财政分权对环保投资效率的影响研究——基于DEA-Tobit模型的分析

延续财政分权对环境质量影响的研究,讨论财政分权对环保投资效率的影响.基于中国2004~2014年30个省份的面板数据,在DEA-Tobit模型的研究框架下,测度了各个省份多种类型的环保投资效率,并进一步讨论了财政分权对环保投资效率的影响.实证结果发现,财政分权不利于环保投资效率的改进,特别是不利于建设项目"三同时"环保投资效率、工业污染源治理环保投资效率,以及企业来源环保投资效率的改进.进一步考虑到地区异质性因素,以各地区环保投资额作为门槛变量的分析同样支持上述结论.     

环境保护投资的市场化运作

环境保护投资是解决环境问题的重要保障。分析了我国环境保护投资存在的主要问题及其原因，对我国环境保护投资的市场化运作进行分析，提出了社会主义市场经济体制下筹集环境保护投资、环境保护管理及环境保护设施管理的主要措施。     

Concerns about climate change mitigation projects: summary of findings from case studies in Brazil,India, Mexico and South Africa

The concept of joint implementation as a way to implement climate change mitigation projects in another country has been controversial ever since its inception. Developing countries have raised numerous issues at the project-specific technical level and broader concerns having to do with equity and burden sharing. This paper summarizes the findings of studies for Brazil, India, Mexico and South Africa, four countries that have large greenhouse gas emissions and are heavily engaged in the debate on climate change projects under the Kyoto Protocol. The studies examine potential or current projects/programs to determine whether eight technical concerns about joint implementation can be adequately addressed. They conclude that about half the concerns were minor or well managed by project developers, but concerns about additionality of funds, host country institutions and guarantees of performance (including the issues of baselines and possible leakage) need much more effort to be adequately addressed. All the papers agree on the need to develop institutional arrangements for approving and monitoring such projects in each of the countries represented. The case studies illustrate that these projects have the potential to bring new technology, investment, employment and ancillary socioeconomic and environmental benefits to developing countries. These benefits are consistent with the goal of sustainable development in the four study countries. At a policy level, the studies' authors note that in their view, the Annex I countries should consider limits on the use of jointly implemented projects as a way to get credits against their own emissions at home, and stress the importance of industrialized countries developing new technologies that will benefit all countries. The authors also observe that if all countries accepted caps on their emissions (with a longer time period allowed for developing countries to do so) project-based GHG mitigation would be significantly facilitated by the improved private investment climate.     

关于贵州省环境污染治理投资的分析与思考

以统计数据资料,按照工业污染源污染治理投资、建设项目“三同时”投资、城市环境基础设施建设投资3个类别对投资结构、投资地区分布、投资效益几个方面进行了深入分析,剖析了贵州省近年来在环境污染治理投资方面的状况,指出目前环境污染治理投资存在总量不足、结构不合理、机制不健全以及效益不高等问题,并针对上述问题阐述了4条政策措施方面的构想,为贵州省今后有效地进行环境污染治理投资提出了可行的方案。     

大型环保项目中工程管理模型设计优化研究

为了提高大型环保项目工程管理的有效性,优化大型环保项目的资本结构,降低项目的风险投资因素,进行大型环保项目中工程管理模型优化设计,提出基于博弈策略和收益均衡的大型环保项目工程管理模型。构建大型环保项目的成本-收益-社会效益的均衡博弈模型,采用变量相关性分析方法进行项目工程管理的资产优化配比,结合市场化效益因素进行项目资本内部结构优化,实现工程管理的资本结构和资源分配的优化重组。     

建设项目环境经济损益分析指标体系建立

建设项目环境影响评价环境经济损益分析是综合评价建设项目的环保投资是否能够补偿或多大程度上补偿了由此可能造成环境损失的重要依据。以对外部影响与项目的经济分析很好结合为目的,构建建设项目环境影响评价环境经济损益分析指标体系,并对某矿区进行实例分析,为建设项目的环境影响经济评价提供一定的借鉴依据。     

模糊数学在环保基金投资效益分析中的应用

从模糊分析的基本概念出发，采用“主因素决定型：的综合评综合方法，提出了环保基金效益分析模糊隶属度原则，建立了保投资效益分析的模糊数学模型，通过实例分析表明：（１）环保基金投分析应选择污染投资费比，污染物削减费比，污染物处理效益和污染物去除率４个综合指标；（２）应用模型的预测功能，对年度早报的污染物治理项目优劣进行效益分析筛选，排序，为科学合理的编制年度计划提供依据。     

Organising for environmental considerations in complex product development projects: implications from introducing a “Green” sub-project

This paper presents findings from a case study of a product development project in which environmental performance requirements were introduced. Focus is set on how the project was organised in order to ensure that the environmental performance requirements were considered. A specific “Green” sub-project was included in the project organisation. The analysis shows that such a sub-project can: (1) serve as a means to put environmental considerations on the agenda, (2) introduce a risk for confusion regarding who is responsible for fulfilling the environmental performance requirements, (3) act as an arena for communication about the environmental performance requirements, (4) serve as a platform for environmental champions to be active, and (5) serve as a means for environmental specialists to become part of established contact networks in the product development organisation.     

建设项目竣工环境保护验收监测的内涵、缺陷及对策

在环境换取经济增长向环境优化经济增长转变的新形势下,应拓展建设项目环境保护设施竣工验收监洲的内涵.指出目前的竣工验收监测对工业生产型建设项目的制约因素考虑不周、忽视了"三同时"的全过程、忽视了非工业生产型建设项目和区域性开发项目、忽视了无组织排放污染源.提出要创新治理设施竣工验收监测理念、优化竣工验收监测方法、强化竣工验收生态监洲技术的研究、开展区域性建设项目的验收监测.     

Pilot project on sustainability management accounting with the Styrian automobile cluster

The paper is based on a project with the Styrian automobile cluster in Austria and selected member companies. In six companies, the environmental management costs, as well as further costs for health and safety, risk management and other social issues were assessed. Less tangible items and external effects are addressed. Starting with the efforts to assess the financial effects of the sustainability performance indicators provided by the Global Reporting Initiative (GRI) for sustainability reporting, the UN DSD (United Nations Division for Sustainable Development) method for environmental management accounting (EMA) was enlarged by several other cost categories. This paper describes these and the experiences from the pilot projects.The two major cost drivers are the purchase costs of non-product output and the costs related to lost working days because of sick leave and accidents and the overtime pay to make up for these lost working days. The work of the Environmental Health and Safety (EHS) department helps to reduce these costs. The cost assessment scheme allows one to better understand the relationships between costs for treatment of undesired effects due to unimplemented protection measures and lost material purchase value in comparison to the prevention costs, which mainly consist of the internal management departments and related external consultants.The assessment of sustainability management costs is of interest for organisations, which already publish a sustainability report and want to more accurately assess the financial effects of such aspects addressed via EMA. It is also useful for small and medium sized companies, which use the assessment as a starting point to shape their (EHS) system. The main benefits are more accurate data and better arguments for investment appraisal or performance indicators as well as improved consistency of information and management systems that should help them to improve their environmental, social and economic performance.     

The social and environmental costs associated with water management practices in state environmental protection projects in Xinjiang,China

Since the late 1970s the central government of China has initiated several ecological environmental protection projects. The most significant of these has been the tui geng huan lin (returning cultivated land to forest and pasture) project in operation since the late 1990s. China's northwest region is characterized by lack of water resources, yet such resources are of vital importance. There is scant discussion in the literature (including in China) on the linkages between the environmental protection projects and water management practices. This paper analyses how central government environmental protection projects are interpreted in the local setting, and how local water management policies and practices correspond to the projects. The conclusion is that local water management policies and practices are interlinked with both central government and local government policies on the environmental protection projects, and a new process for the redistribution of water has been established. When equity and social costs are not factored into the planning of new environmental protection projects, the social costs may be as high as the environmental costs.     

The use of Environmental Management Accounting (EMA) for identifying environmental costs

The Expert Working Group on “Improving the Role of Government in the Promotion of Environmental Management Accounting (EMA)” was set up by the United Nations Division for Sustainable Development (UN DSD) in cooperation with a number of government agencies and non-governmental experts to promote Environmental Management Accounting (EMA) through publications, pilot projects and by establishing an international forum for discussion on the role of governments in the promotion of EMA.EMA, Environmental management accounting represents a combined approach that provides for the transition of data from financial accounting, cost accounting and mass balances to increase material efficiency, reduce environmental impacts and risks and reduce costs of environmental protection. EMA is performed by private or public corporations, but not by nations and has a financial as well as a physical component.The core focus of environmental management accounting and of the EMA UN DSD methodology is assessment of total annual environmental expenditure on emission treatment, disposal, environmental protection and management. In addition, and that is new and challenging for most companies, the material purchase value of all non-product output and its production costs are added. This total sum often provides a frightening picture of total annual costs of inefficiency and gets companies to improve their information systems and material efficiency options, which is the goal in the light of cleaner production.The first book published by the Expert Working Group, Environmental Management Accounting—Procedures and Principles (Jasch, C., United Nations, New York, 2001), defines principles and procedures for EMA, with a focus on techniques for quantifying environmental expenditures or costs, as a basis for better controlling and benchmarking purposes. The methodology excludes costs external to the company (so-called externalities, e.g. environmental and social effects that occur to the general public), but focuses on comprehensive assessment of direct annual expenditure on emission treatment, environmental protection and management as well as wasted material and energy input (efficiency losses in production). Firstly, total annual expenditure is assessed, then improvement options, savings and investment projects as well as product prices can be (re-)calculated. The method is currently applied in several case studies. The following summary provides some of the core definitions and generic assessment tables.     

商住综合开发项目环境影响评价分析

本文从商住综合开发项目环境影响评价的实践性出发,重点分析了商住综合开发项目产生的废水、废气、噪声、固体废物等对环境造成的不利影响。并针对这些影响提出了相应的防治措施。同时阐述了在进行商住综合开发项目环境影响评价过程中需要注意的问题。     

The wind rises abruptly,disturbing a pond of ‘Clear Water’: reflections on the pollution blacklisting of 33 Chinese multinationals

With the deepening globalization many multinationals have become a universal concern in developing countries not only because of their importance in foreign direct investment (FDI) activities, but also because of their critical role in environmental protection. In the wake of sporadic exposures of multinational environmental disturbances in the past months, just recently another 33 multinationals have been disclosed blacklisted on the internet for their failure to observe the Chinese environmental standards. All these have cast a shadow over their traditional responsible image. The paper tries to explore possible underlying causes behind this discredit through an analysis of multinational compliance, governmental management as well as public participation. Based on this, the paper also raises some key concerns that must be addressed and further studied to understand the environmental disturbances of the multinationals as a whole, and identifies solutions for these issues with an attempt to make recommendations for the improvement of the effectiveness of the Chinese environmental policies and regulations within the arena of foreign-funded industries.     

Promotion of cleaner production investments: international experience

Cleaner Production (CP) should be an essential part of any comprehensive environmental management system at an enterprise or national level. In many cases the adoption of CP improvements can reduce or even eliminate the need for end-of-pipe investments and therefore can have both environmental and economic benefits. Experience shows, that often companies having identified cost-effective and technically-feasible CP options, may still not be able to make necessary CP investment to realise the financial benefits and environmental advantages. Financing of CP projects varies among countries and types of the projects. Domestic and international efforts to strengthen environmental financing still face a number of serious obstacles, many of which are related to profound economic, political and social problems. The detailed evaluation of revolving fund establishment possibilities based on personal experience of the authors in Lithuania, Zimbabwe and Vietnam is presented in the paper.     

环境保护投资择优标准及其辅助决策模型研究

指出了环境保护投资的优化是区域内相对最优而非点最优。从阐明环保投资与环境质量和环境经济效益之间的关系特征出发,提出新的环保投资择优标准,并给出了依据这一标准的辅助决策模型用于分析环保投资相对优化的问题。      

东南亚地区中国海外耕地投资项目的空间分布及影响因素分析

为探究中国在东南亚地区的海外耕地投资活动规律,利用文献资料法、空间分析法和灰色关联分析法,从空间分布和影响因素两方面进行分析。结果表明：（1）中国海外耕地投资项目多位于中南半岛,且有沿边分布特点;（2）中国在东南亚海外耕地投资意向项目、合同项目的空间分布相似性较高,而生产项目与前两者存在差异;（3）中国海外耕地投资受地缘经济、地缘文化、资源基础和地缘政治的影响且受影响程度依次减弱,其中年均进出口总值、年均中国对外直接投资存量等指标对中国企业的投资选择具有显著影响。东南亚地区作为当前中国海外耕地投资的重要区域,强化同东南亚国家间的经济、文化交流,对中国企业顺利开展海外耕地投资活动具有重要促进作用。     

杭州市“十二五”环境保护规划中期评估研究

杭州市“十二五”环保规划已实施过半,为了评估规划的实施效果,根据规划内容分析评估了规划指标、主要任务、重点工程、政策措施等四方面的完成情况,梳理了实施过程中存在的三个问题。一是污染物减排动力依然大,二是环境质量改善任重道远,三是隐性污染威胁环境安全。针对存在问题,提出了强化领导健全机制、落实问责制度、加大“三清”行动（清洁水源、清洁空气、清洁土壤）力度、加大产业转型力度、加强环境依法建设、加大环保投入力度等六项对策措施。     

坝对环境影响的经济分析方法

修建大坝是社会性的大投资,其主要用途是供给生活及工业用水、能源生产、灌溉及防洪,除了这些直接效益外。坝及其水库储水还将产生一些相关的环境影响.本文简述了坝工程对水库流域的各种环境影响,着重阐述了用货币估价环境影响的经济分析方法。      

When case studies are not enough: the influence of corporate culture and employee attitudes on the success of cleaner production initiatives

Cleaner production is not only about changing raw materials, processes and products. It is also about changing corporate culture and the attitudes of people. An understanding of the dynamics of change within organisations undertaking cleaner production can help educators, consultants and project champions to improve the potential for success. The purpose of this paper is to provide insight into the range of key human dimensions that are potentially relevant to the success of cleaner production initiatives. The paper includes examples of the literature relevant to the subject as well as a summary of the results of research into elements of change within 22 organisations participating in a major cleaner production demonstration project in New Zealand. The research was designed to provide insight into changes in key indicators of environmental management and cleaner production, as well as elements of organisational culture and attitudes. For control purposes, a group of randomly selected organisations was also included. Organisations were surveyed before the start of the demonstration project and approximately a year later. Not surprisingly, results for the demonstration group show trends towards indicators of environmental management and cleaner production. Conversely, results for the control group indicate a trend away from environmental management and cleaner production. Trends in organisational culture and attitudes are less predictable. The paper provides a discussion of the implications of the results and suggests that organisational change theory should be incorporated into cleaner production research and programme development, implementation and evaluation.