中文摘要：

通过编制江西省2002年包含环境账户的社会经济核算矩阵（ESAM）研究了江西省征收排污费与分类实施氮磷营养盐减排补贴对18个产业生产收益的影响。研究结果表明：不同氮磷减排调控方案对各产业产值的边际影响存在差异。总体上看,除部分服务业,调整氮磷排污费的征收标准对各部门生产收益的整体影响并不大,氮磷排放越少的产业受调控影响的产值变化较大;而调整氮（或磷）营养盐的减排补贴对各产业生产收益的边际影响较为显著,氮（或磷）排放越多的产业生产收益增加幅度越大,污染治理部门及其他氮（或磷）排放不太相关的产业生产收益变化甚微。综合比较3种减排调控方案,实施氮磷营养盐减排补贴对江西省产业发展影响最为显著。

英文摘要：

By compiling a social accounting matrix containing environmental accounts of Jiangxi Province in 2002,we estimated impacts of different schemes of the nitrogen and phosphorus reduction on the output value of 18 sectors,which included collecting discharge fees,subsidizing emission reduction of nitrogen and subsidizing emission reduction of phosphorus.The research result indicated that different schemes had different marginal impacts on the output value of the sectors.The adjustment of criteria of fees for nitrogen and phosphorus emission had marginal impacts on the values of sectors on the whole.There was little change in the values of sectors except the tertiary sector,and the less nitrogen and phosphorus the sector discharged,the more its output value changed.However,adjustment of criteria of subsidies for emission reduction of nitrogen and phosphorus turned out to be on the contrary;the more nitrogen and phosphorus the sector discharged,the more its output value increased.It can be seen that subsidy on the emission reduction of phosphorus bears more apparent effects on the changes of output values of sectors from that of the regulation measures.