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我国上市造纸企业环境效率影响因素实证研究

发布时间:2018-10-23 15:34
【摘要】:造纸产业是一个与国民经济、社会发展关系密切的重要的基础原材料产业。纸及纸板的消费水平是衡量一个国家现代化水平和文明程度的重要标志之一。我国的造纸行业在迅速发展的同时也带来了严重的环境污染问题,造纸企业的污染问题在全世界范围内一直是环境保护的热点。造纸上市企业是公众企业,基于环境税赋增加的收益风险和社会公益责任的诚信危机,研究造纸上市企业的环境效率及其影响因素,不仅是造纸上市企业履行社会义务和制定公司治理规则制定的重要依据,也是政府制定产业政策权衡经济发展与环境影响的重要依据。本文选择的造纸企业环境效率研究课题,是基于产业发展对环境影响的一个综合测量。试图通过建立造纸产业的环境效率评价体系,研究影响造纸产业环境效率的要素,定量地进行环境效率评价。本文的造纸企业环境效率评价体系,分为环境效率评价模块和影响因素分析模块,并通过对20家上市造纸企业的实证分析验证了环境效率评价体系的适用性。模型运行结果表明,造纸企业的经济规模、技术成熟程度、与环境效率呈正相关关系,生产不同种类的纸产品将显著影响环境效率得分。本文研究的宗旨,是用数据来说理,以促进造纸企业实现资源、能源的高效利用,以及对生态环境破坏的最小化。揭示造纸企业之间的环境绩效的差别,是为了促进“绿色制造”清洁生产的日益普及。本文主要采用定性与定量相结合、理论与实际相结合的方法。在第一章节绪论部分主要阐述研究背景、研究意义、国内外研究综述、研究思路、技术路线和创新点;在第二章节我国造纸行业环境问题分析部分主要介绍我国造纸业的日益严重的环境问题;在第三章节造纸企业环境效率评价模型部分介绍经典DEA模型以及本文所选用模型在环境效率评级方面的应用的优越性,以及针对于造纸行业的指标设计问题和非期望产出问题的处理方法;在第四章节实证分析-对20家上市造纸企业环境效率评价部分以ISBM-DEA模型为基础建立环境效率优化模型并通过Tobit回归分析模型分析因素的影响;在第五章分析影响造纸企业环境效率的因素和建议部分结合实证分析结果对造纸企业在规模经济指标和技术成熟度指标和产品分类指标进行分析并提出建议。
[Abstract]:Paper industry is an important basic raw material industry which is closely related to national economy and social development. The consumption level of paper and board is one of the important symbols to measure the level of modernization and civilization of a country. The rapid development of papermaking industry in China has brought serious environmental pollution at the same time. The pollution problem of papermaking enterprises has been a hot spot of environmental protection all over the world. Paper making listed enterprise is a public enterprise. Based on the credit crisis of environmental tax revenue risk and social public welfare responsibility, the paper studies the environmental efficiency and its influencing factors of paper making listed enterprises. It is not only an important basis for enterprises to fulfill their social obligations and formulate corporate governance rules, but also an important basis for the government to formulate industrial policies to balance economic development and environmental impact. The environmental efficiency research topic selected in this paper is based on a comprehensive measurement of the impact of industrial development on the environment. Through establishing the environmental efficiency evaluation system of papermaking industry, this paper studies the factors that affect the environmental efficiency of papermaking industry, and quantitatively evaluates the environmental efficiency. The environmental efficiency evaluation system in this paper is divided into environmental efficiency evaluation module and impact factor analysis module, and the applicability of the environmental efficiency evaluation system is verified by empirical analysis of 20 listed paper enterprises. The results show that the economic scale, technological maturity and environmental efficiency of papermaking enterprises are positively correlated, and the production of different kinds of paper products will significantly affect the score of environmental efficiency. The purpose of this paper is to use data to reason, to promote the efficient use of resources and energy, and to minimize the damage to the ecological environment. The purpose of revealing the difference of environmental performance among papermaking enterprises is to promote the popularization of "green manufacturing" cleaner production. This paper mainly adopts the combination of qualitative and quantitative, theoretical and practical methods. In the first chapter of the introduction part mainly describes the research background, research significance, domestic and foreign research review, research ideas, technical routes and innovative points; In the second chapter, the paper industry environmental problem analysis part mainly introduces the increasingly serious environmental problems of China's paper industry; In the third chapter, the paper introduces the classical DEA model and the advantages of the model used in environmental efficiency rating. And how to deal with the problem of index design and non-expected output in paper industry; In the fourth chapter, empirical analysis-the environmental efficiency of 20 listed paper enterprises based on the ISBM-DEA model to establish environmental efficiency optimization model and through Tobit regression analysis model to analyze the impact of factors; In the fifth chapter, the author analyzes the factors and suggestions that affect the environmental efficiency of papermaking enterprises. Combined with the results of empirical analysis, the paper analyzes the index of scale economy, technical maturity index and product classification index, and puts forward some suggestions.
【学位授予单位】:南京林业大学
【学位级别】:硕士
【学位授予年份】:2015
【分类号】:F426.83

【参考文献】

相关期刊论文 前4条

1 卞亦文;;基于DEA的多部门结构的决策单元的环境效率评价[J];系统工程;2007年09期

2 宋马林;王舒鸿;刘庆龄;吴杰;;一种改进的环境效率评价ISBM-DEA模型及其算例[J];系统工程;2010年10期

3 傅毓维;尹航;杨贵彬;;基于混合DEA模型的医药行业上市公司经营效率相对有效性评价[J];中国管理科学;2006年05期

4 詹怀宇;;我国造纸用非木材纤维和废纸原料供应与利用[J];中国造纸;2010年08期



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