GB/T 24008-2024 环境影响及相关环境因素的货币价值评估

ICS

13.020

CCS

Z00

中华人民共和国国家标准

GB/T24008—2024/ISO14008:2019

环境影响及相关环境因素的

货币价值评估

Monetaryvaluationofenvironmentalimpactsandrelatedenvironmentalaspects

（ISO14008：2019,IDT）

2024-09-29发布2024-09-29实施

国家市场监督管理总局发布

国家标准化管理委员会

GB/T24008—2024/ISO14008:2019

目次

前言

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Ⅲ

引言

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Ⅳ

1

范围

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1

2

规范性引用文件

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1

3

术语和定义

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1

3.1

环境影响和环境因素

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1

3.2

环境经济学

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2

4

原则

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4

4.1

通则

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4

4.2

原则说明

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4

4.2.1准确性

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4

4.2.2完整性

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4

4.2.3一致性

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5

4.2.4可信性

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5

4.2.5关联性

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5

4.2.6透明性

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5

5

货币价值评估策划

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5

5.1

通则

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5

5.2

货币价值评估的目的及其预期受众

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5

5.3

环境影响或环境因素的规范

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6

5.4

偏好和观点被考虑的人群

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6

5.5

所获取的总经济价值的要素

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7

5.6

货币价值评估方法

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7

6

货币价值评估要求和程序

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8

6.1

通则

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8

6.2

直接市场法

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8

6.2.1贸易商品和劳动力的市场价格

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8

6.2.2疾病成本法

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9

6.3

显示性偏好法

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9

6.3.1通则

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9

6.3.2规避成本法

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9

6.3.3享乐价格法

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10

6.3.4旅行成本法

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11

6.3.5来自公众投票的数据

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11

Ⅰ

GB/T24008—2024/ISO14008:2019

6.4

陈述性偏好法

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11

6.4.1通则

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11

6.4.2条件估值法

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12

6.4.3选择实验法

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13

6.5

价值转移

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13

6.5.1通则

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13

6.5.2空间价值转移

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14

6.5.3时间价值转移

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14

6.6

货币和基准年调整

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14

6.6.1概述

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14

6.6.2货币调整

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14

6.6.3基准年调整

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14

6.6.4货币和基准年的同时调整

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14

6.7

公平性加权

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14

6.8

折现

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15

6.8.1通则

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15

6.8.2以固定利率折现

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15

6.8.3以变化的比率折现

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16

6.9

不确定性和敏感性分析

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16

7

将环境影响的货币价值与相关环境因素关联起来

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16

8

质量检查

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9

报告

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17

附录A（资料性）本文件应用的流程图

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19

附录B（资料性）价值转移的相似性评估─非木材森林生态系统服务的示例

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20

附录C（资料性）福利经济学中的货币价值评估

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21

附录D（资料性）数据库格式示例

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23

参考文献

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24

Ⅱ

GB/T24008—2024/ISO14008:2019

前言

本文件按照GB/T1.1—2020《标准化工作导则第1部分：标准化文件的结构和起草规则》的规

定起草。

本文件等同采用ISO14008:2019《环境影响及相关环境因素的货币价值评估》。

请注意本文件的某些内容可能涉及专利。本文件的发布机构不承担识别专利的责任。

本文件由全国环境管理标准化技术委员会（SAC/TC207）提出并归口。

本文件起草单位：北京师范大学、中国标准化研究院、北京创源信诚管理体系认证有限公司、方圆

标志认证集团有限公司、中国合格评定国家认可中心、中国质量认证中心、中信戴卡股份有限公司、

北京燕京啤酒股份有限公司、北京首创生态环保集团股份有限公司、长江勘测规划设计研究有限责任公

司、中铝环保节能科技（湖南）有限公司、广东省水利水电第三工程局有限公司、内蒙古伊利实业集团

股份有限公司、通威太阳能（成都）有限公司、中化学中科环境科技（北京）有限公司、新疆水利水电

勘测设计研究院有限责任公司、佛山市铁人环保科技有限公司、北京清新环境技术股份有限公司、中能

建氢能源有限公司、双良节能系统股份有限公司、中节能铁汉生态环境股份有限公司、中节能城市节能

研究院有限公司、清华大学山西清洁能源研究院、江西耐乐铜业有限公司、北京建工环境修复股份有限

公司、中国技术经济学会、浙江遂昌汇金有色金属有限公司、杭州沈氏节能科技股份有限公司、鸿翔环

境科技股份有限公司、浙江科腾精工机械股份有限公司、广东华盛家具集团有限公司、中国南方电网有

限责任公司超高压输电公司梧州局、益海嘉里（惠州）包装科技有限公司、美的集团股份有限公司、浙

江江山变压器股份有限公司、浙江工业大学、天通银厦新材料有限公司、深圳市环境工程科学技术中心

有限公司、深圳市绿环再生资源开发有限公司、中国铁建大桥工程局集团有限公司、中铁十九局集团有

限公司、中铁二十四局集团上海铁建工程有限公司、天能电池集团股份有限公司、富岭科技股份有限公

司、中国电力工程顾问集团有限公司、中国电建集团北京勘测设计研究院有限公司、深圳市纯水一号水

处理科技有限公司。

本文件主要起草人：陈彬、林翎、黄进、喻民军、杨振强、李燕、王瑜、张晓昕、纪烈敏、

朱志华、徐月香、李爽、孙凌凯、梁栋、张力文、石春光、朱子涵、殷学平、周惠娟、罗旺兴、

姚海宙、刘大为、刘正宇、裴福云、杜玉吉、郭朝选、马力、李书鹏、肖亮、叶鑫飞、汪贵旺、

许晓平、陈伟、王卓纯、李成、温瑞梅、陈兴廷、姜振军、赵美蓉、滕斌、郭瑞霞、包冬冬、管红宝、

管振祥、黄耀东、张昊、胡新福、胡小红、王渭新、尹航、李逸之、黄超、邓远新、董晓玲、龙巍、

崔皓、牛志勇、张圆、姜岸、李福建、鞠贵冬、黄娟、钱辉金、郭丽莉、沈卫立、冯国芳、张同庆、

孙路文、寇海军、刘涛、沈泽奇、张金鑫、金弈、冯莉苗、陈丽红。

Ⅲ

GB/T24008—2024/ISO14008:2019

引言

各类组织由于其活动的有益或不利的环境影响及相关环境因素而面临着风险和机遇。环境影响及相

关环境因素的货币价值评估支持组织开发更可持续的商业模式和实践。应用货币价值评估并不意味着货

币是唯一的价值衡量标准。

本文件适用于所有希望开展货币价值评估研究或评审、编写或应用货币价值评估结果的组织。组织

通常在评价其物理单元活动带来的环境因素及环境影响方面具有一定的经验。为在决策中进一步整合这

些信息，确定这些环境影响和（或）相关环境因素的货币价值是有用的。货币价值评估能够实现不同的

环境问题之间以及环境问题和其他问题之间的比较和权衡。例如：这种比较和权衡在组织的战略和投资

考虑、产品和服务设计、管理会计、绩效评价、环境监视和报告，立法或环境方针和法规等方面都是有

益的。

货币价值评估方法确定的是环境变化的货币价值，而不是环境的绝对价值。

本文件支持环境管理和风险管理方法，例如成本效益分析、风险和生命周期评价。

本文件的主要目的是提高环境影响及相关环境因素货币价值评估的意识、可比性和透明度。本文件

证明了货币价值评估方法为用户带来的益处，为实现这一目的，有必要将用于推导货币价值的方法、数

据和假设进行标准化和透明的文件化。货币价值的多样性、确定货币价值的方法，以及对货币的伦理观

点都需要仔细考虑和谨慎沟通。

本文件遵循福利经济学原则，提供了包含环境影响及相关环境因素货币价值评估的原则、要求和指

南的框架。本文件中的货币价值评估方法也可用于评估对自然资本的实际或潜在影响，例如非生物资

源、生物多样性、生态系统和生态系统服务。所评估的环境影响可能来自于环境因素以及组织对环境的

依赖。环境影响可能发生在对自然资本的存量和质量的影响方面，从而影响相关的利益流（包括人类

健康）。

本文件的重点是价值评估方法，而不是成本计算方法。这意味着只有当成本被用来衡量货币价值

时，才会给出评估成本的要求和指南。

本文件为评估货币价值的人员提供了许多方法学的要求或建议。遵循这些要求和建议，可以实现良

好的货币价值评估实践。报告条款中的要求可帮助货币价值的使用者评价货币价值评估研究的质量。

本文件包括货币价值评估策划（见第5章），货币价值评估要求和程序（见第6章），以货币形式

估值的环境影响与相关环境因素之间建立联系的方法（见第7章），货币价值评估质量检查（见第

8章）和报告（见第9章）。

Ⅳ

GB/T24008—2024/ISO14008:2019

环境影响及相关环境因素的

货币价值评估

1范围

本文件规定了对环境影响及相关环境因素进行货币价值评估的方法学框架。环境影响包括对人类健

康、建筑以及自然环境的影响，环境因素包括排放和自然资源的使用。

本文件中的货币价值评估方法也用于更好地理解组织对环境的依赖性。

在策划货币价值评估的过程中会考虑结果的预期用途，但结果的应用不在本文件的范围内。

在本文件中，货币价值评估是以一种相同单位表示价值的方法，用于不同环境问题之间以及环境问

题和其他问题之间的比较和权衡。要确定的货币价值包括反映在总经济价值概念中的部分或全部价值。

人类中心主义观点认为，自然环境之所以具有价值是因为它能给人类带来效用（福祉）。本文件所述的

货币价值是指在可替代资源配置之间进行权衡时应用的经济价值，而非绝对价值。

本文件不包括成本核算或会计，尽管有些价值评估方法的名称中包含“成本”一词。本文件不包括

将环境因素与环境影响联系起来的模型的开发。

注：在本文件中，以货币形式估值的是环境影响或环境因素。在评估一个组织的环境影响时，重要的是要建立环境

因素与环境影响之间的联系。

2规范性引用文件

本文件没有规范性引用文件。

3术语和定义

下列术语和定义适用于本文件。

3.1环境影响和环境因素

3.1.1

环境environment

组织运行活动的外部存在，包括空气、水、土地、自然资源（3.1.5），植物，动物，人类，以及它

们之间的相互关系。

注1：环境包括自然资本、生态系统服务（3.2.11）、气候、非生物服务和生物多样性。

注2：自然资源包括矿产资源。

[来源：GB/T24001—2016,3.2.1，有修改]

3.1.2

商品good

满足人类期望或需求的自然资源（3.1.5）、生态系统服务（3.2.11）、产品或服务，无论其是否在

市场上销售。

注1：在本文件中，“商品”一词包括人类健康。

注2：在GB/T24040中，术语“产品”被定义为“任何商品或服务”。

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