殷雪薇　杜雪莲

摘要[目的]研究贵州省环境污染与经济发展之间的关系，分析贵州省环境污染损失的价值。[方法]采用维护成本法对贵州省废水、废气及固体废弃物3项指标进行虚拟治理成本核算，加以贵州省实际环保资金支出，从而得出贵州省环境污染损失的价值，分析2000～2013年贵州省环境污染的动态变化趋势。[结果]通过对贵州省环境污染损失的动态变化分析可知，2000～2013年贵州省二氧化硫、烟（粉）尘、工业固体废弃物的排放量呈下降趋势，而水污染的总排放量和生活垃圾虚拟治理成本呈增长趋势。[结论]对比同时期贵州省GDP增长速度与环境污染损失成本的增长速度，发现GDP增长速度高于环境损失成本的增长速度，因此贵州省经济增长并未对环境造成严重危害。

关键词 地区生产总值；环境成本；环境污染

中图分类号 S181.3 文献标识码 A 文章编号 0517-6611（2016）05-088-05

Abstract[Objective]To find the relationship between environmental pollution and economic development， and to analyze the value of environmental pollution loss.[Method]Virtual management cost accounting of three indexes was carried out by maintenance cost method， which were waste water， waste gas and solid waste. Based on the actual environmental capital expenditures of Guizhou Province， the value of environmental pollution loss was obtained in Guizhou Province. Dynamic change trend of environmental pollution was analyzed in Guizhou Province in 2000-2013.[Result]According to the dynamic change of the environmental pollution loss in Guizhou Province， discharge of sulfur dioxide， smoke and industrial solid waste showed a downward trend in Guizhou Province in 2000-2013. Virtual disposal cost of total release and household waste showed an increasing trend.[Conclusion]Compared with the growth speed of environmental pollution loss cost and GDP growth speed in Guizhou Province， we have found that the GDP growth speed was higher than the growth speed of environmental lose cost. Therefore， economic growth of Guizhou Province does not cause serious harm to the environment.

Key words GDP； Environmental cost； Environmental pollution

近年来，在经济增长带来的负面效应逐渐扩大的背景下，绿色GDP概念应运而生，而环境损失价值核算作为绿色GDP中的重要部分，起着举足轻重的作用。环境损失价值是指经济增长对环境带来的负面影响，用货币化形式表现出来，目前我国对基于环境污染损失调整的绿色GDP也有一些研究，如杨晓庆等[1]在基于绿色GDP的江苏省资源环境损失价值核算的基础上估算了江苏省的绿色GDP；胡爽等[2]运用虚拟成本法对重庆市的环境价值量进行核算，得出2013年经环境污染损失调整的重庆市绿色GDP为7 920.28亿元，污染扣减指数为0.40%。……