Environmental Accounting of the Yangtze River Economic Belt, China
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摘要: 长江经济带是我国重点实施的“三大战略”之一，战略地位极其重要，开展长江经济带环境经济核算可反映地区经济活动的环境代价，是践行“绿水青山就是金山银山”理念的重要实践和举措.该文结合人力资本法、市场价值法、防护费用法和影子成本法等方法核算了长江经济带环境退化成本，并基于虚拟治理成本方法和大气环境容量、水环境容量结果测算了该地区实现环境质量达标所需要的治理投入资金缺口.结果表明：2004—2017年长江经济带环境退化成本呈上升趋势，平均环境退化指数约为2.35%，人均退化成本约为822元，单位面积（1 km2）退化成本约2.30×105元，2017年地区总成本达8.56×1011元，其中大气环境退化成本约占60%；14年间地区国民经济也保持快速增长，整体而言，该地区还处于经济增长与环境退化成本同步上升阶段，尚未达到环境库兹涅茨曲线拐点，需要提高资源的使用效率、加强环境治理.2017年长江经济带大气和水污染治理实际成本仅为4.49×1011元，要实现长江经济带环境质量的全面达标，到2035年还需投入环境治理资金共计约2.25×1012元（为折现价格），治理缺口较大，而且地区环境退化成本（外部成本）仍远大于实现环境质量全面达标的治理成本（内部成本）.因此，建议进一步加大对长江大保护的投入，加大国家环保专项资金以及重点生态功能区转移支付的支持力度，探索市场化生态补偿机制，充分保障实现长江经济带环境质量全面达标和生态改善的资金投入；综合运用税费、补贴、交易和价格等手段使环境成本内部化，倒逼产业转型，促进地区实现经济高质量发展与环境高质量保护目标.Abstract: The Yangtze River Economic Belt is one of the 'Three Major Strategies' of China, which is very important. The environmental economic accounting of the Yangtze River Economic Belt can reflect the environmental cost of regional economic production activities, which is a critical practice and measure to implement the concept of 'lucid waters and lush mountains are invaluable assets'. In this paper, the total cost of regional environmental degradation in the Yangtze River Economic Belt is calculated by using human capital method, market value method, protection cost method and shadow cost method. Then virtual treatment cost method, the results of atmospheric environmental capacity and water environmental capacity are used to estimate the gap in pollution treatment investment needed to meet environmental quality standards. The results show an upward trend during 2004 to 2017. Meanwhile, the environmental degradation index fluctuates around 2.35%. The degradation cost per capita is about 822 RMB, and the degradation cost per square kilometer is about 230, 000 RMB. In 2017, the total cost reached 0.856 trillion RMB, of which the cost of atmospheric environmental degradation accounted for about 60%, while the actual cost of regional air and water pollution treatment was only 449 billion RMB. The regional economy maintained a rapid growth over the past 14 years. Overall, the Yangtze River Economic Belt is still in a phase of simultaneous economic growth and environmental degradation cost growth, which has not yet reached the turning point of the Environmental Kuznets Curve. It is necessary to improve the efficiency of regional resource use and strengthen regional environmental governance. In order to achieve the comprehensive environmental quality standards of the Yangtze River Economic Belt, 2.25 trillion RMB in environmental governance funds need to be invested, but the gap is still huge. Moreover, the cost of environmental degradation is still far greater than the environmental governance cost. On this account, it is recommended to attach great importance to increasing the support for environmental protection funds in the Yangtze River Economic Belt and to increase the transfer payment for critical ecological function zones, explore market-based ecological compensation mechanisms, and fully guarantee capital investment to achieve full environmental quality in the Yangtze River Economic Belt. Also, it is recommended to comprehensively use taxes, fees, subsidies, transactions and prices to internalize environmental costs, force industrial transformation, and then promote high-quality economic development and high-level environmental protection in the region.
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图 1 2004—2017年长江经济带生态环境退化总成本核算结果
Figure 1. The result of environmental degradation costs in the Yangtze River Economic Belt, 2004-2017
图 2 长江经济带地区生态环境退化成本与人均GDP的环境库兹涅茨曲线
Figure 2. Kuznets curve between environmental degradation cost and GDP per capita in the Yangtze River Economic Belt
图 3 2017年长江经济带分要素环境退化成本的空间分布
Figure 3. Spatial distribution of environmental degradation costs by factor in the Yangtze River Economic Belt in 2017
表 1 长江经济带环境退化成本核算具体内容与核算方法[23]
Table 1. Methods of environmental degradation cost accounting in the Yangtze River Economic Belt[23]
危害终端 核算方法 大气污染 人体健康损失 修正的人力资本法/疾病成本法 种植业减产损失 市场价值法 室外建筑材料腐蚀损失 市场价值法或防护费用法 清洁费用增加成本 防护费用法 水污染 人体健康损失 疾病成本法/人力资本法 污灌造成的农业损失 市场价值法或影子价格法 工业用水额外处理成本 防护费用法 城市生活用水额外处理成本 防护费用法 水污染引起的家庭洁净水成本 市场价值法 污染型缺水损失 影子价格法 固体废物占地损失 机会成本法 
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表 2 长江经济带各省市2017年度环境治理成本核算结果
Table 2. Environmental treatment investment by province in the Yangtze River Economic Belt in 2017
各省市 大气污染治理成本/(108元) 水污染治理成本/(108元) 合计/(108元) 占GDP比例/% SO2 NOx 烟粉尘 COD 氨氮 上海市 2.49 22.29 22.50 122.68 1.30 171.3 0.56 江苏省 61.63 85.24 293.00 153.23 5.61 598.7 0.70 浙江省 37.63 46.08 159.46 59.76 4.29 307.2 0.59 安徽省 78.34 56.83 271.48 172.36 3.11 582.1 2.15 江西省 55.03 24.94 129.73 242.10 0.92 452.7 2.26 湖北省 37.91 32.81 110.68 156.09 1.67 339.2 0.96 湖南省 25.52 23.90 111.58 247.42 1.14 409.6 1.21 重庆市 22.19 19.62 154.66 48.85 1.48 246.8 1.27 四川省 22.44 39.16 109.30 238.36 1.60 410.9 1.11 贵州省 76.85 36.40 251.11 56.28 0.64 421.3 3.11 云南省 43.70 12.61 110.58 75.28 2.90 245.1 1.50 合计 463.72 399.87 1 724.06 1 572.41 24.65 4 184.7 1.13
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表 3 基于质量改善目标的环境治理投入与治理欠账分析
Table 3. Analysis of environmental treatment investment and debts based on achieving environmental quality goals
各省市 2018—2035年大气环境治理达标应投入成本/(108元) 2018—2030年水环境治理达标应投入成本/(108元) 总投入/(108元) 欠账率/% SO2 NOx 烟粉尘 小计 COD 氨氮 小计 上海市 11.6 130.0 84.5 226.1 1 269.8 13.3 1 283.1 1 509.2 881 江苏省 293.6 332.0 841.5 1 467.0 1 012.9 21.6 1 034.5 2 501.5 418 浙江省 196.1 240.7 569.2 1 006.0 360.3 19.4 379.8 1 385.8 451 安徽省 601.7 224.4 760.0 1 586.1 1 515.9 26.1 1 542.0 3 128.1 537 江西省 318.6 124.3 356.4 799.2 2 036.4 4.3 2 040.7 2 839.9 627 湖北省 217.6 125.7 415.6 758.9 1 229.8 5.8 1 235.6 1 994.5 588 湖南省 118.2 90.5 384.7 593.4 2 040.9 5.6 2 046.4 2 639.8 644 重庆市 103.0 108.0 580.7 791.7 320.5 6.2 326.7 1 118.4 453 四川省 93.1 129.8 410.4 633.3 1 908.2 7.9 1 916.1 2 549.4 620 贵州省 354.3 135.8 923.4 1 413.4 354.9 2.5 357.4 1 770.8 420 云南省 198.2 58.4 415.2 671.8 335.8 11.6 347.4 1 019.2 416 合计 2 505.7 1 699.5 5 741.5 9 946.8 12 385.6 124.5 12 510.0 22 456.8 537 注：对于大气环境治理，结合《大气污染防治行动计划》以及党的十九大报告对生态环境保护提出的一系列新目标、新要求，该研究设定为到2035年区域力争全面达标；而对于水环境治理，结合《水污染防治行动计划》和《长江经济带生态环境保护规划》提出的目标、要求，设定为到2030年区域力争达标，因此对未来基于质量改善目标的水环境、大气环境治理投入分别按照2030年、2035年长江经济带各省市均不超过环境容量来计算.
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表 4 长江经济带上、中、下游地区对比分析
Table 4. Comparative analysis of the upstream, midstream, downstream of the Yangtze River Economic Belt
长江经济带 2017年环境治理成本/(108元) 基于环境质量全面达标的治理投入/(108元) 欠账额度/(108元) 欠账率/% 上游地区 1 324.1 7 781.8 6 457.7 488 中游地区 1 783.6 12 386.0 10 602.4 594 下游地区 1 077.2 6 473.7 5 396.5 501
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