国内外生态效率核算方法及其应用研究述评

生态效率由于具有突出的定量化分析优势,在可持续发展的评价与量化分析中起着重要作用,且在全世界范围内得到广泛推广和应用。参阅近十年国内外相关文献的基础上,系统总结了生态效率的核算方法及其在不同尺度的应用,侧重于国内外对比分析,研究表明:(1)国外已从简单评价转向生态效率驱动机制的探究。(2)对于生态效率测算,国外开始借助会计、金融以及管理学中的理论和模型对现有的经济/环境比值法以及模型法进行改良和修正;我国则侧重于生态效率评价指标体系构建以及生产率模型的应用。(3)在应用层次上,国外侧重于企业及其产品系统的生态效率分析,并且开始将生态效率同产品的生态设计、关键问题辨识、系统开发等融合起来,而区域等大尺度的研究则处于尝试阶段;我国在企业尺度的研究甚少,主要集中在行业、生态园区、城市及区域等大尺度的生态效率评价。(4)国外开始将生态效率同全球生态问题(全球变暖、生物多样性、食物安全)等结合起来;而我国生态效率研究侧重于污染物分析。(5)由于社会维度定量分析难度较大,目前绝大部分研究都很少涉及。最后,文章提出:我国应加大生态效率的宣传与推广,推动生态效率在微观(企业)以及宏观(全球生态问题)上的研究和应用;借助经济、管理、会计等学科的理论和方法完善生态效率核算方法体系;综合利用全排列多边形图示法,反映社会-经济-自然复合生态系统的各个方面。

Review of eco-efficiency accounting method and its applications

Industrial ecology, eco-efficiency, eco-design, X multiple of revolution are theoretical basis for sustainable development. Among these, eco-efficiency is the most popular method for quantitative analysis. The concept of eco-efficiency was firstly put forward in the academic by Schaltegger and Sturn in the year 1990. Being promoted greatly by the World Business Council for Sustainable, eco-efficiency has obtained great attention in sustainable development research. Claude Fussler firstly introduced the concept of eco-efficiency to China in 1995. There are many achievements in the researches of eco-efficiency in china in recent ten years. Different accounting methods of eco-efficiency in different researching fields were developed, especially in the researches on circular economy in different scales of urban, regional and national level. In this paper, eco-efficiency counting methods and applications in different scales have been sum up based on the review of relevant literature in recent ten years. The accounting methods of eco-efficiency were divided into three categories: (1) Economic/environmental single ratio method. Sometimes, the total production of the product or service, total sales and the total net sales were used to stand for the economic dimension. Resources consumptions, carbon dioxide emissions or other environmental impacts were used to present the environmental dimension. (2) Indicator system method was consisted by indicators which independent from each other but stand for each sections of the research subject. The indicator system method is suit for analyzing the complex systems which contains social, economic and natural subsystems. (3) Modeling method. Data envelopment analysis method is the main method, and other productivity models have been used for eco-efficiency analysis. Then, eco-efficiency could be applied on different scales, such as plant, industry, regional and etc. According to the summarize of current researches, we found that: (1) Researches on eco-efficiency have shifted from simple evaluation to driving mechanism exploring shown in international literatures, but domestic researches still remain in the simple evaluation level. (2) Modeling and methods of eco-efficiency exist in the area of accounting, finance and productivity have been brought to modify and correct the economic/ecological ratio model, while domestic researches focus on building a multi-index system of eco-efficiency, and apply the productivity models for assessment. (3) In the area of eco-efficiency application, international researches showed interests on industrial system and its production system, and applied eco-efficiency method to eco-design and product development. Comparatively, domestic researches mainly focus on the assessment of ecological parks, urban and regional areas, but very few researches in the scale of industrial scale. (4) International researches of eco-efficiency were associated with global ecological issues, such as global warming, biodiversity, food security, while domestic researches focused on analyzing pollutants and wastes. (5) Current studies didn't explain the roots of ecological and environmental crisis, and the social dimensions were usually not taking into consideration. Finally, the article point out, domestic government should spread the notion of eco-efficiency, propel the researches and applications both in micro and large scale; Improve the eco-efficiency accounting methodology with theories and methods of economy, management, accounting and other disciplines; Use the full array polygon graphical methods to reflect the different aspects of the social-economic-natural complex ecological system.