虚拟价值视角企业能耗排污的环境责任测度研究  

Research on Environmental Responsibility Measurement of Energy Consumption Pollution from the Perspective of Virtual Value

作　　者：韩秀艳[1] 赵天燕[1,2] 孙涛[1] Han Xiu-yan;ZhaoTian-yan;SUN Tao(School of Economic and Management, Nanjing University of Aeronautics and Astronautics, Nanjing Jiangsu 211106, China;School of Accountancy, Capital University of Economicsand Business,Beijing 100070,China)

机构地区：[1]南京航空航天大学经济与管理学院,江苏南京211106 [2]首都经济贸易大学会计学院,北京100070

出　　处：《广义虚拟经济研究》2018年第4期59-66,共8页Research on the Generalized Virtual Economy

基　　金：广义虚拟经济研究专项资助项目[项目编号:GX2012-1023(Y)];国家社会科学基金重大项目(批准号:16ZDA044);国家社会科学基金项目(批准号:15BGL056)

摘　　要：随着我国社会经济的快速发展,企业能耗排污规模呈现出不断递增的趋势,造成了较为严重的环境污染,环境污染对人们的生存环境以及生命造成了严重的威胁。为探索企业能耗排污的环境责任测度方法,本文在文献综述和现状分析的基础上,从广义虚拟价值视角,充分考虑能耗排污企业的实际情况,利用修正的投入产出模型测度企业能耗排污的环境治理责任与环境改善责任,并以江苏H集团公司为例进行了应用研究。研究成果检验了修正模型的有效性,为测度企业能耗排污的环境责任以及制定相应的节能减排政策提高了一种有效的定量分析手段。With the rapid development of China's social economy, the scale of energy consumption of enterprises is increasing year by year. This energy consumption pollution causes serious environmental pollution, which poses a serious threat to people's living environment and life. To explore the effective method of enterprise energy consumption pollution environmental liability, this paper studies the enterprise green input-output model modification and its application, from the perspective of virtual value, give full consideration to the actual situation of polluters, on the basis of literature review and analysis of the situation. The research results verify the validity of the revised model, and improve an effective quantitative analysis method for enterprises to measure their environmental responsibility and formulate corresponding energy saving and emission reduction policies.

关 键 词：环境责任 投入产出 环境污染损失 虚拟价值 

分 类 号：C812[社会学—统计学]