石油企业环境绩效评价研究

发布时间：2018-01-03 17:38

本文关键词：石油企业环境绩效评价研究　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着社会经济的高速发展,人们物质水平提高的同时,也付出了惨痛的环境污染的代价。近年来生态失衡、环境污染等问题已经越来越凸显。在当代社会经济的发展过程中,石油企业扮演了非常重要的角色,创造了巨大的社会经济价值。但是同时,石油企业也是造成污染环境的主要污染源头。石油企业在承担经济责任的同时还必须承担一定的生态环境责任。因此为从源头上解决环境污染问题,在引入环境责任的同时,必须采取积极的措施促进石油企业改革,将环境绩效工作作为考评内容严格要求。同时环境绩效是石油企业综合实力的重要参考指数,是企业可持续发展与核心竞争力的基础,是企业履行社会责任的重要保证,而目前对石油企业环境绩效的评价,还停留在遵守政府层面的相关规定,缺少石油企业层面环境绩效评价的内容,在评价方法和指标体系上还有待系统化。因此,针对石油企业建立一套行之有效的环境绩效评价体系迫在眉睫。针对以上问题,论文重点对石油企业环境绩效评价进行研究,采用的主要方法为规范分析法和实证分析法。第一部分,在查阅了一定数量的国内外文献的基础上,交代了本论文的研究背景、研究目的及意义;通过对相关的研究进行归纳之后,提出了本论文的研究结构框架；第二部分,是本文重要的理论支撑,在可持续发展理论、利益相关者理论、循环经济理论和受托责任理论的基础上,阐述了环境绩效相关概念和理论基础,为后续石油企业环境绩效评价研究做铺垫；第三部分,对石油企业环境考察、评估的绩效考核机制进行了全面的、深入的、具体的、多方位的分析和研究,为石油企业环境的内外部影响因素进行分析,对石油企业环境评价绩效评价体系的建立提供支撑；第四部分,以社会责任为导向,采用平衡计分卡的考核评价机制,构建了以石油企业内部业务流程层面、石油企业客户层面,石油企业财务审计层面和石油企业环境保护学习与成长四个层面为核心的石油企业环境绩效评价指标体系；第五部分,基于AHP层次分析法,以中国海洋石油总公司作为典型案列,对其环境绩效进行评价与分析；第六部分,针对我国的石油企业现行的环境绩效体制的不足之处进行了相关的分析并提出了相应的方案,希望能够为我国的石油企业环境绩效考核和石油企业环境绩效评价机制的创新提出宝贵的意见。
[Abstract]:With the rapid development of social economy, people's material level at the same time, also paid a heavy cost of environmental pollution. In recent years, ecological imbalance, environmental pollution and other issues have become increasingly prominent. In the process of development of contemporary social economy, petroleum enterprises play a very important role, has created tremendous social and economic value but at the same time, the main pollution of petroleum enterprises is caused by environmental pollution source. Petroleum enterprises must also bear some responsibility in the ecological environment of the economic responsibility. At the same time so as to solve the problem of environmental pollution from the source, in the introduction of environmental responsibility at the same time, we must take positive measures to promote the reform of the oil companies, will work as the environmental performance the content of assessment strict requirements. At the same time, environmental performance is an important reference index of the comprehensive strength of the petroleum enterprise, sustainable development and the core competitiveness of the enterprise group The foundation, is an important guarantee for enterprises to fulfill their social responsibilities, and the petroleum enterprise environmental performance evaluation, but also to stay in compliance with the provisions of the government level, the lack of petroleum enterprise environmental performance level evaluation content, the evaluation method and index system needs to be systematic. Therefore, for the oil companies to establish a set of effective environment the performance evaluation system is imminent.
To solve the above problems, this thesis studies on the key evaluation of petroleum enterprise environmental performance, mainly using the method of normative analysis and empirical analysis. The first part, on the basis of a number of domestic and foreign literature, this paper introduces the research background, purpose and significance of the research; through after the relevant research summarized, put forward the research framework of this thesis; the second part is the important theoretical support, the sustainable development theory, stakeholder theory, based on the circular economy theory and accountability theory, elaborated the environmental performance related concepts and theoretical basis, pave the way for the subsequent oil enterprise environmental performance evaluation research; third study on oil companies, environmental assessment, performance appraisal mechanism to conduct a comprehensive, in-depth, detailed analysis and research, in many ways, for the petroleum enterprise environment Of internal and external factors analysis, the establishment of the evaluation of the performance evaluation system of petroleum enterprise environment to provide support; the fourth part, with the orientation of social responsibility, the evaluation mechanism of balance scorecard, to construct the internal business process perspective of petroleum enterprises, petroleum enterprise customer level, oil companies and oil companies, environmental financial audit level the protection of learning and growth in four aspects as the core of the petroleum enterprise environmental performance evaluation index system; the fifth part, AHP based on the analytic hierarchy process, the Chinese offshore oil company as a typical case, the evaluation and analysis of its environmental performance; the sixth part, aiming at the deficiencies of China's oil enterprises current environmental performance system the related analysis and put forward the corresponding solution to China's oil enterprise environmental performance evaluation and environmental performance evaluation of Petroleum Enterprises The innovation of the price mechanism puts forward valuable opinions.

【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：X82;F406.7;F426.22

【参考文献】