政府绿色发展基金的环境效益评价体系构建——以绿色产出效益量化为货币价值视角  

The Construction of Environmental Benefit Evaluation System for Government Green Development Fund--From the Perspective of Green Output Benefit Quantifying into Monetary Value

作　　者：管鸿禧 岳娟丽 GUAN Hong-xi;YUE Juan-li(Capital Operation Center of Bank of Hebei,Shijiazhuang 050011,China;Hebei GEO University,Shijiazhuang 050031,China)

机构地区：[1]河北银行资金运营中心,河北石家庄050011 [2]河北地质大学经济学院,河北石家庄050031

出　　处：《河北地质大学学报》2021年第3期110-120,共11页Journal of Hebei Geo University

基　　金：河北省社科基金项目“中国政府绿色发展基金的投融资模式及运行机制研究”(HB17YJ030)。

摘　　要：当前我国政府绿色发展基金乃至绿色金融的环境效益评价主要评判资金投向是否符合绿色化标准。首先把绿色产出效益量化为货币价值:一是构建评价体系把绿色项目的绿色产品量化展现,用GB(Green benefits)表示绿色效益产出;二是把绿色产出业绩转化为具有金融含义的货币价值。而后以绿色效益的货币价值为基础,构建政府绿色发展基金的业绩量化评价体系,包括:指标设计及定量计算;环境效益指数计算及评价结果展现等。评价结果可应用于绿色投资项目选择,已投项目环境效益产出评价,优化基金支持模式,比较基金运行效果,以及对绿色效益产出进行经济金融定价等。可以参照项目GB值对应的货币价值,把绿色业绩量化结果作为资金资产定价,绿色项目成本补偿和分担的依据。At present,the environmental benefit evaluation of government green development fund and even green finance in China mainly judges whether the capital investment conforms to the green standard.This paper first quantifies the green output benefit as monetary value:first,it constructs an evaluation system to show the green products of green projects quantitatively,and uses GB (green benefits) to express the green output benefit;second,it transforms the green output performance into monetary value with financial meaning.Then,based on the monetary value of green benefits,the performance quantitative evaluation system of government green development fund is constructed,including:index design and quantitative calculation;calculation of environmental benefit index and display of evaluation results.The evaluation results can be applied to the selection of green investment projects,the evaluation of environmental benefit output of invested projects,the optimization of fund support mode,the comparison of fund operation effect,and the economic and financial pricing of green benefit output.We can refer to the monetary value corresponding to the GB value of the project,and take the quantitative results of green performance as the basis of capital asset pricing,green project cost compensation and sharing.

关 键 词：绿色发展基金 环境效益评价 绿色效益货币价值 

分 类 号：F832.1[经济管理—金融学] F205