中国环境经济核算体系框架

附件3：中国环境经济核算体系框架（第一版本）《中国绿色国民经济核算体系框架研究》课题组2004年9月10日-1-目录第1章目标和原则························21.1目标·····················································································21.2原则·····················································································3第2章思路与框架·······················62.1基本思路···············································································62.2总体框架···············································································7第3章环境实物量核算·····················93.1环境污染实物量核算································································93.1.1核算目的···········································································93.1.2核算内容···········································································93.1.3相关说明··········································································163.2生态破坏实物量核算·······························································173.2.1核算目的··········································································173.2.2核算内容··········································································173.2.3相关说明··········································································24第4章环境价值量核算····················254.1环境污染价值量核算································································254.1.1核算目的··········································································254.1.2核算内容··········································································254.1.3相关说明··········································································354.2生态破坏价值量核算·······························································364.2.1核算目的··········································································364.2.2核算内容··········································································364.2.3相关说明··········································································43第5章环境保护投入产出核算··················445.1核算目的··············································································445.2核算内容··············································································445.3相关说明··············································································46第6章经环境调整的绿色GDP核算················476.1核算目的··············································································476.2核算内容··············································································476.3相关说明··············································································50第7章近期开展核算的方案···················517.1核算目的··············································································517.2核算框架··············································································517.3核算内容··············································································527.4价值量核算方法·····································································527.4.1污染治理成本的核算···························································527.4.2环境退化成本的核算···························································557.5组织与实施···········································································582中国环境经济核算体系框架（第一版本）绿色国民经济核算体系是指在全面、协调和可持续的发展观指导下，通过建立经济－环境的投入产出关系，把经济活动过程中的资源环境因素反映在国民经济核算体系中，将资源耗减成本、环境退化成本、生态破坏成本以及污染治理成本（或环境保护成本）从GDP中加以扣除，这样一种新的国民经济核算体系。绿色国民经济核算体系可以提供一整套反映经济与环境关系的数据，为环境经济决策分析、科学地进行政府绩效考核提供依据。建立绿色国民经济核算体系框架，主要是为环境核算、自然资源核算以及综合的经济与资源环境核算提供结构导引，为各部门和各地区核算提供方法依据，实现环境核算、自然资源核算与绿色国民经济核算之间的有机衔接和一体化。中国环境经济核算（以下简称环境核算）是绿色国民经济核算体系框架的关键组成部分，主要核算国民经济活动对环境的影响，包括环境污染和生态破坏两大要素，通过核算经环境因素调整的部门和地区的绿色国内生产总值（EDP）等指标，引导建立正确的政绩观和领导考核制度，实现环境外部成本内部化，最终建立国家绿色国民经济核算体系。第1章目标和原则1.1目标总体目标:结合国际经验和中国实际，建立环境核算体系的总体框架，阐明核算的基本思路与方法，确定基本核算内容，定义基本核算表式，为具体的、局部的环境核算提供总体框架指南。具体目标:1、环境实物量核算体系框架。按照环境核算体系框架的总体目标，确定环境实物量核算（包括环境污染实物量核算与生态破坏实物量核算）的目的、方法和内容，设计环境实物量总体核算表，明确环境实物量核算的数据来源及相关要求。2、环境价值量核算体系框架。按照环境核算体系框架的总体目标，确定环境价值量核算（包括环境污染价值量核算与生态破坏价值量核算）的目的、方法-3-和内容，设计环境价值量总体核算表，明确环境价值量核算的数据来源及相关要求。3、环境保护投入产出核算体系框架。确定环境保护支出的主体、分类，设计在绿色国民经济核算总体框架内进行环境保护支出核算的思路和核算表，主要是环境保护活动投入产出表的设计，明确其核算的数据来源及相关要求。4、经环境调整的绿色GDP核算体系框架。以环境价值量核算结果为基础，确定用环境成本（具体包括环境退化成本、生态破坏成本、污染治理成本或环境保护成本以及环境总成本等）对传统国民经济核算中各总量指标进行调整的思路，形成相应经过环境因素调整后绿色GDP核算的表式与方法。5、近期开展核算的基本内容。从近期看，由于环境问题的复杂性，特别是对于生态破坏损失的核算，其基础还比较薄弱；另外，考虑到资金和时间的因素，要在全国31个省市中开展框架中提出的全部核算内容，也是比较困难的。所以，近期将开展框架中提出的一部分核算内容，主要包括环境污染的实物量核算、环境污染的价值量核算以及经环境污染调整的绿色国内生产总值（EDP）核算以及选择三到四个省（市）试点核算，对于生态破坏损失实物量与价值量核算、环境保护投入产出核算将暂不予考虑。1.2原则原则1：与中国绿色国民经济核算体系框架相吻合环境核算的主要对象是国民经济活动对环境的影响，包括环境污染和生态破坏的实物量与价值量核算以及环境保护成本的核算，但不包括自然资源核算。对传统GDP总量的调整，也主要是以环境退化成本进行的局部调整，计算出部门和地区的绿色GDP。也就是说，环境核算体系框架是中国绿色国民经济核算体系框架的一部分，当然是关键组成部分，其核算原理必须与整个绿色国民经济核算体系框架相吻合，在核算的指导思想、基本思路、基本概念、核算方法、核算内容、核算表式以及数据来源等方面都应符合绿色国民经济核算体系框架的要求。原则2：尽可能与联合国SEEA相关内容方法相接轨世界各国围绕环境污染、生态破坏等方面的核算已经进行了大量研究探索，国际组织一直致力于这方面的研究和实践，其中影响广泛的就是在联合国主持下所进行的关于环境经济综合核算体系（SEEA）的三次整合，通过各次整合，形成了环境经济核算的理论框架，体现了从基本概念扩展到经环境调整之国内产出4（EDP）的完整思路，从理论框架的提出开始向具体实践推进的进程。SEEA为各国绿色国民经济核算的研究提供了起点和指导，对促进和规范国际范围内的绿色国民经济核算发挥了巨大作用。鉴于SEEA核算体系的指导意义，环境核算体系框架应尽可能与联合国推荐的综合环境与经济核算体系（SEEA）框架相接轨，在基本概念的定义、核算内容的确定、核算表式的设计、操作规程的制定等方面尽可能保持与SEEA框架相一致。原则3：与中国环境统计和国民经济核算相衔接环境问题具有地域性特征和不同的管理目标，各国进行环境核算的基础也存在很大