Abstract: As a common environmental value evaluation method in the identification and assessment methods of environmental damage，virtual governance cost method plays a key role in the determination of environmental damage liability in public interest litigation cases. This paper analyzes and sorts out the time distribution，regional distribution，plaintiff，case type，pollution type，entrustment appraisal，and appraisal cost of 132 public interest litigation cases from 2017 to 2022 (based on the judgment date)，systematically summarizes the problems existing in the practical application of virtual governance cost method in public interest litigation，such as incorrect analysis of application scope，irregular or wrong value of unit governance cost and environmental function coefficient，and pertinently puts forward countermeasures and suggestions，such as issuing specific work guidelines，emphasizing the role of expert opinions，strengthening the review of technical evidence and the standardized management of appraisal institutions. It is of great significance to optimize and improve the application of this method in public interest litigation and promote the standardization of forensic appraisal of environmental damage.

Key words: virtual governance cost method, public interest litigation, forensic appraisal of environmental damage

摘要： 虚拟治理成本法是目前环境损害司法鉴定中一种较为常用的环境价值评估法，对于公益诉讼案件中环境损害责任认定具有关键作用。通过对2017—2022年（以裁判时间计）应用虚拟治理成本法的132个公益诉讼环境损害司法鉴定案例的时间分布、地域分布、起诉主体、案件类型、污染类型、委托鉴定情况、鉴定评估费用等进行分析，系统总结虚拟治理成本法在公益诉讼环境损害司法鉴定应用实践中存在适用范围分析不正确、单位治理成本取值不规范和环境功能系数取值错误等问题，并有针对性地提出出台具体工作指引、发挥专家咨询意见重要作用、加强技术性证据审查、强化鉴定机构规范化管理等对策建议，对于优化完善该方法在公益诉讼环境损害司法鉴定中的应用以及推动环境损害司法鉴定规范化发展具有重要意义。

关键词: 虚拟治理成本法, 公益诉讼, 环境损害司法鉴定