主体功能区生态预算报告构建方法及其实证研究

Because of the inconformity of the responsibility subject of the National Major Function Area Planning (2010) with the scope of the responsibility of the local government, in order to avoid the void of the ecological responsibility, it's necessary to construct the ecoBudget Report for the Major Function Area to definite the main body responsibility.In order to form the ecoBudget Report,it is the premise to research the construction method of the ecoBudget Report for the Major Function Area. Firstly, the research project is going to compare the construction method of information carrier of ecological governance between domestic and overseas, conducting analysis and demonstration of the technical solutions for the functions of reporting from the dimension of scientificity, comprehensiveness, unity and persistence, intending to innovatively construct the framework of ecoBudget Report for Major Function Area with balance mechanism, and probing into the necessary and sufficient condition to realize reporting functions. Secondly, this research project is going to adopt various measurement technologies to measure and estimate the report elements, which are focus on the sustainability criterion for ecological assets, the measurement of ecological liability (the expenditures for restoring project) through Activity-based Costing, the measurement of ecological cost (the expenditures for daily maintenance) through Contingent Valuation Method, the changing law of matching coefficient of ecological cost with ecological benefit, and the basic and the optimal econometric model for measuring ecological efficiency. Thirdly, use empirical methods to explore the optimal scale and structure of the report items. Finally, researching the processes and procedures of guarantee for the reporting data, simulating and analyzing the efficiency and the effectiveness of the ecological resource and environment policies, to advance the regional policy of the Major Function Area, making it more targeted.

《全国主体功能区规划》(2010)战略的责任主体与地方政府的责任范围并不完全一致,为预防生态责任真空,需要构建主体功能区生态预算报告来明确主体责任。研究主体功能区生态预算报告构建方法是形成报告的前提。本项研究首先对比国内外生态治理信息载体的构建方法,从科学性、综合性、统一性、持续性角度论证主体功能区生态预算报告功能的技术性解决方案,拟以平衡机理创新构建主体功能区生态预算报告框架,探寻实现报告功能的充分必要条件;其次采用多种计量技术对报告要素计量测度,重点研究:生态资产可持续性标准、作业成本法计量生态负债(项目恢复支出)、条件估值法计量生态成本(日常维护支出)、生态成本与生态收益配比系数的变动规律、生态效率基本计量模型与最优计量模型；然后采用实证研究方法探求报告项目的最优规模与结构;最后研究报告数据保障的步骤与程序，模拟分析生态资源环境政策的效率与效果,提出更有针对性的主体功能区区域政策。

以主体功能区作为生态资源管理责任主体，构建包括事前、事中、事后的综合生态预算报告科学体系，完善主体功能区的生态绩效评价与政府政绩考核，课题从六个方面展开：（1）使用历史分析法、规范分析法梳理主体功能区生态预算理论的发展逻辑及政府生态资源环境管理内部控制基本规范。研究结论主要有：一是主体功能区生态预算需从大财政预算中分离出来，形成从属或平行于财政预算的中央、各级地方政府生态预算；二是需要建立主体功能区生态预算报告提供判断主体功能区生态预算的价值实现与否的信息。（2）采用压力、状态和反应模型（PSR）分析法研究主体功能区生态预算系统的环境、结构及合作机理。研究结论主要有：生态预算系统运行需要生态预算理论为指导；生态预算理论的内涵需要体现双赢原则，需要有明确的合作目标，需要完善的激励与约束等相关机制与制度。（3）采取规范分析、定性分析法确定主体功能区生态预算合作的财务信息披露基本框架。研究结论主要有：主体功能区应向上反映生态预算合作的财务绩效信息、向下反映政府公共受托责任的财务公开信息，以及横向反映主体功能区生态预算合作的内部财务信息，提高主体功能区财务信息的完整性、及时性、可理解性。（4）选用理论分析、规范分析法设计以生态预算功能为主的主体功能区地方政府生态资产负债表。研究研究结论主要有：引入生态预算对主体功能区生态资源的实物量、价值量信息及主体功能区生态财政的预算信息进行集中披露，建立生态资源与财政机制，对主体功能区生态资源及财政进行事前规划、事中控制和事后评估。（5）选取理论分析、数据包络分析法测度主体功能区地方政府生态效率绩效。研究结论主要有：地方政府需优化产业结构、提高城市化率来提高主体功能区的生态效率，一味的加大环保投资额并不能提高主体功能区地方政府生态效率。（6）采用非期望产出下的Super-SBM与Malmquist 指数模型进一步评价主体功能区地方政府经济性、资源性资产与环境负债的转换效率。研究结论主要有：以中国各省5年环境保护投资占GDP比重均值1.5%、转换效率均值1为标准，中国各省地方政府可划分为经济性资产投入高转换效率高、资源性资产投入高转换效率高、经济性资产投入低转换效率低、资源性资产投入低转换效率低四类。