WX公司蚯蚓生物循环利用项目成本效益评价研究
发布时间：2018-11-10 08:28
【摘要】：生物技术产业作为我国的一个新兴产业，目前正在不断研发和探索生态环保项目，并取得了一定的效果，起到了示范和带头作用。正是由于外在生态环境破坏的驱使和内在经济转型的推动，越来越多的企业开始转变经济发展思路，勇于承担环境义务的责任，将环境保护融入到经济管理中，积极探索绿色生态投资项目。 绿色生态投资项目的成本效益评价在这样的环境下应运而生。与传统投资项目的不同的是，企业通过对项目成本效益评价研究后，不仅能够测算出直接的经济效益，还能将间接的社会效益和环境效益估值出来，，最终评价企业整体的综合效益，为企业全方面综合战略发展打下基础。本文的蚯蚓生物循环利用项目是以蚯蚓生物循环利用技术为基础，以无害化处理固体有机废弃物为出发点的一项绿色生态投资项目。该项目因地制宜的吸收当地废弃的固体有机废弃物，使废弃物变废为宝同时节约了处理废弃物的各项费用，用低成本来获取财务效益、社会效益、生态效益等综合效益。WX公司以环境保护为出发点，以扩展经营项目、调整产业结构、获取效益为目标，于2013年引进蚯蚓生物循环利用项目，项目自实施以来获得较好的社会生态效益和经济效益。本文依托可持续发展理论、环境经济学理论，依次对项目的成本、经济效益、社会效益、生态效益进行评价。采用定量指标和定性指标相结合的方法，利用层析分析法进行成本效益指标评价，采用费用-效益分析法中的经济净现值、投资回收期、投资回报率这些指标对蚯蚓生物循环利用项目进行评价研究。最终得出此项目是一个集科研、生产、销售等各方面的综合管理水平于一体的，具有实用性和可靠性，发展潜力巨大的综合项目。
[Abstract]:As a new industry in China, biotechnology industry is developing and exploring ecological environmental protection projects, and has achieved certain results, played a role in demonstration and leadership. It is precisely because of the external ecological environment destruction and the promotion of internal economic transformation that more and more enterprises begin to change their thinking of economic development, dare to assume the responsibility of environmental obligations, and integrate environmental protection into economic management. Actively explore green ecological investment projects. The cost-benefit evaluation of green ecological investment project emerges as the times require in this environment. Different from the traditional investment projects, enterprises can not only estimate the direct economic benefits, but also estimate the indirect social and environmental benefits by studying the evaluation of the cost and benefit of the projects. Finally, the comprehensive benefit of the whole enterprise is evaluated to lay the foundation for the overall strategic development of the enterprise. The earthworm recycling project is a green ecological investment project based on the technology of earthworm biological recycling and the harmless treatment of solid organic waste. The project absorbs the local waste solid organic waste according to the local conditions, makes the waste become a treasure and saves the cost of treating the waste, and uses the low cost to obtain the financial benefit and the social benefit. Based on environmental protection, WX Company introduced the earthworm biological recycling project in 2013, aiming at expanding management projects, adjusting industrial structure and obtaining benefits. Since its implementation, the project has obtained better social and ecological benefits and economic benefits. Based on the theory of sustainable development and the theory of environmental economics, this paper evaluates the cost, economic benefit, social benefit and ecological benefit of the project in turn. The method of combining quantitative index with qualitative index, using chromatographic analysis method to evaluate the cost benefit index, adopting the economic net present value in the cost-benefit analysis method, and the investment recovery period, are adopted. The rate of return on investment (ROI) was used to evaluate the earthworm recycling project. Finally, it is concluded that this project is a comprehensive project which integrates the scientific research, production, sales and other aspects of the integrated management level, has practicability and reliability, and has great development potential.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F324;F302.6
本文编号：2321923
[Abstract]:As a new industry in China, biotechnology industry is developing and exploring ecological environmental protection projects, and has achieved certain results, played a role in demonstration and leadership. It is precisely because of the external ecological environment destruction and the promotion of internal economic transformation that more and more enterprises begin to change their thinking of economic development, dare to assume the responsibility of environmental obligations, and integrate environmental protection into economic management. Actively explore green ecological investment projects. The cost-benefit evaluation of green ecological investment project emerges as the times require in this environment. Different from the traditional investment projects, enterprises can not only estimate the direct economic benefits, but also estimate the indirect social and environmental benefits by studying the evaluation of the cost and benefit of the projects. Finally, the comprehensive benefit of the whole enterprise is evaluated to lay the foundation for the overall strategic development of the enterprise. The earthworm recycling project is a green ecological investment project based on the technology of earthworm biological recycling and the harmless treatment of solid organic waste. The project absorbs the local waste solid organic waste according to the local conditions, makes the waste become a treasure and saves the cost of treating the waste, and uses the low cost to obtain the financial benefit and the social benefit. Based on environmental protection, WX Company introduced the earthworm biological recycling project in 2013, aiming at expanding management projects, adjusting industrial structure and obtaining benefits. Since its implementation, the project has obtained better social and ecological benefits and economic benefits. Based on the theory of sustainable development and the theory of environmental economics, this paper evaluates the cost, economic benefit, social benefit and ecological benefit of the project in turn. The method of combining quantitative index with qualitative index, using chromatographic analysis method to evaluate the cost benefit index, adopting the economic net present value in the cost-benefit analysis method, and the investment recovery period, are adopted. The rate of return on investment (ROI) was used to evaluate the earthworm recycling project. Finally, it is concluded that this project is a comprehensive project which integrates the scientific research, production, sales and other aspects of the integrated management level, has practicability and reliability, and has great development potential.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F324;F302.6
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本文编号：2321923
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