环境资源价值核算在环境责任保险理赔中的应用——以成都市水资源价值核算为例  

The application of environmental resource value accounting in the settlement of environmental liability insurance——Taking Chengdu water resources value accounting as an example

作　　者：蒋彦艺 刘惠敏 张国徽 白洁[1,3] JIANG Yanyi;LIU Huimin;ZHANG Guohui;BAI Jie(School of Environment,Liaoning University,Shenyang,Liaoning Province,110036;School of Economics,Liaoning University,Shenyang,Liaoning Province,110036;Liaoning Provincial Society For Environmental Sciences,Shenyang,Liaoning Province,110161)

机构地区：[1]辽宁大学环境学院,沈阳110036 [2]辽宁大学经济学院,沈阳110036 [3]辽宁省环境科学学会,沈阳110161

出　　处：《环境保护科学》2023年第5期51-54,共4页Environmental Protection Science

基　　金：辽宁大学横向课题“碳中和框架下的环境责任保险体系研究”(kjhx2021063);2022年“科创中国”科技服务团示范项目(KJFWT2022-02-06)。

摘　　要：环境责任保险的实践对于我国环境保护事业的发展具有深远意义,但在实践过程中,理赔额度的确定始终是难题。文章提出了通过环境资源价值核算的方法判定环境责任险责任主体赔偿金额的观点,并阐述在不同发展模式下该方法的实践过程,即核算出损害事故发生前后资源价值的差值作为理应赔偿的总值,再根据保单分配对应责任,并以成都市水资源价值核算为例,阐述了资源价值核算的方法。最后提出应建立地方环境资源信息平台,实时监测环境状况,对突发环境事故做出快速反应等建议。The practice of environmental liability insurance has far-reaching significance to the development of our environmental protection cause,but in the process of practice,the determination of the claim line is always a big problem,this paper attempts to discuss the determination method of the claim line by introducing environmental resource value accounting.This paper puts forward the idea of determining the compensation amount of the liable subject of environmental liability insurance through the method of environmental resource value accounting,and expounds the practice process of this method under different development modes.That means to calculate the difference of resource value before and after the occurrence of the damage accident as the total amount of compensation,and then allocate the corresponding liability according to the policy.And Chengdu is taken as an example of the calculation of water resources value and the method of resource value accounting.Finally,it is suggested that the local environment resource information platform should be established to monitor the environmental condition in real time and make quick responses to environmental accidents.

关 键 词：环境资源 水资源价值 价值核算 环境责任保险 保险赔偿 

分 类 号：X828[环境科学与工程—环境工程]