河北省钢铁企业环境责任成本绩效评价研究

发布时间：2018-01-20 15:34

本文关键词： 河北省钢铁企业环境责任成本绩效评价层次分析法平衡计分卡　出处：《河北工程大学》2017年硕士论文　论文类型：学位论文

【摘要】：环境责任成本绩效评价是指企业在生产运营过程中以社会责任为前提,对治理环境污染所投入成本的效果和保护环境取得的成绩进行合理评价。河北省钢铁行业作为重要的基础产业,促进了河北省经济的发展,却也造成了较高的资源消耗和严重的环境污染,引起了媒体和社会各界的广泛关注。河北省钢铁企业为落实环境保护政策,加大了对环境保护的投资,这一举措增加了企业的成本支出,使企业经济利益受到了影响,这与企业的生存发展存在矛盾。随着矛盾问题的出现,河北省钢铁企业意识到企业要想长远发展,在追求经济利益的同时,还应该维护好经济发展与环境保护的关系,对环境责任成本绩效进行评价成为企业的首要任务。因此本文构建河北省钢铁企业环境责任成本绩效评价体系,在对企业的成本绩效进行评价时,将环境因素纳入其中,从而了解到企业进行环境治理所投入的成本支出是否达到预期成果,进而维护好企业经济发展与环境保护之间的关系。我国对企业环境责任成本绩效评价的研究处于起步阶段,而河北省钢铁企业环境责任成本绩效评价也没有一套较为科学完整的体系。针对此问题,本文首先阐述了环境责任成本、绩效评价、环境责任成本绩效评价的相关理论,并通过分析河北省钢铁企业绩效评价的现状,结合其存在的问题进一步分析了影响河北省钢铁企业环境责任成本绩效评价的因素;其次,构建河北省钢铁企业环境责任成本绩效评价体系,该体系主要包括绩效评价的目标、以层次分析法和平衡计分卡法构建的绩效评价指标体系、以管理者与利益相关者为绩效评价的主体、以德尔菲为绩效评价的方法;然后,将河北省钢铁企业环境责任成本绩效评价体系运用到案例企业中,并对该企业的绩效评价进行分析;最后,分别从政府、社会、企业三方面提出了提升河北省钢铁企业环境责任成本绩效的策略。
[Abstract]:Cost performance evaluation of environmental responsibility refers to the premise of social responsibility in the process of production and operation. As an important basic industry, Hebei iron and steel industry has promoted the economic development of Hebei Province. However, it has also caused a higher consumption of resources and serious environmental pollution, which has caused widespread concern in the media and social circles. Hebei Iron and Steel Enterprises have increased investment in environmental protection in order to implement environmental protection policies. This measure has increased the cost and expenditure of the enterprise and affected the economic interests of the enterprise, which is contradictory with the survival and development of the enterprise. Hebei iron and steel enterprises realize that enterprises want to long-term development, while pursuing economic interests, they should also maintain the relationship between economic development and environmental protection. The cost performance evaluation of environmental responsibility has become the primary task of enterprises. Therefore, this paper constructs the cost performance evaluation system of environmental responsibility in Hebei iron and steel enterprises, when evaluating the cost performance of enterprises. Environmental factors will be included in order to understand whether the cost and expenditure invested by the enterprise to carry out environmental governance has reached the expected results. And then maintain the relationship between economic development and environmental protection. The research on cost performance evaluation of corporate environmental responsibility in China is still in its infancy. And Hebei iron and steel enterprises environmental responsibility cost performance evaluation is not a more scientific and complete system. In view of this problem, this paper first elaborated the cost of environmental responsibility, performance evaluation. Environmental responsibility cost performance evaluation theory, and through the analysis of Hebei iron and steel enterprises performance evaluation status. Combined with its existing problems, it further analyzes the factors that affect the cost performance evaluation of environmental responsibility of iron and steel enterprises in Hebei Province. Secondly, the construction of iron and steel enterprises in Hebei Province environmental responsibility cost performance evaluation system, this system mainly includes the objectives of performance evaluation, with the AHP and balanced scorecard method to build the performance evaluation index system. Taking managers and stakeholders as the main body of performance evaluation and Delphi as the method of performance evaluation; Then, the cost performance evaluation system of environmental responsibility of iron and steel enterprises in Hebei Province is applied to the case enterprise, and the performance evaluation of the enterprise is analyzed. Finally, the strategies of improving the environmental responsibility cost performance of iron and steel enterprises in Hebei Province are put forward from three aspects: government, society and enterprises.
【学位授予单位】：河北工程大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.31;F406.7

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