基于层次分析法的MG集团环境绩效审计评价指标体系构建的研究

发布时间：2018-02-27 22:05

本文关键词： 环境绩效审计评价指标体系层次分析法可持续发展　出处：《安徽财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：生态兴则文明兴,生态衰则文明衰。地球作为人类赖以生存的家园,我们应责无旁贷地去保护并保持其生态环境始终处于良好的、可恢复的状态。但是,随着现代经济的高速发展,人们已经越来越容易忽视在追求经济发展的同时给自然环境所造成的不可逆的影响,肆无忌惮地开采矿产资源、毫无节制地浪费资源能源、盲目谋求眼前经济利益等短期行为会显得过于急功近利,而这种恶劣的影响也会不断积累直至给人类社会造成毁灭性的后果。环境绩效审计作为环境审计与绩效审计所交叉的一个新兴审计分支,对于识别企业在资源能源浪费、环境保护方面所存在的管理漏洞具有重要作用,有利于企业在一定程度上增强可持续发展能力。本文以规范研究法、层次分析法以及案例分析法作为主要研究方法。首先介绍了研究背景及研究意义,简要梳理总结了国内外研究现状;其次是对相关概念及理论基础做了详细论述;再次是对中外环境绩效审计的实施现状做出对比,分析差异产生的具体原因并阐述启示;其次是基于层次分析法选取适用于钢铁企业特别是本文所研究的案例对象MG集团的评价指标并确定各指标的权重,结合MG集团的具体环境绩效的相关指标对其环境绩效进行综合评价,在此基础上对分析结果进行整理和说明;最后得出本文的研究结论,提出改进建议并对未来的研究进行展望。通过以上研究,得出MG集团环境绩效的总体评价结果为“优秀A”等级,说明MG集团在环境保护、资源能源节约、绿色生产等方面所做的管理和监督工作是合理且有效的,MG集团的生产和发展方式符合“可持续发展”的宏观要求及目标,但是在一些较为细化的指标如发展潜力、节能绩效以及环境治理等指标方面的管理工作欠佳,需要进一步改善。MG集团应当注意环境管理机构设置情况,可以考虑分层级的结构设置结构和方式,同时严格管控资金活动以提高环保技术创新投入率等。本文有待改进之处包括以下三点:对于评价指标及权重的确定应当更加合理;逐步构建适用范围更广的环境绩效审计评价指标体系;加强环境会计和审计理论的研究。
[Abstract]:Ecological prosperity is civilization, ecological decline is civilization decline. The earth, as the home on which human beings live, it is incumbent upon us to protect and maintain its ecological environment in a good and recoverable state all the time. With the rapid development of modern economy, it is more and more easy to ignore the irreversible effects on the natural environment caused by the pursuit of economic development, and unscrupulously exploit mineral resources and waste resources and energy without restraint. Short-term behaviors such as blindly seeking immediate economic benefits will appear too eager for quick results and immediate benefits. As a new branch of environmental audit and performance audit, environmental performance audit can be used to identify the waste of resources and energy. The management loophole in environmental protection plays an important role in enhancing the sustainable development ability of enterprises to a certain extent. Analytic hierarchy process (AHP) and case analysis are the main research methods. Firstly, this paper introduces the research background and significance, summarizes the current research situation at home and abroad, and then discusses the related concepts and theoretical basis in detail. Thirdly, it compares the current situation of the implementation of environmental performance audit between China and foreign countries, analyzes the specific reasons of the difference and expounds the enlightenment. Secondly, based on Analytic hierarchy process (AHP), we select the evaluation index of MG Group, which is suitable for iron and steel enterprises, especially the case studied in this paper, and determine the weight of each index. Combined with the specific environmental performance indicators of MG Group to conduct a comprehensive evaluation of its environmental performance, on the basis of the analysis of the results are collated and explained; finally, the conclusion of this paper, Through the above research, the overall evaluation result of MG Group's environmental performance is "excellent A" grade, which shows that MG Group is in environmental protection, resource and energy conservation. The management and supervision of green production and other aspects is reasonable and effective. The production and development mode of MG Group conforms to the macro requirements and objectives of "sustainable development", but in some more detailed indicators such as development potential, Poor management of indicators such as energy efficiency performance and environmental governance needs to be further improved. The .MG group should pay attention to the setting of environmental management institutions, and may consider the hierarchical structure and manner of setting up, At the same time, strictly control the fund activities to improve the investment rate of environmental protection technology innovation. This paper needs to improve the following three points: to determine the evaluation index and weight should be more reasonable; Gradually build a more extensive environmental performance audit evaluation index system and strengthen the research of environmental accounting and audit theory.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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