中文摘要：

以＂十二五＂期间某年江苏省燃煤电厂脱硝项目为例,开展基于当量法的项目环境效果测算,并以单位投资环境效果值（方法一）和环保投资-环境效果相结合的方式（方法二）作为依据进行环保资金分配,与基于项目投资额的传统资金分配方法（现法）的分配结果比较,并进行合理性分析。结果表明,方法一由于单位投资环境效果值是一个相对量,出现了投资额悬殊的项目补助金额却差距不大这一不合理现象;方法二首先按项目投资规模分组,再以分组投资额进行组间资金初步分配,而后在同一规模组内依据初次分配资金额度,直接按环境效果进行二次分配,体现了环保投资与环境效果兼顾的资金分配理念,项目单位投资额的COD削减量与补助比例相关性较高,表明该方法具有较高的科学性与合理性,可试行应用。

英文摘要：

A case study was conducted of funds allocation for the coal-denitrification projects of coal burning power plants in Jiangsu Province in a certain year during the ＂ Twelfth Five-Year Plan＂ period to unfold estimation of environmental effects using the equivalent method,and to compare the allocations of environmental protection funds（ EPF） based on environmental effects per unit investment（ Method Ⅰ）,and combination of investment and effects（ Method Ⅱ） with that traditionally based on the amount invested in the project（ the present method） for analysis of rationality. Results show that Method Ⅰ,as environment benefit per unit investment is a relative value,would often result in an irrational phenomenon that similar amounts of subsidies are allocated to two projects sharply different in investment size,while Method Ⅱ first sorts the projects into groups in the light of investment size and allocates the funds group by group for the first phase to solve the problem of comparing projects sharply different in investment size,and then among projects in the same group,in the light of their primary fund allocations and direct environmental effects of the projects,separately,which embodies the idea of allocating the environmental protection funds witht both investment size and environmental effects of a project taken into account. The amount of subsidies is closely related to the COD reduction rate per unit of investment of a project. All the findings of the case study demonstrate that Method Ⅱ is very scientific and rational and deserves trial application.