旅游業(yè)和景觀的計(jì)算方法，為環(huán)境污染事故成本的計(jì)量提供參考。
[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.
【學(xué)位授予單位】：蘭州商學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：X507;F234

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