自然资源资产负债表编制中生态损益核算

生态损益核算是自然资源资产负债表的重要部分,是对自然资源分类核算的扩展和补充。本文梳理生态损益核算的总体思路,系统总结生态损益核算技术,以围场县为例进行实证,遵循先实物后价值的核算原则,选择森林、草地、湿地生态系统,按不同的生态服务指标进行实物量和价值量的核算,并在已有的核算基础上计算各类型生态系统的实物量参数和价值量参数,以便根据面积统计数据进行快速简洁的核算比较。研究发现：围场县2015年生态系统服务功能价值量总值为338.99亿,与2013年相比增加了0.04%。生态系统服务功能价值量从大到小依次为草地、森林、湿地,核算期间森林和草地生态系统价值量分别下降0.06%和0.22%,湿地生态系统价值量增加4.47%。研究成果有助于全面理解和量化自然资源数量变化和质量变化带来的生态效应,并为自然资源资产负债表中的负债核算提供数据基础。     

Recycling flows in emergy evaluation: A mathematical paradox?

This paper is a contribution to the emergy evaluation of systems involving recycling or reuse of waste. If waste exergy (its residual usefulness) is not negligible, wastes could serve as input to another process or be recycled. In cases of continuous waste recycle or reuse, what then is the role of emergy? Emergy is carried by matter and its value is shown to be the product of specific energy with mass flow rate and its transformity. This transformity (τ) given as the ratio of the total emergy input and the useful available energy in the product (exergy) is commonly calculated over a specific period of time (usually yearly) which makes transformity a time dependent factor. Assuming a process in which a part of the non-renewable input is an output (waste) from a previous system, for the waste to be reused, an emergy investment is needed. The transformity of the reused or recycled material should be calculated based on the pathway of the reused material at a certain time (T) which results in a specific transformity value (τ). In case of a second recycle of the same material that had undergone the previous recycle, the material pathway has a new time (T + T₁) which results in a transformity value (τ₁). Recycling flows as in the case of feedback is a dynamic process and as such the process introduces its own time period depending on its pathway which has to be considered in emergy evaluations. Through the inspiration of previous emergy studies, authors have tried to develop formulae which could be used in such cases of continuous recycling of material in this paper. The developed approach is then applied to a case study to give the reader a better understanding of the concept. As a result, a ‘factor’ is introduced which could be included on emergy evaluation tables to account for subsequent transformity changes in multiple recycling. This factor can be used to solve the difficulties in evaluating aggregated systems, serve as a correction factor to up-level such models keeping the correct evaluation and also solve problems of memory loss in emergy evaluation. The discussion deals with the questions; is it a pure mathematical paradox in the rules of emergy? Is it consistent with previous work? What were the previous solutions to avoid the cumulative problem in a reuse? What are the consequences?     

Carbon accounting of material substitution with biomass: Case studies for Austria investigated with IPCC default and alternative approaches

There is evidence that the replacement of carbon-intensive products with bio-based substitutes (‘material substitution with biomass’) can be highly efficient in reducing greenhouse gas (GHG) emissions. Based on two case studies (CS1/2) for Austria, potential benefits of material substitution in comparison to fuel substitution are analysed. GHG savings are calculated according to default IPCC approaches (Tier 2 method assuming first-order decay) and with more realistic approaches based on distribution functions. In CS1, high savings are achieved by using wood residues for the production of insulating boards instead of energy. The superiority of material substitution is due to the establishment of a long-term carbon storage, the high emission factor of wood in comparison to natural gas and higher efficiencies of gas-fired facilities.The biomass feedstock in CS2 is lignocellulosic ethanol being used for bio-ethylene production (material substitution) or replacing gasoline (fuel substitution). GHG savings are mainly due to lower production emissions of bio-ethylene in comparison to conventional ethylene and significantly lower than in CS1 (per unit of biomass consumed). While CS1 is highly robust to parameter variation, the long-term projections in CS2 are quite speculative.To create adequate incentives for including material substitution in national climate strategies, shortcomings of current default accounting methods must be addressed. Under current methods the GHG savings in both case studies would not (fully) materialize in the national GHG inventory. The main reason is that accounting of wood products is confined to the proportion derived from domestic harvest, whereas imported biomass used for energy is treated as carbon-neutral. Further inadequacies of IPCC default accounting methods include the assumption of exponential decay and the disregard of advanced bio-based products.     

黑龙江大兴安岭森林绿色核算研究

在对国内外森林绿色核算研究综述的基础上,对黑龙江大兴安岭1997-2003年森林资源的实物量、价值量和森林绿色GDP等进行了核算。核算结果表明:黑龙江大兴安岭森林的eaGDP(environmentallyadjustedGDP)1997年为38.19×108元,2003年为57.34×108元,年均增长7.01%;森林的eaNDP(environmentallyadjustedNDP)1997年为25.70×108元,2003年为43.96×108元,年均增长9.36%。在森林绿色GDP核算的基础上,进行了资产负债和财富核算。结果表明,1997-2003年,黑龙江大兴安岭林地、林木存量价值呈减少的趋势;森林环境效益呈增加的趋势,反映在社会经济发展中对林地、林木存量的过度开发和利用。森林绿色GDP占GDP的比重和森林资源占国民财富的比重也呈下降的趋势,说明黑龙江大兴安岭虽然在天然林保护工程后,全面禁止天然林采伐,森林的生长量大于消耗量,表现为流量价值有所增加,反映森林是可持续的经营,但从存量上看对国民经济发展的支撑力是下降的。最后,研究指出,应加强生态补偿政策的研究,积极落实森林可持续经营对策和建议加强绿色财富政策的制定,以保证黑龙江大兴安岭森林的可持续发展和绿色财富的增长。     

农村户用沼气项目的碳减排效益核算——以湖北省恩施州为例

对现有的碳减排计算模型加以改进,对于关键参数的取值大部分参考我国学者的研究成果,以湖北省恩施州为例,从甲烷利用直接减排、化石能源替代减排、甲烷泄漏碳排放和甲烷燃烧碳排放4个方面,综合核算2000-2010年农村户用沼气项目的碳减排效益.结果表明,每口沼气池的碳减排量为1.10～1.29 t·a-1,碳减排量受沼气池规格(饲养生猪数量和类型)和地区气温变化等因素影响,每口沼气池的间接碳减排量(1.07 t·a-1)是直接碳减排量(0.22 t·a-1)的4.9倍.2000-2010年恩施州年碳减排效益整体随新建沼气池数量的增加而增加,碳减排量由2000年的3.97万t·a-1上升到2010年的70.93万t·a-1；2000-2010年恩施州户用沼气项目处理畜禽粪便导致的直接碳减排总量为157.44万t,沼气替代燃煤导致的间接碳减排总量为361.82万t,甲烷燃烧导致的碳排放量为13.12万t,甲烷泄漏导致的碳排放量为89.94万t,碳减排总效益为416.20万t.     

Economic and other implications of integrated chain management: a case study

In this article, the concept of Integrated (Substance) Chain Management (ISCM) is discussed. The definition of ISCM, motives for ISCM, conditions for implementation, different points of view and a five-step model are dealt with. In addition, a number of possible barriers on the road to ISCM are discussed. The model is applied to a stonewool-producing company in the Netherlands. This company set up a recycling project in the form of a briquetting factory. The substance-flow sheets show that after implementing the briquetting factory, almost all process wastes are used in the factory and that fewer virgin materials have to be used. From an economic point of view, production in a more sustainable fashion is very unattractive: production costs per ton of stonewool product rose as a consequence of the use of the briquettes as an input. The barriers connected to ISCM are mainly economic and regulatory. Solutions for the Rockwool company may include engaging in environmental product stewardship and a realignment of the government policy towards dumping re-usable and non-separated building and construction waste.     

Optimum Supportable Global Population: Water Accounting and Dietary Considerations

In this paper we develop a novel, comprehensive method for estimating the global human carrying capacity in reference to food production factors and levels of food consumption. Other important interrelated dimensions of carrying capacity such as energy, non-renewable resources, and ecology are not considered here and offer opportunities for future work. Use of grain production (rain-fed/irrigated), animal product production (grazing/factory farm), diet pattern (grain/animal products), and a novel water accounting method (demand/supply) based on actual water consumption and not on withdrawal, help resolve uncertainties to find better estimates. Current Western European food consumption is used as a goal for the entire world. Then the carrying capacity lies in the range of 4.5–4.7 billion but requiring agricultural water use increase by 450–530% to 4725–5480 km³, the range based on different estimates of available water. The cost of trapping and conveying such water, will run 4.5–13.5 trillion over 50 years requiring an annual spending increase of 150–400%, straining the developing world where most of the population increase is expected. We reconfirm estimates in the literature using a dynamic model. ‘Corner scenarios’ with extreme optimistic assumptions were analyzed using the reasoning support software system GLOBESIGHT. With a hypothetical scenario with a mainly vegetarian diet (grazing only with 5% animal product), the carrying capacity can be as high as 14 billion. Ecological deterioration that surely accompanies such a population increase would negatively impact sustainable population. Using our approach the impact of ecological damage could be studied. Inter- and intra-regional inequities are other considerations that need to be studied.     

中国平板玻璃生产碳排放研究

平板玻璃行业是典型的高能耗、高排放行业,目前关于中国平板玻璃行业的碳排放问题还没有得到深入的研究.因此,本文调查了中国300余条主要的平板玻璃生产线,并在此基础上从范围1(工艺过程和化石燃料燃烧引起的直接排放)和范围2(净购入电力和热力在生产阶段引起的间接排放)评估了中国平板玻璃行业从2005年到2014年的CO_2排放情况.结果发现,中国平板玻璃行业CO_2排放量逐年增加,由2005年的2626.9×10~4t逐步上升到2015年的4620.5×10~4t.研究表明:能源消耗是平板玻璃行业碳排放的最主要来源,占比在80%左右,节能降耗是促进平板玻璃行业CO_2减排的主要途径;平板玻璃生产原料中碳酸盐的热分解是CO_2的主要来源之一,占总排放量的20%左右,控制平板玻璃配合料的气体率,在减少平板玻璃生产过程中的CO_2排放有很大潜力;推荐平板玻璃新建项目使用天然气并配备大型熔窑(日熔化量650 t以上)的浮法玻璃生产线,以减少CO_2排放.     

Economic and environmental performance of electricity production in Finland: A multicriteria assessment framework

Meeting environmental, economic, and societal targets in energy policy is complex and requires a multicriteria assessment framework capable of exploring trade-offs among alternative energy options. In this study, we integrated economic analysis and biophysical accounting methods to investigate the performance of electricity production in Finland at plant and national level. Economic and environmental costs of electricity generation technologies were assessed by evaluating economic features (direct monetary production cost), direct and indirect use of fossil fuels (GER cost), environmental impact (CO₂ emissions), and global environmental support (emergy cost). Three scenarios for Finland's energy future in 2025 and 2050 were also drawn and compared with the reference year 2008. Accounting for an emission permit of 25 €/t CO₂, the production costs calculated for CHP, gas, coal, and peat power plants resulted in 42, 67, 68, and 74 €/MWh, respectively. For wind and nuclear power a production cost of 63 and 35 €/MWh were calculated. The sensitivity analysis confirmed wind power's competitiveness when the price of emission permits overcomes 20 €/t CO₂. Hydro, wind, and nuclear power were characterized by a minor dependence on fossil fuels, showing a GER cost of 0.04, 0.13, and 0.26 J/J_e, and a value of direct and indirect CO₂ emissions of 0.01, 0.04, and 0.07 t CO₂/MWh. Instead, peat, coal, gas, and CHP plants showed a GER cost of 4.18, 4.00, 2.78, and 2.33 J/J_e. At national level, a major economic and environmental load was given by CHP and nuclear power while hydro power showed a minor load in spite of its large production. The scenario analysis raised technological and environmental concerns due to the massive increase of nuclear power and wood biomass exploitation. In conclusion, we addressed the need to further develop an energy policy for Finland's energy future based on a diversified energy mix oriented to the sustainable exploitation of local, renewable, and environmentally friendly energy sources.