Research Of Industrial Environmental Cost Accounting And Ecological Compensation In Xi'an

Industry is an important part of the national economy.The industry characterized by"high pollution,high energy consumption and high income"is not only the main driving force for economic development,but also the main cause of excessive resource consumption and ecological environmental pollution.In the Sixth Session of the 15th National People's Congress of Xi'an,it was proposed to build"Quality Xi'an".The report of the 19th National Congress clearly pointed out that "it is necessary to establish a market-oriented and diversified ecological compensation mechanism"to strengthen the construction of ecological civilization and protect the ecological environment.In recent years,Xi'an has taken a number of measures to strengthen the construction of ecological civilization,but the specific results have not been measured by scientific methods.The actual improvement effect on the ecological environment remains to be investigated.Using the accounting concept of environmental and economic accounting system,the industrial environmental cost of Xi'an is divided into energy consumption account,pollution emissions account,industrial water account and industrial land account from the perspective of ecological footprint,as the physical quantity of Xi'an industrial environmental cost,basis.Using the ecosystem function service value model to calculate the service value of various ecosystems in Xi'an,as the basis for calculating the value of industrial environmental cost in Xi'an.And construct an ecological compensation model to measure the industrial ecological compensation standard of Xi'an.The results show that the industrial environmental cost of Xi'an in 2005-2016 has increased by 31.70%,of which the environmental cost of energy consumption and pollution emissions accounted for more than 99%of the total cost.The overall environmental cost of industrial energy consumption accounts increased by 13.24%.The overall environmental cost of industrial pollution discharge accounts decreased by 71.25%.In 2016,the ecological service value of Xi'an ecosystem was 19.818 billion yuan.Using the ecological compensation model,the amount of industrial ecological compensation in Xi'an in 2016 was 4.699 billion.Among them,the industrial ecological compensation of forest land is the highest,accounting for 67.75%of the total industrial ecological compensation.Based on the above conclusions,it is proposed to control the industrial environmental cost and strengthen the ecological compensation construction in Xi'an from the aspects of reducing industrial consumption,strengthening industrial environmental cost accounting,promoting diversification of ecological compensation methods,ensuring government policy support,and establishing ecological compensation monitoring and evaluation mechanism.