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环境成本视角下生态污染补偿标准确定的博弈机理研究
引用本文:袁广达,吴杰.环境成本视角下生态污染补偿标准确定的博弈机理研究[J].审计与经济研究,2016(1).
作者姓名:袁广达  吴杰
作者单位:南京信息工程大学 经济管理学院,江苏 南京210044
基金项目:国家社会科学基金一般项目(12BGL034、13BGL11);教育部人文社会科学研究规划项目(12YJA790176)
摘    要:生态环境问题已成为阻碍社会可持续发展的瓶颈,为此通过建立生态保护的污染补偿机制解决此问题备受各方关注,其关键是补偿标准的确定和外部成本内部化机理的建立,既能使补偿各方顾及各方利益,又能体现补偿标准的公平和合理。本文以我国工业行业生态污染补偿标准确定为研究对象,基于环境成本视角量化重污染行业和非重污染行业的补偿上下限,运用博弈逐步缩小区间,确定具体补偿标准。研究表明,博弈基础上达成的最终补偿标准能提升资源配置公平和效率,并进而推动生态污染补偿机制的市场化。

关 键 词:环境成本  生态污染补偿标准  讨价还价博弈  补偿市场化  环境会计  环境经济  环境管理会计

Research on the Game Mechanism of Determining the Ecological Pollution Compensation Standards from the Perspective of Environmental Cost
Abstract:Ecological and environmental problems have become the bottleneck for the sustainable development of society. Therefore, solving environmental problems by building the pollution compensation mechanism for ecological protection have attracted much attention from all sectors of the community. The key point is the determination of compensation standard and the establishment of external cost internalization mechanism, which can not only enable the compensation related parties to consider respective benefits, but also reflect the fair and reasonable aspect of specific compensation standard. The paper chooses the determination of the ecological pollution compensation standard in the industry as the research object, quantifies the upper and the lower limit of compensation from heavy pollution industries and non heavy pollution industries based on the perspective of environmental cost, and then uses the game gradually to narrow the interval and gets the specific compensation standard. Research shows that the compensation standard established on the democratic negotiation can improve the fairness and efficiency of resource allocation and then push the operation of ecological pollution compensation towards marketization.
Keywords:environmental cost  ecological pollution compensation standard  bargaining game  marketization compensation  environmental accounting  environmental economy  environmental management accounting
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