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中文摘要：
排污权交易在环境保护和治理中的政策效应已被世界许多国家所接受。指出我国排污收费过程中排污权交易的介入时机，是建立排污权交易制度不可逾越的具体问题，关系到排污权交易市场是否能有效运行，也关系到排污收费和排污权交易2种政策的有效整合。建立了一个基于成本流净现值的排污权交易制度介入时机模型．并应用太原市二氧化硫排放的有关数据对该模型进行了实证分析。结果表明，该模型可为我国环境保护部门在制定政策时提供决策依据。
英文摘要：
The intervention timing of emission permit trading system in the process of pollution charging is a specific issue that cannot be overlooked in the set-up of an emission trading system in China. It would be associated with the effective operation of the emission permit trading market as well as the integration of two policies of pollution charging and emission permit trading. Based on the net present value of cost flows, a timing decision model has been developed, and related data about sulphur dioxide emission in Taiyuan city were used in a case analysis. The result showed that this model could provide a decision making basis for environmental management departments in formulating policies.
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