200310SHUILIXUEBAO1010559-9350(2003)10-0101-07(100044)3F407.9A[1]()11.1[2](TEV)(totaleconomicvalueTEV)(UV)(NUV)(DUV)(IUV)(OV)2003-02-25(1966-)200310SHUILIXUEBAO102TEV=UV+NUV=DUV+IUV+OV+NUV11.21.2.1[3]1.2.2GDP[4][5](MarginalSocialCost,MSC)(MarginalPrivateCostMPC)(MarginalExternalCostMEC)()(MarginalProductionCost,MPC)()(MUCMarginalUserCost)(MEC,MarginalEnvironmentalCost)PP=MSC=MPC+MUC+MEC22[6]2.1(1)200310SHUILIXUEBAO103(2)[7](3)(4)(5)2.2()3GDP3.1()()()()()()()WTP=WUCP+WPCP+WECP3WTPWUCPWPCPWECP3.23.2.1(WUCP)()3()200310SHUILIXUEBAO1042(Prc)[8]41()v=a0/I(2)()(3)()v=(4)()(1)()(Pmc)(2)()(Pmv)WUCP=Prc+PmcWUCP=Prc+Pmv()43.2.2(WPCP)1tdP2tdPPCt()PtPRPI()WPCP=1tdP+2tdP+PCt+Pt+PR+PI5200310SHUILIXUEBAO1053.2.3(WECP)(1)(Pd)()()(2)(Pf)(3)(Pch)(4)(Pcp)(5)(Pl)(0)WECP=Pd+Pf+Pch+Pcp+Pl644.1()200310SHUILIXUEBAO106()4.2[9]55.117.4m319990.4/m35.244.4612%()()1.48/m36%19.56/m316.88/m39.24%11999/m3*///////3519211099.25001500150871671210000.1*200310SHUILIXUEBAO10721999()WUCPWPCPWECPPrc0.4Pmv0.241tdP+2tdP+PCt+Pt1.48PR+PI0.09Pd+P*f1.55Pch0.14Pcp2.68P**l0.660.641.575.03***1%5.2Pmv=5.24-4.46-4.4612%=0.24()()PR+Pl=1.486%=0.09()Pd+Pf=(21000+11099.2+500+1500+15087+1671)/35192+0.1=1.55()Pch=1.559.24%=0.14()Pcp=19.56-16.88=2.68()Pl=(0.4+0.24+1.48+0.09+1.55+0.14+2.68)1%=0.66()WTP=0.64+1.57+5.03=7.24()()1.211.11.251.37.241.211.11.25=11.9/m37.241.211.11.251.3=15.53/m36()()()()200310SHUILIXUEBAO108[1].[M].1995.[2],,.[M]..1999.[3].[M]..2001.[4],.GDP[M]..2001.[5].[J].2000(4)25-26.[6].[M].2000.[7].[M].2000.[8].[M].1998.[9].[M].2002.WaterpricingbasedonenvironmentvaluetheoryNIHong-zhen,WANGHao,RUANBen-qing,WANGDang-xian(ChinaInstituteofWaterResourcesandHydropower,Beijing100044,China)Abstract:Theconnotationsofresourcesvalue,valueandcostofresourcesareanalyzedfromtheviewpointofenvironmentaleconomics.Onthisbasisthevalueofwaterresourcesandthecompositionofcommoditywaterresourcesvalueandpriceareexplored.Itisfoundthatthecostofcommoditywaterresourcesconsistsofthreeparts:costofresources,costofwatersupplyandcostofecologicalenvironment.Furthermore,thefactorsaffectingtheformulationofthecostofcommoditywaterresourcesareexpoundedfromtheangleofrelationshipbetweenhumanandnature.Accordingly,theprincipleandstrategyforformulatingcostofwaterareproposed.Keywords:waterresources;value;cost;rationaldisposition;accounting