本文主要研究内容
作者石晓晓(2019)在《基于水资源资产负债价值量核算的水价形成机制研究》一文中研究指出:近年来,在全球气候变化以及我国在过去一段时期内单纯追求经济快速增长的综合影响下,资源和环境整体向着不利的方向演进。作为我国七大流域之一的海河流域,现状水资源开发利用率已经超过100%,流域生态环境破坏严重,对社会经济发展与生态系统的正常循环构成了严重威胁。传统的国民经济核算体系中忽视了经济与环境的关系,造成对经济的高估和对环境的过度消耗,如何将经济发展与资源耗减、环境损耗建立联系是目前众多学者研究的一个热点。为了摸清水资源的资产家底,以及厘清水资源耗减、水环境损害与经济体系之间的关系,正确地反映水资源价值,本论文以海河流域为案例区,以水资源资产负债核算相关理论为支撑,编制了水资源资产实物型账户,基于影子价格模型完成了对水资源资产价值量核算、基于水资源耗减与水环境退化对水资源负债价值量进行了估算,结合两部分价值量对水价形成机制进行了研究,为未来水价的制定提供依据。主要研究成果如下:(1)在水资源资产负债核算的相关理论支撑下,对实物型水资源资产账户—水资源存量及变动表进行了重新设计,并编制了海河流域2017年水资源存量及变动表,摸清了流域2017年末水资源资产存量为184.98亿m3。(2)通过对比分析各水资源资产价值计量方法,最终选用影子价格法计算出流域水资源资产的单位价值为4.54元/m3,核算出海河流域当年水资源资产价值量为839.81亿元,占当年GDP的0.89%。(3)从水资源耗减和水环境退化角度核算出水资源负债价值量为602.76亿元,占当年GDP的0.63%。水资源负债价值量与水资源资产价值量的比值为5:7,一方面体现出片面追求经济增长对海河流域水资源、水环境的负面影响较大;另一方面启示应将水资源负债价值作为完整的水资源价值的一部分。(4)实际征收的水价包含水费、水资源税(费)和污水处理费,维持水费这一基础费用不变,将负债中水资源耗减成本和水环境退化成本占水资源资产价值量的比重作为权重分别分配到水资源税(费)和污水处理费中,估算出北京市居民自来水前两级阶梯水价不变,第三级阶梯水价提高至9.4元/m3,非居民城六区水价提高至11.4元/m3,其他区域提高至10.8元/m3,执行居民水价的非居民用户水价提高至6.4元/m3,特殊行业水价提高至202.6元/m3。通过将估算后的水价与实际水价对比可以发现科学的上调水价有助于对水资源的合理利用,可为未来整个海河流域地区水价的制定提供依据。
Abstract
jin nian lai ,zai quan qiu qi hou bian hua yi ji wo guo zai guo qu yi duan shi ji nei chan chun zhui qiu jing ji kuai su zeng chang de zeng ge ying xiang xia ,zi yuan he huan jing zheng ti xiang zhao bu li de fang xiang yan jin 。zuo wei wo guo qi da liu yu zhi yi de hai he liu yu ,xian zhuang shui zi yuan kai fa li yong lv yi jing chao guo 100%,liu yu sheng tai huan jing po huai yan chong ,dui she hui jing ji fa zhan yu sheng tai ji tong de zheng chang xun huan gou cheng le yan chong wei xie 。chuan tong de guo min jing ji he suan ti ji zhong hu shi le jing ji yu huan jing de guan ji ,zao cheng dui jing ji de gao gu he dui huan jing de guo du xiao hao ,ru he jiang jing ji fa zhan yu zi yuan hao jian 、huan jing sun hao jian li lian ji shi mu qian zhong duo xue zhe yan jiu de yi ge re dian 。wei le mo qing shui zi yuan de zi chan jia de ,yi ji li qing shui zi yuan hao jian 、shui huan jing sun hai yu jing ji ti ji zhi jian de guan ji ,zheng que de fan ying shui zi yuan jia zhi ,ben lun wen yi hai he liu yu wei an li ou ,yi shui zi yuan zi chan fu zhai he suan xiang guan li lun wei zhi cheng ,bian zhi le shui zi yuan zi chan shi wu xing zhang hu ,ji yu ying zi jia ge mo xing wan cheng le dui shui zi yuan zi chan jia zhi liang he suan 、ji yu shui zi yuan hao jian yu shui huan jing tui hua dui shui zi yuan fu zhai jia zhi liang jin hang le gu suan ,jie ge liang bu fen jia zhi liang dui shui jia xing cheng ji zhi jin hang le yan jiu ,wei wei lai shui jia de zhi ding di gong yi ju 。zhu yao yan jiu cheng guo ru xia :(1)zai shui zi yuan zi chan fu zhai he suan de xiang guan li lun zhi cheng xia ,dui shi wu xing shui zi yuan zi chan zhang hu —shui zi yuan cun liang ji bian dong biao jin hang le chong xin she ji ,bing bian zhi le hai he liu yu 2017nian shui zi yuan cun liang ji bian dong biao ,mo qing le liu yu 2017nian mo shui zi yuan zi chan cun liang wei 184.98yi m3。(2)tong guo dui bi fen xi ge shui zi yuan zi chan jia zhi ji liang fang fa ,zui zhong shua yong ying zi jia ge fa ji suan chu liu yu shui zi yuan zi chan de chan wei jia zhi wei 4.54yuan /m3,he suan chu hai he liu yu dang nian shui zi yuan zi chan jia zhi liang wei 839.81yi yuan ,zhan dang nian GDPde 0.89%。(3)cong shui zi yuan hao jian he shui huan jing tui hua jiao du he suan chu shui zi yuan fu zhai jia zhi liang wei 602.76yi yuan ,zhan dang nian GDPde 0.63%。shui zi yuan fu zhai jia zhi liang yu shui zi yuan zi chan jia zhi liang de bi zhi wei 5:7,yi fang mian ti xian chu pian mian zhui qiu jing ji zeng chang dui hai he liu yu shui zi yuan 、shui huan jing de fu mian ying xiang jiao da ;ling yi fang mian qi shi ying jiang shui zi yuan fu zhai jia zhi zuo wei wan zheng de shui zi yuan jia zhi de yi bu fen 。(4)shi ji zheng shou de shui jia bao han shui fei 、shui zi yuan shui (fei )he wu shui chu li fei ,wei chi shui fei zhe yi ji chu fei yong bu bian ,jiang fu zhai zhong shui zi yuan hao jian cheng ben he shui huan jing tui hua cheng ben zhan shui zi yuan zi chan jia zhi liang de bi chong zuo wei quan chong fen bie fen pei dao shui zi yuan shui (fei )he wu shui chu li fei zhong ,gu suan chu bei jing shi ju min zi lai shui qian liang ji jie ti shui jia bu bian ,di san ji jie ti shui jia di gao zhi 9.4yuan /m3,fei ju min cheng liu ou shui jia di gao zhi 11.4yuan /m3,ji ta ou yu di gao zhi 10.8yuan /m3,zhi hang ju min shui jia de fei ju min yong hu shui jia di gao zhi 6.4yuan /m3,te shu hang ye shui jia di gao zhi 202.6yuan /m3。tong guo jiang gu suan hou de shui jia yu shi ji shui jia dui bi ke yi fa xian ke xue de shang diao shui jia you zhu yu dui shui zi yuan de ge li li yong ,ke wei wei lai zheng ge hai he liu yu de ou shui jia de zhi ding di gong yi ju 。
论文参考文献
论文详细介绍
论文作者分别是来自西安理工大学的石晓晓,发表于刊物西安理工大学2019-07-19论文,是一篇关于海河流域论文,水资源资产论文,水资源负债论文,水资源价值论文,西安理工大学2019-07-19论文的文章。本文可供学术参考使用,各位学者可以免费参考阅读下载,文章观点不代表本站观点,资料来自西安理工大学2019-07-19论文网站,若本站收录的文献无意侵犯了您的著作版权,请联系我们删除。
标签:海河流域论文; 水资源资产论文; 水资源负债论文; 水资源价值论文; 西安理工大学2019-07-19论文;