【摘要】：當前我國經(jīng)濟迅猛發(fā)展，隨之而來的是環(huán)境問題日益突出。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，伴隨著巨大的經(jīng)濟損失，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量問題。環(huán)境污染事故的經(jīng)濟損失已經(jīng)作為核算要素進入了國民經(jīng)濟核算體系。環(huán)境污染事故成本計量不僅僅是可持續(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。 我國在環(huán)境污染成本方面尚未開展深入和系統(tǒng)的研究。環(huán)境污染成本的核算范圍在學(xué)術(shù)界還存在一定的爭議。對于環(huán)境污染事故的成本也沒有統(tǒng)一的界定，實際予以估算和賠償?shù)姆秶窒抻诓糠种苯咏?jīng)濟損失，，對于自然資源損害的價值沒有確切的計量標準和切實可行的計量方法。 本文基于英國石油公司（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，對企業(yè)環(huán)境污染事故成本的計量方法進行了研究。首先，通過BP在墨西哥灣漏油事故之后年度財務(wù)報表中環(huán)境成本的披露與事故經(jīng)濟損失的對比，得出在美國的環(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BP墨西哥灣和康菲渤海灣漏油事故環(huán)境污染成本的對比，指出在我國的環(huán)境污染事故成本的核算范圍應(yīng)當包含事故造成的直接和間接損失，計量方法應(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)境污染事故成本計量方法，包括生境、生物多樣性、漁業(yè)、旅游業(yè)和景觀的計算方法，為環(huán)境污染事故成本的計量提供參考。
[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)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：X507;F234

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