长江经济带环境经济核算研究

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. 

Environmental Accounting of the Yangtze River Economic Belt, China

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.