文章综合运用环境价值计量与经济影响评价法将生物质能源项目与煤炭项目进行对比，探讨将环境计量纳入经济评价后对生物质能源项目的促进作用。运用生命周期评价法定量分析生物质能源项目与煤炭相比所实现的环境价值，借助排放物环境价值概念，使生物质能源项目的环境效益得以转化为货币价值，并进一步将其带入改进的纳入环境成本与环境效益的环境经济综合评价体系中进行测算。通过案例项目计算发现，生物质能源项目具有显著环境效益，该项目可实现SO2、CO、NOx、烟尘减排量分别为8.105×106 kg、1.02780×106 kg、4.10191×106 kg和10.64277×106 kg，环境效益价值为1086.78万元，纳入环境效益的项目投资利润率、内部收益率、净现值都有显著提高，对项目实施有明显的促进作用。

In this paper, the integrated environmental and economic evaluation methods of comparing biomass energy with coal project were used to explore the promoting effect on biomass energy project after environmental benefits incorporated into traditional economic evaluation. First of all, with the use of Life Cycle Assessment quantified the environmental benefits the biomass energy project had achieved; and with the concept of emissions’ environmental value, the environmental benefits could be converted into monetary value; then measured the comprehensive evaluation system which both environmental and economic benefits had been taken into account. Through case calculation, found that the biomass energy project had significant environmental benefits which realized SO2, CO, NOx and soot emission reductions 8.105×106 kg, 1.02780×106 kg, 4.10191×106 kg and 10.64277×106 kg respectively, altogether valued 10.87 million yuan, which significantly improved the values of investment profit rate, IRR and NPV.

北京林业大学青年教师科学研究中长期项目“基于生态文明建设的森林资源核算与资产化管理研究”（2016ZCQ09）联合国开发计划署项目“中国生物质颗粒燃料炉/窑排放标准制定研究及合同能源管理运营模式示范项目”（CPR/13/304/14/002）