从循环经济和环境会计的角度,构建生猪养殖资源流分析方法,将生猪养殖的内部资源成本和外部损害价值纳入到综合评价体系中,构建生猪养殖的内部资源成本—外部环境损害成本综合评价模型,比较我国不同区域不同生猪养殖规模的内部资源成本,并估算我国生猪养殖的外部环境损害成本。测算2004—2014年生猪养殖生产的全要素生产率（TFP）,并运用Tobit模型来验证内部资源成本和外部环境成本中的主要成本要素对生猪生产效率的影响程度,以影响程度明显的成本要素为重点改进环节,对比改进前后的生产效率差异和内部资源成本—环境损害成本二维图的移动情况。研究表明,我国生猪养殖生产的全要素生产效率偏低,内部资源成本和外部环境损害成本对全要素生产效率存在着一定的抑制作用。Malmquist生产率指数法及其分解技术,测算结果表明：总体上来看,2004—2014年我国生猪养殖的生产效率（TFP）不高,且其主要原因是技术进步率（TECH）较低。内部资源成本中的仔畜进价、精饲料费、青粗饲料费和人工成本对生猪养殖的全要素生产率均呈现出显著的负效应,说明这些指标的增加对生猪养殖的生产效率是具有显著的抑制效应的,生猪养殖的外部环境成本对生产效率也存在着一定的抑制作用。经过内部资源成本减量化和外部环境损害成本控制的模拟改进,资源内部消耗—外部环境损害成本综合改善效果较好,不同区域和不同养殖规模的内部资源成本—外部环境损害成本改进达到了预期效果。
From the point of view of circular economy and environmental accounting, this paper tries to establish the analysis method of pig breeding resource flow, putting the internal resource cost and external damage value of pig breeding into the comprehensive evaluation system. Using the existing resource value flow accounting model to construct the resource value flow accounting model of pig breeding in china,analyzes and compares the internal resource cost of pig breeding in different regions and different scales in China, and estimates the cost of external environmental damage.Estimates the total factor productivity (TFP) of pig breeding production since 2004 to 2004 , the Tobit model was used to verify the influence of the main cost factors of internal resource cost and external environmental cost on the production efficiency, the effect of cost factors significantly as the key link to improve production efficiency, comparing the production efficiency difference,the internal resource cost and the environmental damage cost of the Mobile two-dimensional map. The results show that the total factor productivity of pig production in China is low, and the cost of internal resources and external environmental damage has a certain inhibitory effect on total factor productivity. According to the Malmquist productivity index and its decomposition technique, the calculated results show that: Overall, from 2004 to 2014, China's pig farming production overall efficiency (TFP) is not high, and the main reason is that the rate of technological progress (TECH) lower.The newborn animals and feed costs, roughage costs and labor costs on pig breeding TFP showed a significant negative effect, that these indicators to increase the production efficiency of pig cultivation has significant inhibitory effect, the external environment cost of pig breeding on production efficiency there is a certain inhibitory effect.Through the simulation of the internal resource cost reduction and the external environmental damage cost control, the cost of internal resources-the improvement of external environmental damage cost has reached the desired effect in different regions and different breeding scale.
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