“2+26”城市“散乱污”企业的社会经济效益和环境治理成本评估

为了评估2017年原环境保护部对“2+26”城市“散乱污”企业综合整治的效果，利用“2+26”城市“散乱污”企业清单，结合巡查期间279家“散乱污”企业的社会经济效益和环境治理成本调查数据，利用污染物治理成本法，对重点行业“散乱污”企业的社会经济效益和环境治理成本进行评估.结果表明:①家具制造与板材加工和塑料加工行业是“2+26”城市“散乱污”企业综合整治的重点行业，这两种行业的企业数量分别占“2+26”城市6.2×104家“散乱污”企业的35.2%和15.9%.②京津冀地区“散乱污”企业中砖瓦窑行业企业扣除环境治理成本后的产值利润率为2%，家具制造与板材加工行业企业扣除环境治理成本后的产值利润率为负值（-2%），均低于全国规模以上工业企业的产值利润率；“散乱污”企业过去以牺牲环境为代价获得企业利润，扣除环境治理成本后，企业盈利能力很低，需要升级改造或予以淘汰.③规模越小的“散乱污”企业，环保治理设施与投入越少，这些企业也基本不缴纳税收，导致微小型“散乱污”企业的经济效益明显高于规模以上企业.④“2+26”城市“散乱污”企业中砖瓦窑行业企业就业职工数占规模以上非金属矿物制品业职工总数的9.1%，家具制造与板材加工行业就业职工数占规模以上家具制造行业职工总数的50.3%.“散乱污”企业的取缔整改，将对“散乱污”企业集中分布地区的劳动就业产生一定影响.研究显示，“散乱污”企业过去总体上是以牺牲环境为代价获得经济效益的黑色经济. 

Analysis of Social-Economic Benefits and Environmental Pollution Control Costs of 'Dispersed,Disrupted and Polluted' Enterprises in the '2+26' Region

In order to evaluate the effect of the Ministry of Environmental Protection's comprehensive renovation of 'Dispersed, Disrupted and Polluted' enterprises in the '2+26' area in 2017, this paper uses the '2+26' regional 'Dispersed, Disrupted and Polluted' enterprises list, applies the cost method of pollution control, and combined with the survey data on the social and economic benefits and environmental pollution control costs of 279 'Dispersed, Disrupted and Polluted' enterprises during inspections, and on the social and economic benefits of 'Dispersed, Disrupted and Polluted' enterprises in key industries. The cost of environmental pollution treatment is assessed. The results show that: (1) Manufacture of furniture and manufacture of plastics are the key industries in the '2+26' region. The two industries accounted for 35.2% and 15.9% of the'2+26'regional 'Dispersed, Disrupted and Polluted' enterprises. (2) In the Jing-jin-ji '2+26' area, the profit rate of the enterprises in the brick kiln industry after deducting the cost of environmental pollution treatment is 2%. The profit rate of the furniture manufacturing and sheet metal processing industries after deducting the cost of environmental pollution treatment is -2%, which is lower than the profit rate of the industrial enterprises above the national designated size. The 'Dispersed, Disrupted and Polluted' enterprises have to obtain corporate profits at the expense of the environment. After deducting the cost of environmental governance, the profitability of enterprises is very low and they need to be upgraded or eliminated. (3) The smaller the 'Dispersed, Disrupted and Polluted' enterprises are, the less environmental protection facilities and investment they have. These enterprises basically do not pay taxes, therefore the micro-small 'Dispersed, Disrupted and Polluted' enterprises have significantly higher profit than the above-scale enterprises. (4) In the '2+26' area, the number of employees in the brick and tile kiln industry accounted for 9.1% of the total number of employees in the manufacture of non-metallic mineral products above the scale, and the number of employees in the manufacture of furniture accounted for 50.3% of the total number of employees in the manufacture of furniture above the scale. Abolishing and rectifying the 'Dispersed, Disrupted and Polluted' enterprises will have a certain impact on the employment in the 'Dispersed, Disrupted and Polluted' enterprise regions. The 'Dispersed, Disrupted and Polluted' enterprises are generally black economies with economic benefits at the expense of the environment.