企业环境绩效评价指标体系研究.docx
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1、密级 : 分类号 : 硕 士 研 究 生 学 位 论 文 企业环境绩效评价指标体系研究 专 业 : 会 计 学 研究方向:财务管理 研究生 : 苏 晓民 指导教师:程德兴教授 I 论文起止日期: 2012年 4月至 2013年 4月 I 分类号: 密级 : 硕 士 研 究 生 学 位 论 文 企业环境绩效评价指标体系研究 专 业:会计学 研究方向:财务管理 研究 生: 苏 晓民 指导教师:程德兴教授 论文起止日期: 2012年 4月至 2013年 4月 Research on the Environmental Performance Evaluation System of Corporat
2、e Major: Accounting Direction of Study: Finance Management Graduate Student: Su Xiaomin Supervisor:Prof. Cheng Dexing School of Management Yangtze University April,2012 to April,2013 摘要 随着经济社会的发展,人与自然的和谐,社会资源的可持续利用成为各国关 注的焦点,也影响着世界各国经济的发展。近年来,企业污染严重、自然资源日 益枯竭,直接威胁着人类生存的生态环境 。因此,加强环境保护,维护生态平衡, 实现人类社会
3、的可持续发展已成为国际社会的共识。 近年来,环境问题日益突出,已经成为政府和社会各界关注的重要问题之一。 人们在社会生产活动的实践过程中逐渐意识到,环境污染、资源枯竭主要是由企 业的生产经营活动引起的,因此企业特别是重污染企业,为了人类社会的可持续 发展,理应承担治理污染和保护环境的社会责任。解决环境问题不仅需要健全环 境法律法规、解决环保技术问题,更需要加强管理。而加强环境管理必须采取有 效措施促进企业的积极参与,才能从源头上解决问题。 许多发达国家的企业 已经逐渐认识到环境保护对企业自身及其全社会的久 远发展的重要性,将环境绩效评价作为环境管理的重要手段之一。在激烈的市场 竞争中,企业必须
4、将环境因素纳入其战略管理和经营决策中,才能实现企业的可 持续发展。国外相关组织和学者已经幵始对此的研究,也有一定的成果。但是到 目前为止,国际上还没有制定一套通用的环境绩效评价指标体系。为此,国际会 计与报告标准政府间专家工作组正致力于通用的环境绩效评价指标体系的研究, 以提高环境绩效信息的可比性。我国环境会计起步较晚,从现有研究来看,相关 部门制定的企业环境绩效评价指标缺 乏对企业环境绩效评价指标的系统设计,企 业为环境保护而做出的努力和贡献无法充分地体现出来,在一定程度上影响了企 业自觉参与环境管理的积极性。因此建立一套行业通用的企业环境绩效评价指标 体系至关重要。 本文在阐述企业环境绩效
5、评价的理论基础的几种具有代表性的观点的基础 上,提出企业环境绩效评价的理论基础应该是 “ 基于可持续发展战略下的受托环 保责任的考虑 ” ,并在分析了我国企业环境绩效评价指标存在的问题之后,构建 了一套适合我国企业的环境绩效评价指标体系,并以宝钢集团为例,详细说明了 构建的评价指标体系的具体应用。 全文共分为六个部分: 第一部分是绪论。主要介绍研究背景及意义、文献综述、研究内容及方法等 内容。其中,文献综述是从国内外机构和学者关于环境绩效与企业经营绩效的关 系和企业环境绩效评价指标这两个方面来阐述。各国机构和学者以自身的实际情 况出发,提出了一系列的评价指标。比较具有代表性的有 IS01403
6、1设立的环境 绩效指标库、世界可持续发展企业委员会提出的生态效益指标以及全球报告倡议 组织制定的核心指标和附加指标。这些指标各有侧重点,反映的环境绩效信息不 具有可比性。 第二部分是企业环境绩效评价的基本理论。首先在比较分析学术界中的几种 I 典型观点之后,提出企业环境绩效评价的理论基础应该是 “ 基于可持续发展战略 下的受托环保责任的考虑 ” ,然后介绍企业环境绩效、环境绩效评价及环境绩效 评价指标的含义以及企业环境绩效评价的内容和程序等相关概念,对企业环境绩 效评价有一个整体的认识。 第三部分是分析企业环境绩效评价指标存在的问题及其原因。在分析我国企 业环境绩效评价指标存在的问题之后,认为
7、主要是因为企业在对待环境问题上缺 乏可持续发展的战略思想、缺乏成本效益意识、没有统一的技术导则及缺乏专业 的评估人才等。 第四部分是企业环境绩效评价指标体系的构建。该部分从构建评价指标体系 的原则和依据入手,提出应结合我国企业的实际情况,借鉴可以借鉴的思路、内 容、指标等,从财务维度、内部环境管理维度、生命周期维度、利益相关者维度 以及发展潜力维度来设计企业环境绩效评价指标体系,以实现企业的环境管理目 标。 第五部分是企业环境绩效评价指标体系的案例应用。以宝钢集团为例,根据 第四部分的设计思路,运用模糊综合评价方法建立评价模型,详细说明了本 文提 出的评价指标体系的可行性及模糊综合评价模型的使
8、用方法。 第六部分是结束语。主要是指出由于笔者的知识及能力有限,导致本文也存 些缺陷和不足。 关键词:企业环境绩效,评价指标体系,模糊综合评价法HI Abstract Along with the development of economy and society, the harmony of man and nature, the sustainable use of social resources, people focus the attention of various countries, it also influence the development of the wor
9、ld economy. In recent years, the serious pollution of industrial enterprises, the exhausting of natural resource day by day, directly threat the human survival environment. Therefore, strengthening environmental protection, maintaining ecological balance, and realizing the sustainable development of
10、 the human society have become the international social consensus. In recent years, environmental issues presents increasingly and outstandingly, having already become one of the important problems that government and social pubic pay attention to. People gradually realized that the exhausting resou
11、rce, the environment pollution mainly caused by activities of production and business operation in the enterprise, so enterprises, especially heavily polluting enterprises, should bear the social responsibility to control pollution and protect the environment in order to the sustainable development
12、of human society. Resolving an environmental problem requires not only a sound of environmental laws and regulations, resolving the problem of environmental protection technique, but also the need to strengthen management which must take effective measures to promote the active participation of ente
13、rprise in order to solve the problem from the source. Enterprises have already come to realize that environmental protecting is important for its long development of the society and themselves and the evaluation of environmental performance has become one of the important means for environmental man
14、agement in many developed countries. In the fierce market competition, enterprise who wants to achieve its goal of sustainable development, must integrate environmental considerations into its strategic management and operational decision-making. Foreign organizations and scholars have begun to this
15、 research, and they come to some results. But there has not a set of general environmental performance index system so far. Therefore, the international accounting and reporting standard government experts are busying in research on general environmental performance index, in order to improve the co
16、mparability of the environmental performance information. The research of environmental accounting in our country is late, but seeing from the existing research, the environmental performance index that be draw up by the relevant departments lacks systematic design, so that business enterprises effH
17、I ort and contribution cant adequ ately appear, and that also influences the IV enterprises aware of participating in environment management. Therefore the establishment of a set of common environmental performance evaluation index system is essential. On the basic of elaborating several representat
18、ive views about the theoretical basis of environmental performance evaluation, the author put forward that the theoretical basis of environmental performance evaluation should be considerations of the fiduciary environmental responsibility which based on sustainable development strategy55, and build
19、 a set of environmental performance evaluation index system which is suitable for Chinas enterprises after analyzing the existing problems, and take Baosteel Group for example to have a detailed description of the specific application of the evaluation index system. The text is divided into six part
20、s: The first part is an introduction. It mainly introduces the background and significance, literature review, contents and methods. The literature review is illustrating these two aspects from the relationship between environmental and operational performance and evaluation index of corporate envir
21、onmental performance. National Institutions and scholars propose a series of evaluation index according to their actual situation. More representative indexes are the indications library of environmental performance that set up by ISO, eco-efficiency indicators set up by WBCSD and core and additiona
22、l indicators set up by GRI. These indicators reflecting the environmental performance of information are not comparable because of their own focuses. The second part is the basic theory of environmental performance evaluation. The author put forward that the theoretical basis of environmental perfor
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