A煤电企业环境绩效评价体系优化

发布时间：2018-03-03 17:10

本文选题：环境绩效评价　切入点：模糊综合评价　出处：《西安石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：党的十八大以来,生态文明建设列入了中国特色社会主义五位一体总体布局,“生态环境质量总体改善”成为十三五经济社会发展主要目标任务之一,保护良好的生态环境,做强发展的生态“长板”,正在不断成为提高区域发展核心竞争力与整体实力的重要举措。新修订的《中华人民共和国环境保护法》于2015年1月1日起已经实施,以此来完善生态保护红线等环境保护基本制度,真正通过法律的手段督促企业的污染防治工作。只有加大对环境违法行为的惩罚力度,才能有效的防止和减少环境事故的发生。A煤电企业作为环境污染大户,必须要在生产经营过程中加大环境管理力度,承担起保护环境的社会责任。环境绩效评价属于环境管理工作的重要内容之一,也是企业积极履行社会责任的一种表现。研究A煤电企业环境绩效评价不仅可以帮助企业强化内部环境管理,发现潜在的环境风险,提高环境绩效,而且可以帮助利益相关者了解企业环境治理状况,做出合理的投资决策。因此,要建立完善的环境绩效评价体系,评价企业环境管理行为,促进企业进行绿色生产,以谋求长久稳定的发展。基于以上情况,本文对A煤电企业环境绩效评价体系进行研究。首先,本文在对国内外环境绩效评价相关研究进行分析评述和总结的基础上,阐述了环境绩效评价的相关理论、和评价方法等;其次,分析A煤电企业现有环境绩效评价体系的现状,找出存在问题及成因;然后是本文的主体部分,即在前文的基础上,依照相关理论基础和国内外现有的法律法规,在环境管理会计体系下引入平衡计分卡进行环境绩效评价指标的选取,运用模糊综合评价法和层次分析法相结合的方法,构建A煤电企业的环境绩效评价体系,利用企业2013年—2015年的数据进行实证分析;最后,结合A企业环境绩效评价体系现状和最终的评价结果,从企业内部治理和外部推进两方面提出合理的对策和建议以加强A煤电企业内部环境管理,提高环境绩效水平。本文的研究成果主要体现在:一是以A煤电企业为研究对象,将平衡计分卡纳入到企业环境绩效评价体系的应用模型;二是针对A煤电企业环境绩效评价方面存在的问题,设计出了一套多层次多目标的评价指标体系,对环境绩效评价指标体系和评价方法进行了初步应用研究;三是通过分析A煤电企业的环境绩效评价结果,提出了针对性的意见和建议。
[Abstract]:The party's eighteen years, the construction of ecological civilization in the socialist China five in one overall layout, the overall ecological environment quality improvement "in 13th Five-Year to become the main objectives and tasks of economic and social development, protect the good ecological environment, ecological" strong development of long board "are constantly becoming an important measure to improve the core competitiveness and overall strength of regional development the People's Republic of China environmental protection law >. < revised on January 1, 2015 has been implemented, in order to improve the ecological protection of the red line, the basic system of environmental protection, pollution prevention and control work by means of real law. Only to urge enterprises to increase penalties for environmental violations, in order to effectively prevent and reduce environmental accidents of coal.A as a large enterprise of environmental pollution, we must intensify environmental management in the production process, undertake The social responsibility to protect the environment. One of the important contents of environmental performance evaluation belongs to the environmental management work, which is a manifestation of enterprises to actively fulfill their social responsibilities. The study of A coal enterprise environmental performance evaluation can not only help enterprises to strengthen internal management environment, find the potential environmental risks, improve environmental performance, but also can help stakeholders understand the business environment governance, to make rational investment decisions. Therefore, we should establish and improve the evaluation system of environmental performance evaluation, environmental management behavior of enterprises, promote the enterprise green production, in order to seek a long-term stable development. Based on the above situation, this paper focuses on the research of the performance evaluation system of A coal enterprise environment. Firstly, based on the domestic and international environmental performance evaluation of related studies were reviewed and summarized on the basis of the analysis, elaborated the theory of environmental performance evaluation, and evaluation methods ; secondly, analyzing the current status of environmental performance evaluation system of A coal enterprise, find out the existing problems and the causes; then is the main part of this paper, which is on the basis of the above, in accordance with relevant laws and regulations and the existing theoretical basis, from the introduction of the Balanced Scorecard for environmental performance evaluation index system of environmental management accounting in the using the method of analysis, fuzzy comprehensive evaluation method and AHP method combined with the construction of A coal enterprise environmental performance evaluation system, the enterprise in 2013 2015 data for empirical analysis; finally, combining with the present situation of the performance evaluation system of enterprise A environment and the final evaluation results from the internal governance and external two aspects to promote the reasonable countermeasures and suggestions are put forward in order to strengthen the internal environmental management of A coal enterprises, improve the level of environmental performance. The research results of this paper are mainly embodied in: one is the A of coal enterprises. The research objects, the balanced scorecard will be incorporated into the application of the performance evaluation model of enterprise environment; two is for the performance evaluation of A coal enterprises environmental problems, designed a multi objective evaluation index system of environmental performance evaluation system and evaluation method of application is three; through the analysis of environmental performance evaluation results of A of coal enterprises, and puts forward opinions and suggestions.

【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F426.21;F406.7

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