GB/T 24008-2024環(huán)境影響及相關(guān)環(huán)境因素的貨幣價(jià)值評(píng)估

ICS

13.020

CCS

Z00

中華人民共和國國家標(biāo)準(zhǔn)

GB/T24008—2024/ISO14008:2019

環(huán)境影響及相關(guān)環(huán)境因素的

貨幣價(jià)值評(píng)估

Monetaryvaluationofenvironmentalimpactsandrelatedenvironmentalaspects

（ISO14008：2019,IDT）

2024-09-29發(fā)布2024-09-29實(shí)施

國家市場(chǎng)監(jiān)督管理總局發(fā)布

國家標(biāo)準(zhǔn)化管理委員會(huì)

GB/T24008—2024/ISO14008:2019

目次

前言

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Ⅲ

引言

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Ⅳ

1

范圍

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2

規(guī)范性引用文件

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3

術(shù)語和定義

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3.1

環(huán)境影響和環(huán)境因素

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3.2

環(huán)境經(jīng)濟(jì)學(xué)

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4

原則

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4.1

通則

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4.2

原則說明

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4

4.2.1準(zhǔn)確性

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4

4.2.2完整性

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4.2.3一致性

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4.2.4可信性

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4.2.5關(guān)聯(lián)性

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5

4.2.6透明性

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5

貨幣價(jià)值評(píng)估策劃

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5.1

通則

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5.2

貨幣價(jià)值評(píng)估的目的及其預(yù)期受眾

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5.3

環(huán)境影響或環(huán)境因素的規(guī)范

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5.4

偏好和觀點(diǎn)被考慮的人群

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5.5

所獲取的總經(jīng)濟(jì)價(jià)值的要素

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5.6

貨幣價(jià)值評(píng)估方法

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6

貨幣價(jià)值評(píng)估要求和程序

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6.1

通則

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6.2

直接市場(chǎng)法

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6.2.1貿(mào)易商品和勞動(dòng)力的市場(chǎng)價(jià)格

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6.2.2疾病成本法

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6.3

顯示性偏好法

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6.3.1通則

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6.3.2規(guī)避成本法

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6.3.3享樂價(jià)格法

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6.3.4旅行成本法

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6.3.5來自公眾投票的數(shù)據(jù)

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Ⅰ

GB/T24008—2024/ISO14008:2019

6.4

陳述性偏好法

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6.4.1通則

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6.4.2條件估值法

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12

6.4.3選擇實(shí)驗(yàn)法

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13

6.5

價(jià)值轉(zhuǎn)移

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13

6.5.1通則

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13

6.5.2空間價(jià)值轉(zhuǎn)移

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6.5.3時(shí)間價(jià)值轉(zhuǎn)移

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14

6.6

貨幣和基準(zhǔn)年調(diào)整

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6.6.1概述

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6.6.2貨幣調(diào)整

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6.6.3基準(zhǔn)年調(diào)整

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6.6.4貨幣和基準(zhǔn)年的同時(shí)調(diào)整

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6.7

公平性加權(quán)

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6.8

折現(xiàn)

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6.8.1通則

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6.8.2以固定利率折現(xiàn)

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6.8.3以變化的比率折現(xiàn)

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6.9

不確定性和敏感性分析

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7

將環(huán)境影響的貨幣價(jià)值與相關(guān)環(huán)境因素關(guān)聯(lián)起來

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8

質(zhì)量檢查

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9

報(bào)告

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17

附錄A（資料性）本文件應(yīng)用的流程圖

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19

附錄B（資料性）價(jià)值轉(zhuǎn)移的相似性評(píng)估─非木材森林生態(tài)系統(tǒng)服務(wù)的示例

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20

附錄C（資料性）福利經(jīng)濟(jì)學(xué)中的貨幣價(jià)值評(píng)估

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附錄D（資料性）數(shù)據(jù)庫格式示例

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參考文獻(xiàn)

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Ⅱ

GB/T24008—2024/ISO14008:2019

前言

本文件按照GB/T1.1—2020《標(biāo)準(zhǔn)化工作導(dǎo)則第1部分：標(biāo)準(zhǔn)化文件的結(jié)構(gòu)和起草規(guī)則》的規(guī)

定起草。

本文件等同采用ISO14008:2019《環(huán)境影響及相關(guān)環(huán)境因素的貨幣價(jià)值評(píng)估》。

請(qǐng)注意本文件的某些內(nèi)容可能涉及專利。本文件的發(fā)布機(jī)構(gòu)不承擔(dān)識(shí)別專利的責(zé)任。

本文件由全國環(huán)境管理標(biāo)準(zhǔn)化技術(shù)委員會(huì)（SAC/TC207）提出并歸口。

本文件起草單位：北京師范大學(xué)、中國標(biāo)準(zhǔn)化研究院、北京創(chuàng)源信誠管理體系認(rèn)證有限公司、方圓

標(biāo)志認(rèn)證集團(tuán)有限公司、中國合格評(píng)定國家認(rèn)可中心、中國質(zhì)量認(rèn)證中心、中信戴卡股份有限公司、

北京燕京啤酒股份有限公司、北京首創(chuàng)生態(tài)環(huán)保集團(tuán)股份有限公司、長江勘測(cè)規(guī)劃設(shè)計(jì)研究有限責(zé)任公

司、中鋁環(huán)保節(jié)能科技（湖南）有限公司、廣東省水利水電第三工程局有限公司、內(nèi)蒙古伊利實(shí)業(yè)集團(tuán)

股份有限公司、通威太陽能（成都）有限公司、中化學(xué)中科環(huán)境科技（北京）有限公司、新疆水利水電

勘測(cè)設(shè)計(jì)研究院有限責(zé)任公司、佛山市鐵人環(huán)?？萍加邢薰?、北京清新環(huán)境技術(shù)股份有限公司、中能

建氫能源有限公司、雙良節(jié)能系統(tǒng)股份有限公司、中節(jié)能鐵漢生態(tài)環(huán)境股份有限公司、中節(jié)能城市節(jié)能

研究院有限公司、清華大學(xué)山西清潔能源研究院、江西耐樂銅業(yè)有限公司、北京建工環(huán)境修復(fù)股份有限

公司、中國技術(shù)經(jīng)濟(jì)學(xué)會(huì)、浙江遂昌匯金有色金屬有限公司、杭州沈氏節(jié)能科技股份有限公司、鴻翔環(huán)

境科技股份有限公司、浙江科騰精工機(jī)械股份有限公司、廣東華盛家具集團(tuán)有限公司、中國南方電網(wǎng)有

限責(zé)任公司超高壓輸電公司梧州局、益海嘉里（惠州）包裝科技有限公司、美的集團(tuán)股份有限公司、浙

江江山變壓器股份有限公司、浙江工業(yè)大學(xué)、天通銀廈新材料有限公司、深圳市環(huán)境工程科學(xué)技術(shù)中心

有限公司、深圳市綠環(huán)再生資源開發(fā)有限公司、中國鐵建大橋工程局集團(tuán)有限公司、中鐵十九局集團(tuán)有

限公司、中鐵二十四局集團(tuán)上海鐵建工程有限公司、天能電池集團(tuán)股份有限公司、富嶺科技股份有限公

司、中國電力工程顧問集團(tuán)有限公司、中國電建集團(tuán)北京勘測(cè)設(shè)計(jì)研究院有限公司、深圳市純水一號(hào)水

處理科技有限公司。

本文件主要起草人：陳彬、林翎、黃進(jìn)、喻民軍、楊振強(qiáng)、李燕、王瑜、張曉昕、紀(jì)烈敏、

朱志華、徐月香、李爽、孫凌凱、梁棟、張力文、石春光、朱子涵、殷學(xué)平、周惠娟、羅旺興、

姚海宙、劉大為、劉正宇、裴福云、杜玉吉、郭朝選、馬力、李書鵬、肖亮、葉鑫飛、汪貴旺、

許曉平、陳偉、王卓純、李成、溫瑞梅、陳興廷、姜振軍、趙美蓉、滕斌、郭瑞霞、包冬冬、管紅寶、

管振祥、黃耀東、張昊、胡新福、胡小紅、王渭新、尹航、李逸之、黃超、鄧遠(yuǎn)新、董曉玲、龍巍、

崔皓、牛志勇、張圓、姜岸、李福建、鞠貴冬、黃娟、錢輝金、郭麗莉、沈衛(wèi)立、馮國芳、張同慶、

孫路文、寇海軍、劉濤、沈澤奇、張金鑫、金弈、馮莉苗、陳麗紅。

Ⅲ

GB/T24008—2024/ISO14008:2019

引言

各類組織由于其活動(dòng)的有益或不利的環(huán)境影響及相關(guān)環(huán)境因素而面臨著風(fēng)險(xiǎn)和機(jī)遇。環(huán)境影響及相

關(guān)環(huán)境因素的貨幣價(jià)值評(píng)估支持組織開發(fā)更可持續(xù)的商業(yè)模式和實(shí)踐。應(yīng)用貨幣價(jià)值評(píng)估并不意味著貨

幣是唯一的價(jià)值衡量標(biāo)準(zhǔn)。

本文件適用于所有希望開展貨幣價(jià)值評(píng)估研究或評(píng)審、編寫或應(yīng)用貨幣價(jià)值評(píng)估結(jié)果的組織。組織

通常在評(píng)價(jià)其物理單元活動(dòng)帶來的環(huán)境因素及環(huán)境影響方面具有一定的經(jīng)驗(yàn)。為在決策中進(jìn)一步整合這

些信息，確定這些環(huán)境影響和（或）相關(guān)環(huán)境因素的貨幣價(jià)值是有用的。貨幣價(jià)值評(píng)估能夠?qū)崿F(xiàn)不同的

環(huán)境問題之間以及環(huán)境問題和其他問題之間的比較和權(quán)衡。例如：這種比較和權(quán)衡在組織的戰(zhàn)略和投資

考慮、產(chǎn)品和服務(wù)設(shè)計(jì)、管理會(huì)計(jì)、績效評(píng)價(jià)、環(huán)境監(jiān)視和報(bào)告，立法或環(huán)境方針和法規(guī)等方面都是有

益的。

貨幣價(jià)值評(píng)估方法確定的是環(huán)境變化的貨幣價(jià)值，而不是環(huán)境的絕對(duì)價(jià)值。

本文件支持環(huán)境管理和風(fēng)險(xiǎn)管理方法，例如成本效益分析、風(fēng)險(xiǎn)和生命周期評(píng)價(jià)。

本文件的主要目的是提高環(huán)境影響及相關(guān)環(huán)境因素貨幣價(jià)值評(píng)估的意識(shí)、可比性和透明度。本文件

證明了貨幣價(jià)值評(píng)估方法為用戶帶來的益處，為實(shí)現(xiàn)這一目的，有必要將用于推導(dǎo)貨幣價(jià)值的方法、數(shù)

據(jù)和假設(shè)進(jìn)行標(biāo)準(zhǔn)化和透明的文件化。貨幣價(jià)值的多樣性、確定貨幣價(jià)值的方法，以及對(duì)貨幣的倫理觀

點(diǎn)都需要仔細(xì)考慮和謹(jǐn)慎溝通。

本文件遵循福利經(jīng)濟(jì)學(xué)原則，提供了包含環(huán)境影響及相關(guān)環(huán)境因素貨幣價(jià)值評(píng)估的原則、要求和指

南的框架。本文件中的貨幣價(jià)值評(píng)估方法也可用于評(píng)估對(duì)自然資本的實(shí)際或潛在影響，例如非生物資

源、生物多樣性、生態(tài)系統(tǒng)和生態(tài)系統(tǒng)服務(wù)。所評(píng)估的環(huán)境影響可能來自于環(huán)境因素以及組織對(duì)環(huán)境的

依賴。環(huán)境影響可能發(fā)生在對(duì)自然資本的存量和質(zhì)量的影響方面，從而影響相關(guān)的利益流（包括人類

健康）。

本文件的重點(diǎn)是價(jià)值評(píng)估方法，而不是成本計(jì)算方法。這意味著只有當(dāng)成本被用來衡量貨幣價(jià)值

時(shí)，才會(huì)給出評(píng)估成本的要求和指南。

本文件為評(píng)估貨幣價(jià)值的人員提供了許多方法學(xué)的要求或建議。遵循這些要求和建議，可以實(shí)現(xiàn)良

好的貨幣價(jià)值評(píng)估實(shí)踐。報(bào)告條款中的要求可幫助貨幣價(jià)值的使用者評(píng)價(jià)貨幣價(jià)值評(píng)估研究的質(zhì)量。

本文件包括貨幣價(jià)值評(píng)估策劃（見第5章），貨幣價(jià)值評(píng)估要求和程序（見第6章），以貨幣形式

估值的環(huán)境影響與相關(guān)環(huán)境因素之間建立聯(lián)系的方法（見第7章），貨幣價(jià)值評(píng)估質(zhì)量檢查（見第

8章）和報(bào)告（見第9章）。

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GB/T24008—2024/ISO14008:2019