隨著我國經濟發展進入新常態,以及生態文明建設、綠色發展理念的不斷加強,工業轉型升級和結構優化調整的需求日益迫切,對不同行業的工業用地效益"凈值"進行正確判斷是實現這一目標的重要前提。論文引入工業用地綠色效益概念,利用污染治理成本法等方法,構建了工業用地綠色效益核算計量模型,并以江蘇省為例,對2013年江蘇省各工業行業用地的綠色效益進行核算,揭示了行業間工業用地綠色效益的差異及其特征。結果表明:(1)江蘇各行業用地的綠色效益均為正,總體呈現"金字塔型"分布模式且差異顯著,27類行業中綠色效益數值低于平均值的行業有16類,而數值是平均值1.5倍及以上的行業僅有3類。儀器儀表、計算機等行業用地的綠色效益較高;而化工、紡織等江蘇傳統產業用地的綠色效益較低。(2)地均利稅總額和地均員工工資收入對綠色效益的影響較大;地均環境污染治理總費用對綠色效益有一定影響,地均環境污染治理總費用超過平均值的行業占比為40.74%。(3)地均環境污染治理總費用總體呈現輕工業高于重工業的特點,其中,地均COD治理費用最高,接近地均環境污染治理總費用的80%。(4)各行業用地的綠色效益與各行業的規模以上工業總產值無相關性;與地均工業總產值高度正相關,但農副食品加工業等部分地均工業總產值大的行業其用地綠色效益較低。最后,分析目前研究存在的不足,為促進江蘇工業綠色發展提出相關建議,包括制定分行業用地管理政策、優化結構,科學修訂用地標準、嚴格供地準入門檻,強化企業污染預處理、實現生態型工業生產等。

Along with China’s economic development entering into a period of new normal,the construction of ecological civilization and the concept of green development have been continuously strengthened. There is an increase in the demand for industrial transformation and upgrading,as well as structural optimization. So it is an important precondition to make correct judgment on the net value of industrial land use in various industries. The paper introduces the concept of green benefits of industrial land. It builds the green benefits accounting measurement model of industrial land on the basis of pollution abatement cost method. Taking Jiangsu Province as an example,this paper calculates the green benefits of various industrial sectors in 2013,which reveals the characteristics of the green benefits of the selected industrial sectors and the differences among them. The results indicate that:(1)the green benefits of different industrial sectors in Jiangsu were all positive,exhibiting a unique ‘pyramid type ’ distribution pattern with obviously significant difference. There are 16 types of industries,out of 27 whose values are lower than the average value,while the values in only 3 types of industries are 1. 5 times of the average value or above. Among these industries,the green benefits of the instrument manufacturing industry and the computer manufacturing industry are higher than other industries,while the green benefits of the traditional industries,such as the chemical industry and the textile industry,are relatively low.(2) The total pre-tax profits per hectare and the total wages of employees per hectare have a significant impact on the green benefits. The total cost of environmental pollution control has a minor impact on the green benefits,and the industries with values above average account for 40.74%.(3)The total cost of environmental pollution control in light industry is higher than that of heavy industry. The cost of treating chemical oxygen demand per hectare is the highest,which is close to 80% of the total cost of pollution control.(4)The green benefits of various industries have no correlation with the total industrial output value above the scale of various industries. But,the green benefits of various industries are highly correlated with the gross industrial output value per hectare of various industries. However,some types of industries with large gross output value have low green benefits,such as agricultural and sideline food processing industry,etc. Finally,this paper analyzes the shortcomings of the current research. In order to promote the development of green industry in Jiangsu,the government should try its best to formulate appropriate policies to optimize industrial structure,revise control indicators of industrial land use,control the supply of industrial land strictly,strengthen the pollution pretreatment of enterprises and realize the eco-type industrial production.