油田企业环境成本效能分析模型构建及应用研究

发布时间：2018-05-21 07:21

本文选题：油田企业 + 环境成本　；参考：《中国石油大学(华东)》2015年硕士论文

【摘要】：随着可持续发展思想的深入和科学发展观的实施,建设生态文明,基本形成资源节约和保护生态环境的经济增长方式,是国家对企业未来发展提出的基本方向。随着市场经济的高速发展,企业在追求高增长的同时造成了对环境的破坏,环境问题不仅对整个社会造成恶劣影响,也直接威胁着企业的可持续发展。作为掌握国家经济命脉的油田企业,担负着经济、环保和社会的三重责任,环境因素已经成为影响油田企业战略和经营活动的重要因素,并使油田企业管理方式发生重大转变。油田企业实施环境管理会计,合理分析环境成本投入状况,评价环境成本效能,有利于有效控制和管理环境成本,促使油田企业积极承担社会责任,降低环境负荷,实现科学健康发展。本文以油田企业为研究对象,采用文献研究、规范研究和现场调研等多种研究方法,开展油田企业环境成本效能分析模型的构建及应用研究,反映油田企业环境成本效能水平,为油田企业环境成本相关的经营管理决策的制定提供有效支持。本文首先论述了环境成本以及环境成本效能相关的概念和理论基础,并从中得到对本文研究的启示和借鉴意义。其次,对油田企业环境成本的内涵和构成进行了界定,油田企业环境成本主要由环境预防和保护成本、环境恢复与治理成本、环境补偿成本和社会关联成本组成。在实地调研的基础上,分析了油田企业环境成本管理的现行做法及其存在的问题,并进一步论述了开展油田企业环境成本效能分析研究的必要性。再次,立足我国油田企业生产经营实际,提出了油田企业环境成本效能分析模型构建的目标、原则和内容框架,在对油田企业生产经营过程中发生的环境成本做出准确全面分析的基础上,设计了油田企业环境成本效能分析评价指标体系。采用层次分析法对指标体系赋权重,在此基础上采用模糊综合评价法构建油田企业环境成本效能分析评价模型。最后,选取我国东部某油田企业为例,对本文所构建的环境成本效能分析评价模型进行了应用分析,结果表明,该模型能客观反映油田企业环境成本效能水平。最后提出了与该模型相应的配套保障措施。
[Abstract]:With the deepening of the sustainable development thought and the implementation of the scientific development view, the construction of ecological civilization and the formation of the economic growth mode of saving resources and protecting the ecological environment are the basic directions put forward by the state for the future development of enterprises. With the rapid development of market economy, enterprises are pursuing high growth while causing damage to the environment. Environmental problems not only have a bad impact on the whole society, but also directly threaten the sustainable development of enterprises. As the oil field enterprises which master the lifeline of national economy, they shoulder the triple responsibility of economy, environmental protection and society. The environmental factor has become an important factor that affects the strategy and management activities of oil field enterprises, and makes the management mode of oil field enterprises change greatly. The implementation of environmental management accounting in oil field enterprises, reasonable analysis of environmental cost input and evaluation of environmental cost effectiveness are conducive to effective control and management of environmental costs, and prompt oil field enterprises to take active social responsibility and reduce environmental load. To realize the healthy development of science. This paper takes oil field enterprises as the research object, adopts many kinds of research methods, such as literature research, normative research and field investigation and so on, carries out the construction and application research of environmental cost effectiveness analysis model of oil field enterprises, and reflects the level of environmental cost effectiveness of oil field enterprises. To provide effective support for the making of management decisions related to environmental costs in oil field enterprises. This paper first discusses the concept and theoretical basis of environmental cost and environmental cost effectiveness, and obtains the enlightenment and reference significance for the study of this paper. Secondly, the connotation and composition of environmental cost of oil field enterprises are defined. The environmental cost of oil field enterprises is mainly composed of environmental prevention and protection cost, environmental recovery and management cost, environmental compensation cost and social related cost. On the basis of field investigation, this paper analyzes the current practice and existing problems of environmental cost management in oil field enterprises, and further discusses the necessity of carrying out environmental cost effectiveness analysis in oil field enterprises. Thirdly, based on the production and management practice of oil field enterprises in China, the paper puts forward the objectives, principles and content framework of environmental cost effectiveness analysis model for oil field enterprises. Based on the accurate and comprehensive analysis of the environmental cost in the production and management process of oil field enterprises, the evaluation index system of environmental cost effectiveness analysis for oil field enterprises is designed. The index system is weighted by analytic hierarchy process (AHP), and the fuzzy comprehensive evaluation method is adopted to construct the evaluation model of environmental cost effectiveness of oil field enterprises. Finally, an example of an oil field enterprise in the east of China is given to analyze the environmental cost effectiveness analysis and evaluation model constructed in this paper. The results show that the model can objectively reflect the level of environmental cost effectiveness of oil field enterprises. Finally, the corresponding supporting measures are put forward.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.22

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