基于DEA的化工行业绿色绩效评价研究

发布时间：2018-03-29 00:17

本文选题：化工行业　切入点：绿色绩效　出处：《武汉理工大学》2013年硕士论文

【摘要】：从二十世纪八十年代以来,我国化工行业得到了迅猛发展并取得了辉煌的成就,而今已经成为我国经济发展的重要支柱之一。可令人担忧的是,当前我国化工行业呈现出“三废”排放量大,能源利用率低,环境污染严重等严峻的发展现状。虽然从2006年以来,我国出台了一系列关于节能减排和安全生产方面的法律法规,在节约能源、减少污染排放方面获得了令人瞩目的效果,化工行业也在这方面有所改进,可环境、能源和安全生产问题依然是化工企业所必须要面对的三大问题。其重视程度不仅体现在事前的严密规划与事中的严格监督,还体现在事后对企业绩效客观、全面的评价,这意味着在绩效评价时除了要关注企业的财务表现,还要考虑在能耗降低、污染减少、安全生产等方面的成效。而现在盛行的企业绩效评价体系已经完全不能满足我国化工行业绩效评价的现实需求,该企业绩效评价体系重经济绩效,轻环境绩效、社会绩效,这样只会导致企业管理者一味追求企业内部经济效益的最大化,而不注重环境效益和社会效益的提高。所以,在深入研究我国化工行业绩效评价现状的基础上,构建适合化工行业发展现状和生产经营特点的绩效评价体系,对引导化工行业减少环境污染,保护生态环境,实现经济社会健康、持续发展,具有重要意义。本文采用规范研究与实证研究相结合的方法对化工行业绿色绩效评价进行了研究。从企业绩效评价的相关概念及理论基础入手,在深入分析化工行业的特征及其绩效评价的现状的基础商,针对其绩效评价的不足,结合化工行业生产经营特点构建了一套综合考虑化工行业的经济效益与环境效益的绿色绩效评价体系,并运用DEA法对2012年我国19家化工市公司进行了绿色绩效评价,通过松弛变量的分析找到了可以进行改进的方向,最后得出以下结论：第一,我国化工行业绿色绩效水平不高,行业内绿色绩效水平差异较大。第二,化工行业内存在着纯技术效率与规模效率同时无效的企业。第三,化工行业仍存在盲目扩大生产的现象。本文的创新点：第一,归纳总结了绿色绩效的内涵,提出了绿色绩效主要包括经济效益和环境效益,绿色绩效评价就是把环境因素纳入到绩效评价体系中,综合评价企业的经济效益和环境效益。第二,从投入和产出角度,建立了化工行业绿色绩效评价指标体系,并结合DEA法来评价化工行业的绿色绩效。
[Abstract]:Since the 1980s, China's chemical industry has developed rapidly and made brilliant achievements. Now it has become one of the important pillars of China's economic development. At present, the chemical industry of our country presents a severe development situation of "three wastes" emissions, low energy utilization rate, serious environmental pollution and so on. Although since 2006, China has issued a series of laws and regulations on energy saving and emission reduction and production safety. In saving energy, reducing pollution emissions has achieved remarkable results, the chemical industry has also improved in this respect, but the environment, Energy and production safety are still three major problems that chemical enterprises must face. The degree of attention is not only reflected in strict planning and strict supervision, but also in the objective and comprehensive evaluation of enterprise performance after the event. This means that when evaluating performance, in addition to paying attention to the financial performance of the enterprise, it is also necessary to consider reducing energy consumption and pollution. However, the prevailing enterprise performance evaluation system can no longer meet the actual needs of China's chemical industry performance evaluation. The enterprise performance evaluation system emphasizes economic performance, not environmental performance, social performance, and so on. This will only lead the managers of enterprises to blindly pursue the maximization of the internal economic benefits of enterprises, but not to the improvement of environmental and social benefits. Therefore, on the basis of in-depth study of the current situation of performance evaluation of chemical industry in China, It is of great significance to construct a performance evaluation system suitable for the development of chemical industry and the characteristics of production and management. It is of great significance to guide the chemical industry to reduce environmental pollution, protect the ecological environment, achieve healthy economic and social development and sustainable development. In this paper, the green performance evaluation of chemical industry is studied by combining normative research with empirical research. In the deep analysis of the characteristics of the chemical industry and the current situation of performance evaluation of the quotient, in view of its performance evaluation of the shortcomings, Based on the characteristics of chemical industry production and management, a green performance evaluation system considering the economic and environmental benefits of chemical industry is established, and the green performance evaluation of 19 chemical companies in China in 2012 is carried out by using DEA method. Through the analysis of relaxation variables, we find the direction of improvement, and finally draw the following conclusions: first, the green performance level of chemical industry in China is not high, the difference of green performance level in industry is great. Second, In the chemical industry, there are enterprises with both technical efficiency and scale efficiency that are not effective at the same time. Thirdly, the chemical industry still has the phenomenon of blindly expanding production. The innovations of this paper are as follows: first, the connotation of green performance is summarized, and the green performance includes economic and environmental benefits. Green performance evaluation is to incorporate environmental factors into the performance evaluation system. Secondly, the green performance evaluation index system of chemical industry is established from the point of view of input and output, and the green performance of chemical industry is evaluated by DEA method.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F424.1;F426.722

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