ICS

13.020

CCS

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中華人民共和國國家標準

GB/T24008—2024/ISO14008:2019

環境影響及相關環境因素的

貨幣價值評估

Monetaryvaluationofenvironmentalimpactsandrelatedenvironmentalaspects

（ISO14008：2019,IDT）

2024-09-29發布2024-09-29實施

國家市場監督管理總局發布

國家標準化管理委員會

GB/T24008—2024/ISO14008:2019

目次

前言

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Ⅲ

引言

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Ⅳ

1

范圍

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1

2

規范性引用文件

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1

3

術語和定義

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1

3.1

環境影響和環境因素

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1

3.2

環境經濟學

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2

4

原則

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4

4.1

通則

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4

4.2

原則說明

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4

4.2.1準確性

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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關聯性

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5

4.2.6透明性

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5

5

貨幣價值評估策劃

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5

5.1

通則

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5

5.2

貨幣價值評估的目的及其預期受眾

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5

5.3

環境影響或環境因素的規范

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6

5.4

偏好和觀點被考慮的人群

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6

5.5

所獲取的總經濟價值的要素

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7

5.6

貨幣價值評估方法

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7

6

貨幣價值評估要求和程序

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8

6.1

通則

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8

6.2

直接市場法

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8

6.2.1貿易商品和勞動力的市場價格

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8

6.2.2疾病成本法

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9

6.3

顯示性偏好法

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9

6.3.1通則

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9

6.3.2規避成本法

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9

6.3.3享樂價格法

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10

6.3.4旅行成本法

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11

6.3.5來自公眾投票的數據

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11

Ⅰ

GB/T24008—2024/ISO14008:2019

6.4

陳述性偏好法

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11

6.4.1通則

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11

6.4.2條件估值法

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12

6.4.3選擇實驗法

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13

6.5

價值轉移

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13

6.5.1通則

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13

6.5.2空間價值轉移

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14

6.5.3時間價值轉移

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14

6.6

貨幣和基準年調整

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14

6.6.1概述

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14

6.6.2貨幣調整

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14

6.6.3基準年調整

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14

6.6.4貨幣和基準年的同時調整

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14

6.7

公平性加權

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14

6.8

折現

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15

6.8.1通則

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15

6.8.2以固定利率折現

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15

6.8.3以變化的比率折現

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16

6.9

不確定性和敏感性分析

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16

7

將環境影響的貨幣價值與相關環境因素關聯起來

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16

8

質量檢查

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17

9

報告

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17

附錄A（資料性）本文件應用的流程圖

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19

附錄B（資料性）價值轉移的相似性評估─非木材森林生態系統服務的示例

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20

附錄C（資料性）福利經濟學中的貨幣價值評估

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21

附錄D（資料性）數據庫格式示例

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23

參考文獻

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24

Ⅱ

GB/T24008—2024/ISO14008:2019

前言

本文件按照GB/T1.1—2020《標準化工作導則第1部分：標準化文件的結構和起草規則》的規

定起草。

本文件等同采用ISO14008:2019《環境影響及相關環境因素的貨幣價值評估》。

請注意本文件的某些內容可能涉及專利。本文件的發布機構不承擔識別專利的責任。

本文件由全國環境管理標準化技術委員會（SAC/TC207）提出并歸口。

本文件起草單位：北京師范大學、中國標準化研究院、北京創源信誠管理體系認證有限公司、方圓

標志認證集團有限公司、中國合格評定國家認可中心、中國質量認證中心、中信戴卡股份有限公司、

北京燕京啤酒股份有限公司、北京首創生態環保集團股份有限公司、長江勘測規劃設計研究有限責任公

司、中鋁環保節能科技（湖南）有限公司、廣東省水利水電第三工程局有限公司、內蒙古伊利實業集團

股份有限公司、通威太陽能（成都）有限公司、中化學中科環境科技（北京）有限公司、新疆水利水電

勘測設計研究院有限責任公司、佛山市鐵人環?？萍加邢薰尽⒈本┣逍颅h境技術股份有限公司、中能

建氫能源有限公司、雙良節能系統股份有限公司、中節能鐵漢生態環境股份有限公司、中節能城市節能

研究院有限公司、清華大學山西清潔能源研究院、江西耐樂銅業有限公司、北京建工環境修復股份有限

公司、中國技術經濟學會、浙江遂昌匯金有色金屬有限公司、杭州沈氏節能科技股份有限公司、鴻翔環

境科技股份有限公司、浙江科騰精工機械股份有限公司、廣東華盛家具集團有限公司、中國南方電網有

限責任公司超高壓輸電公司梧州局、益海嘉里（惠州）包裝科技有限公司、美的集團股份有限公司、浙

江江山變壓器股份有限公司、浙江工業大學、天通銀廈新材料有限公司、深圳市環境工程科學技術中心

有限公司、深圳市綠環再生資源開發有限公司、中國鐵建大橋工程局集團有限公司、中鐵十九局集團有

限公司、中鐵二十四局集團上海鐵建工程有限公司、天能電池集團股份有限公司、富嶺科技股份有限公

司、中國電力工程顧問集團有限公司、中國電建集團北京勘測設計研究院有限公司、深圳市純水一號水

處理科技有限公司。

本文件主要起草人：陳彬、林翎、黃進、喻民軍、楊振強、李燕、王瑜、張曉昕、紀烈敏、

朱志華、徐月香、李爽、孫凌凱、梁棟、張力文、石春光、朱子涵、殷學平、周惠娟、羅旺興、

姚海宙、劉大為、劉正宇、裴福云、杜玉吉、郭朝選、馬力、李書鵬、肖亮、葉鑫飛、汪貴旺、

許曉平、陳偉、王卓純、李成、溫瑞梅、陳興廷、姜振軍、趙美蓉、滕斌、郭瑞霞、包冬冬、管紅寶、

管振祥、黃耀東、張昊、胡新福、胡小紅、王渭新、尹航、李逸之、黃超、鄧遠新、董曉玲、龍巍、

崔皓、牛志勇、張圓、姜岸、李福建、鞠貴冬、黃娟、錢輝金、郭麗莉、沈衛立、馮國芳、張同慶、

孫路文、寇海軍、劉濤、沈澤奇、張金鑫、金弈、馮莉苗、陳麗紅。

Ⅲ

GB/T24008—2024/ISO14008:2019

引言

各類組織由于其活動的有益或不利的環境影響及相關環境因素而面臨著風險和機遇。環境影響及相

關環境因素的貨幣價值評估支持組織開發更可持續的商業模式和實踐。應用貨幣價值評估并不意味著貨

幣是唯一的價值衡量標準。

本文件適用于所有希望開展貨幣價值評估研究或評審、編寫或應用貨幣價值評估結果的組織。組織

通常在評價其物理單元活動帶來的環境因素及環境影響方面具有一定的經驗。為在決策中進一步整合這

些信息，確定這些環境影響和（或）相關環境因素的貨幣價值是有用的。貨幣價值評估能夠實現不同的

環境問題之間以及環境問題和其他問題之間的比較和權衡。例如：這種比較和權衡在組織的戰略和投資

考慮、產品和服務設計、管理會計、績效評價、環境監視和報告，立法或環境方針和法規等方面都是有

益的。

貨幣價值評估方法確定的是環境變化的貨幣價值，而不是環境的絕對價值。

本文件支持環境管理和風險管理方法，例如成本效益分析、風險和生命周期評價。

本文件的主要目的是提高環境影響及相關環境因素貨幣價值評估的意識、可比性和透明度。本文件

證明了貨幣價值評估方法為用戶帶來的益處，為實現這一目的，有必要將用于推導貨幣價值的方法、數

據和假設進行標準化和透明的文件化。貨幣價值的多樣性、確定貨幣價值的方法，以及對貨幣的倫理觀

點都需要仔細考慮和謹慎溝通。

本文件遵循福利經濟學原則，提供了包含環境影響及相關環境因素貨幣價值評估的原則、要求和指

南的框架。本文件中的貨幣價值評估方法也可用于評估對自然資本的實際或潛在影響，例如非生物資

源、生物多樣性、生態系統和生態系統服務。所評估的環境影響可能來自于環境因素以及組織對環境的

依賴。環境影響可能發生在對自然資本的存量和質量的影響方面，從而影響相關的利益流（包括人類

健康）。

本文件的重點是價值評估方法，而不是成本計算方法。這意味著只有當成本被用來衡量貨幣價值

時，才會給出評估成本的要求和指南。

本文件為評估貨幣價值的人員提供了許多方法學的要求或建議。遵循這些要求和建議，可以實現良

好的貨幣價值評估實踐。報告條款中的要求可幫助貨幣價值的使用者評價貨幣價值評估研究的質量。

本文件包括貨幣價值評估策劃（見第5章），貨幣價值評估要求和程序（見第6章），以貨幣形式

估值的環境影響與相關環境因素之間建立聯系的方法（見第7章），貨幣價值評估質量檢查（見第

8章）和報告（見第9章）。

Ⅳ

GB/T24008—2024/ISO14008:2019