水污染治理的投资效率评价

发布时间：2018-05-11 04:42

本文选题：水污染治理 + 投资效率　；参考：《贵州财经大学》2016年硕士论文

【摘要】：本研究以文献综述为基础,结合相关基础理论构建水污染治理投资效率评价体系,运用数据包络模型对投资效率进行度量,创新性的将财务绩效引入水污染治理投资效率的水平度量。其中投入指标主要包括投入总额、运行费用,而产出指标包括水污染治理绩效以及水污染治理的财务绩效,二者将分别使用层次分析法和因子分析法进行度量,并以毕节撒拉溪石漠化治理示范区近十年的数据进行实证分析,并提出相关改进建议。关于投资效率水平的度量,本研究选择了两个投入指标(水污染治理投入总额、水污染治理年运行费用),两个产出指标(水污染治理绩效、水污染治理财务绩效),参考BCC模型建立评价体系。采用DEAP2.1对毕节撒拉溪石漠化治理示范区水污染治理十年来的数据进行分析,研究结果表明,2006、2009、2010年的投资效率是有效的,其余年限均没有达到资源利用的最优,而且从整体来看,投资效率有下降趋势。对水污染治理投资效率评价体系中的产出指标—水污染治理绩效的度量,分别从水污染治理的环境绩效、经济绩效和社会绩效三个维度,依据层次分析法构建指标评价体系,并根据毕节撒拉溪石漠化治理示范区2005-2014十年来的七个相关指标,进行实证研究。结果表明,环境绩效最高,其次是经济绩效,最后是社会绩效,这是由于水污染治理的目的更多地表现为改善饮用水水质,而社会效益具有长期性,滞后性等特点。针对水污染治理投资效率评价体系中的产出指标—水污染治理财务绩效的度量,本研究选用六个相关财务指标,采用因子分析法进行指标体系的构建,并应用毕节撒拉溪石漠化治理示范区水污染治理十年来的数据进行实证研究,结果表明:在三个主因子中,第一个因子是运营能力,主要包括:固定资产增长率、维护费用占本年经费比、固定资产周转率三个指标;第二个主因子是社会公益性,主要包括管理人员津贴占本年经费比、水污染治理支出占本年经费专项比;第三个主因子是成长能力,包括经费完成率指标。
[Abstract]:On the basis of literature review, this paper constructs the investment efficiency evaluation system of water pollution control, and uses data envelopment model to measure the investment efficiency. Innovatively introduce financial performance into the level measurement of investment efficiency in water pollution control. The input index mainly includes the total input, the operation cost, and the output index includes the water pollution treatment performance and the water pollution control financial performance, both of which will be measured by the analytic hierarchy process (AHP) and the factor analysis method (FAP), respectively. Based on the data of Bijie Saraxi rocky desertification control area in recent ten years, this paper makes an empirical analysis and puts forward some suggestions for improvement. As for the measurement of investment efficiency level, this study selected two input indicators (total water pollution control input, annual operating cost of water pollution control, two output indicators (water pollution control performance, The financial performance of water pollution control is discussed and the evaluation system is established with reference to BCC model. DEAP2.1 is used to analyze the data of water pollution control in Bijie Saraxi rocky desertification control area in the past ten years. The results show that the investment efficiency of Bijie Saraxi in 2009 and 2010 is effective, and the remaining years are not up to the optimal utilization of resources, and from the overall point of view, Investment efficiency has a downward trend. According to the three dimensions of environmental performance, economic performance and social performance of water pollution control investment efficiency evaluation system, the index evaluation system is constructed according to the analytic hierarchy process (AHP). An empirical study was carried out according to seven related indicators in the past ten years from 2005 to 2014 in Bijie Saraxi rocky desertification control demonstration area. The results show that the environmental performance is the highest, the economic performance is the second, and the social performance is the social performance. This is because the purpose of water pollution control is to improve the drinking water quality, while the social benefits have the characteristics of long-term, lag and so on. In view of the output index in the investment efficiency evaluation system of water pollution control, which is the measure of financial performance of water pollution control, this study selects six related financial indicators and constructs the index system by factor analysis. The results show that the first of the three main factors is operational capacity, which mainly includes the growth rate of fixed assets. The second main factor is public welfare, which mainly includes the proportion of management allowance to the current year's expenditure, the proportion of water pollution control expenditure to the special expenditure of this year. The third main factor is the ability to grow, including funding completion rate indicators.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：X52;X196;F235

【参考文献】