可持续发展背景的水源地生态补偿机会成本核算  

Water Ecological Compensation Cost Accounting of Background of Sustainable Development

作　　者：李彩红[1] 葛颜祥[2] 

机构地区：[1]山东农业大学经济管理学院,山东泰安271018 [2]山东行政学院财会系,山东济南250014

出　　处：《改革》2013年第11期106-112,共7页Reform

基　　金：教育部人文社会科学研究项目“流域生态补偿量的测算及补偿方式优化”(批准号:13YJA790025);山东省社会科学规划研究项目“水源地生态保护成本核算及外溢价值评估研究--基于生态补偿的视角”(批准号:12DJJJ08)

摘　　要：生态补偿标准的量化问题是当前生态补偿研究的热点和难点,其中对水资源保护过程中因限制产业发展给水源地带来的机会损失的核算是确定水源地生态补偿标准的关键。以居民、企业、政府为受损主体对水源地机会成本的核算范围进行了界定,建立水源地机会成本的核算方法,并以此理论对大汶河流域水源地的机会成本进行了测算。Quantification of ecological compensation standard is the focus and difficulty in the research of ecological compensation. The calculation of opportunity loss due to limitation of industrial development of water source in the process of water protection is the key to determining the ecological compensation standard. We define the accounting scope of opportunity cost on water source taking the residents, enterprises, government as the damaged body, build a calculation method of the water source of opportunity cost, and calculate the opportunity cost of Dawen River＇s water source according to this theory.

关 键 词：生态文明建设 生态补偿成本 黄河中下游水源地 

分 类 号：F275.3[经济管理—企业管理]