A Study On The Accounting Method Of Air Pollutant Total Control Based On Environmental Quality

China began to implement the total pollutant emission control system since the Ninth Five-Year Plan.After a long period of practice,the total pollutant emission reduction management system has been continuously improved,and the total pollutant emission control has been effectively realized.However,at the present stage,there are still some areas,although the total volume control index overfulfilled,but the environmental quality has not been effectively improved.This shows that the"quantity"of China’s total pollutant emission reduction and the"quality"of environmental quality improvement have not achieved a coordinated evolution.How to narrow the gap between quantity and quality,realizing the development of total pollutant control and environmental quality improvement simultaneously is an urgent issue to be discussed.Based on the resource scarcity theory,the pollutant total amount control theory,the externality theory and sustainable development theory as the foundation,the paper analyze the key influencing factors of the total amount control and environmental quality improvement benefits.The total control benefit evaluation system and the environmental quality improvement benefit evaluation system are constructed to quantitatively characterize the total control benefit and the environmental quality improvement benefit.In order to obtain the total amount of pollutant control accounting method reflecting the environmental quality,a case study is carried out to verify the specific situation of the period of the 13th Five-Year Plan in China.The example shows that during the period of"13th five-year plan",except Hainan and Xizang,the total pollutant control index in other regions can reflect the improvement of environmental quality to some extent.In most regions of China,ecological environment loss cost,pollutant emission per unit of GDP,and pollutant emission reduction value are the key factors affecting the response relationship between quantity and quality.In addition,the study found that the starting range of reduction rate under different"quantity-quality"corresponding stages in different parts is put in bigger difference.For example,the starting range of Shanxi under good response stage is 45.85%higher than that of Guangdong.SO₂ emissions in different regions,annual SO₂ concentration,SO₂’s proportion in total pollution emissions,SO₂ emissions per unit of GDP,the proportion of ecological environment loss caused by SO₂ pollution in GDP,and the value of SO₂emission reduction are closely related with starting range.In the case of similar ecological environment loss cost,the threshold of emission reduction rate is closely related to SO₂ emissions and its proportion in total pollutant emissions,SO₂ emissions per unit of GDP and the emission reduction value of SO₂.Further analysis of the response degree of China’s 13th Five-Year Plan period shows that except for the three provinces that have no emission reduction requirements,6 provinces are in the stage of reluctant response and good response,and the remaining 16 provinces are in the basic response stage.In different regions,a good coupling relationship between quantity and quality can be achieved by reducing the ecological environment loss cost and increasing the investment in energy-saving renovation,so as to realize the synchronous development of total pollutant control and environmental quality improvement.This paper provides theoretical support for solving the current dilemma of the total pollutant control system and narrowing the gap between quantity and quality.