工业企业环境资产及其形成动因研究

发布时间：2018-03-08 17:02

本文选题：环境资产　切入点：动因研究　出处：《北方工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国工业化进程的加快,工业污染不断加剧,治理工业污染的关键是推动清洁产生,这就需要工业企业加大环境资产的投入,提高环境资产在治理污染中的效率和效果。工业企业环境资产主要包括治理工业"三废"的环保设备和技术、建设项目"三同时"的环保设施等,由于这些环保设备和技术的购置成本和运营成本较高,而且享受的政府补贴较少,导致了目前工业企业环境资产存在许多问题,包括投资规模相对小、结构不合理、利用效率低等。要改善目前的现状,必须要找到影响工业企环境资产形成的动因,从而采取针对性的措施,加强工业企业环境资产的管理,更好的约束工业企业的污染行为,改善环境状况。电解铝的生产具有高耗能、高污染的特点,是工业污染大户,电解铝在生产中会产生大量的污染物,主要包括工艺废气、浮渣(铝灰)、残阳极等污染物。防治电解铝企业污染物的环境资产主要有烟气净化装置、袋式除尘器等有形资产和氧化铝干法净化回收技术、铝电解槽阴极阻流技术等无形资产,这些环境资产涵盖了防治废水、废气、固体废弃物等范围,并且这些环境资产的数据容易获取,因此,本文将基于电解铝行业的生产,对工业企业环境资产形成的动因进行研究,提出了促进电解铝企业环境资产形成的4个动因假设,包括政府加强监管、市场体系的完善、社会监督机制的完善、企业环保投资动力强对环境资产形成的影响;在研究假设的基础上,建立动因分析模型,选取64家电解铝企业作为样本来源,对相关的人员进行问卷的调查,运用SPSS23软件进行数据分析,检验数据的可靠性,运用AMOS23软件进行模型检验,通过分析得出,政府加强监管、社会监督机制完善、企业环保投资动力强有利于电解铝企业环境资产的形成;市场体系的完善对电解铝企业环境资产的形成促进作用不明显。因此,提高工业污染的治理水平,促进工业企业环境资产的形成,需要从政府、社会和企业自身的角度出发,采取应的措施,推动工业企业环境资产的形成,完善工业企业环境资产的管理。
[Abstract]:With the acceleration of industrialization in our country, industrial pollution is becoming more and more serious. The key to control industrial pollution is to promote clean production, which requires industrial enterprises to increase investment in environmental assets. Improving the efficiency and effectiveness of environmental assets in pollution control. The environmental assets of industrial enterprises mainly include the environmental protection equipment and technology for the treatment of industrial "three wastes", the construction of "three simultaneous" environmental protection facilities, etc. Due to the high acquisition cost and operating cost of these environmental protection equipment and technologies, and the low government subsidies, there are many problems in the environmental assets of industrial enterprises at present, including the relatively small scale of investment and unreasonable structure. In order to improve the present situation, we must find out the reasons that affect the formation of industrial enterprises' environmental assets, and then take targeted measures to strengthen the management of industrial enterprises' environmental assets, and better restrain the pollution behavior of industrial enterprises. The production of electrolytic aluminum has the characteristics of high energy consumption and high pollution, and it is a major polluter in industry. The electrolytic aluminum will produce a large amount of pollutants in the production, including the waste gas of the process. The environmental assets for the prevention and treatment of pollutants in electrolytic aluminum enterprises mainly include flue gas purification equipment, bag dust catcher and other tangible assets, and alumina dry purification and recovery technology. Intangibles such as cathodic current blocking technology for aluminum reduction cells, which cover the range of waste water, waste gas, solid waste, and so on, and the data of these environmental assets are easily available, so this paper will be based on the production of electrolytic aluminum industry. In this paper, the causes of formation of environmental assets in industrial enterprises are studied, and four motivational hypotheses are put forward to promote the formation of environmental assets in aluminum electrolysis enterprises, including the strengthening of government supervision, the perfection of market system, the perfection of social supervision mechanism. On the basis of the research hypothesis, the motivation analysis model is established, 64 electrolytic aluminum enterprises are selected as the sample source, and the relevant personnel are investigated by questionnaire. The SPSS23 software is used to analyze the data, the reliability of the data is tested, and the AMOS23 software is used to test the model. Through the analysis, it is concluded that the government strengthens the supervision and the social supervision mechanism is perfect. The strong motive force of environmental protection investment in enterprises is conducive to the formation of environmental assets of aluminum electrolysis enterprises, and the improvement of market system is not obvious in promoting the formation of environmental assets of electrolytic aluminum enterprises. To promote the formation of environmental assets in industrial enterprises, it is necessary to take appropriate measures from the angle of government, society and enterprises to promote the formation of environmental assets of industrial enterprises and to perfect the management of environmental assets of industrial enterprises.
【学位授予单位】：北方工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F425

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