稀土企业环境绩效评价指标体系及模型构建

发布时间：2018-04-16 08:22

本文选题：稀土企业 + 环境绩效　；参考：《会计之友》2016年24期

【摘要】：稀土行业造成的环境问题已成为社会公众的焦点,对其环境绩效管理提出了更高的要求。有管理就有评价,企业环境绩效评价是企业进行环境绩效管理的一种有效工具。文章以国内外企业环境绩效评价的相关研究成果为基础,以国内稀土行业相关标准为依据,结合我国稀土企业现有环境保护和评价方面的要求等构建了一套稀土企业环境绩效评价指标体系,分别从资源能源消耗、污染物排放、环境治理、环境财务和环境管理五个方面对稀土企业环境绩效进行评价,并构建了模糊综合评价模型;后以中国铝业为例,验证了已构建指标体系的合理性和可行性,以期将稀土企业对环境的作用进行量化,引导稀土企业主动披露更多环境信息,进行环境绩效管理,实现可持续发展。
[Abstract]:Environmental problems caused by rare earth industry have become the focus of the public, and higher requirements for environmental performance management have been put forward.Enterprise environmental performance evaluation is an effective tool for enterprise environmental performance management.Based on the related research results of environmental performance evaluation of domestic and foreign enterprises, the paper bases on the related standards of domestic rare earth industry.According to the existing environmental protection and evaluation requirements of rare earth enterprises in our country, a set of environmental performance evaluation index system of rare earth enterprises is constructed, which includes resource and energy consumption, pollutant emission, environmental management, etc.The environmental performance of rare earth enterprises is evaluated from five aspects of environmental finance and environmental management, and a fuzzy comprehensive evaluation model is constructed, and then the rationality and feasibility of the established index system are verified by taking Chinalco as an example.The aim is to quantify the role of rare earth enterprises on the environment, guide rare earth enterprises to actively disclose more environmental information, carry out environmental performance management, and realize sustainable development.
【作者单位】：内蒙古科技大学经济与管理学院;
【分类号】：X82

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