基于成本核算的城镇污水处理收费标准设计研究.pdfVIP

中国环境科学 2011,31(9) ：1578~1584 China Environmental Science 基于成本核算的城镇污水处理收费标准设计研究 於 方 1*,牛坤玉 1,2,曹 东 1,王金南 1 (1.环境保护部环境规划院,北京 100012 ；2. 中国人民大学环境学院,北京 100872) 摘要：针对目前存在的分档计费定量依据不足等问题,基于全国第一次污染源普查数据,构建城镇污水治理投资和运行费用函数模型.计算 在现有城镇污水处理成本核算体系下的东、中、西部不同污染负荷、不同排放标准的单位污水平均治理成本,将未纳入现有核算体系的管 网折旧费､化验监测费用以及污泥处理费用进行成本核算,在此基础上设计一套东部､ 中部､西部三个地区的基于成本的污水处理收费标准 体系,为城镇污水处理收费标准改革提供定量依据. 关键词：城镇污水处理收费标准；成本核算；污水治理费用函数；排放标准 中图分类号：X196 文献标识码：A 文章编号：1000-6923(2011)09-1578-07 1* Design for a municipal wastewater treatment charge standard system based on cost accounting. YU Fang ,NIU Kun-yu1,2 1 1 , CAO Dong , WANG Jin-nan (1.Chinese Academy for Environmental Planning, Beijing 100012, China; 2.School of Environmental and Natural Resources, Renmin University of China, Beijing 100872, China). China Environmental Science, 2011,31(9)：1578~1584 Abstract ：A treatment charge based on the pollution level of wastewater flowing into the municipal wastewater plants has been the mainstream of the present pricing policy reform for municipal wastewater treatment. However, insufficient data on pollution level in wastewater led to difficulties in establishing proper treatment charges. An investment and operation cost function model was developed for municipal wastewater treatment using the national pollution census data. It calculated the average unit cost for wastewater treatment of different pollution loads and different discharge standards in eastern, central and western regions given the current municipal wastewater treatment cost accounting system. Taking into account the cost for pipe work depreciation, testing and monitoring, and sludge treatment, a wastewater treatment charge standard system was dev