本文選題：環(huán)境資產(chǎn)　切入點：動因研究　出處：《北方工業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國工業(yè)化進(jìn)程的加快,工業(yè)污染不斷加劇,治理工業(yè)污染的關(guān)鍵是推動清潔產(chǎn)生,這就需要工業(yè)企業(yè)加大環(huán)境資產(chǎn)的投入,提高環(huán)境資產(chǎn)在治理污染中的效率和效果。工業(yè)企業(yè)環(huán)境資產(chǎn)主要包括治理工業(yè)"三廢"的環(huán)保設(shè)備和技術(shù)、建設(shè)項目"三同時"的環(huán)保設(shè)施等,由于這些環(huán)保設(shè)備和技術(shù)的購置成本和運營成本較高,而且享受的政府補(bǔ)貼較少,導(dǎo)致了目前工業(yè)企業(yè)環(huán)境資產(chǎn)存在許多問題,包括投資規(guī)模相對小、結(jié)構(gòu)不合理、利用效率低等。要改善目前的現(xiàn)狀,必須要找到影響工業(yè)企環(huán)境資產(chǎn)形成的動因,從而采取針對性的措施,加強(qiáng)工業(yè)企業(yè)環(huán)境資產(chǎn)的管理,更好的約束工業(yè)企業(yè)的污染行為,改善環(huán)境狀況。電解鋁的生產(chǎn)具有高耗能、高污染的特點,是工業(yè)污染大戶,電解鋁在生產(chǎn)中會產(chǎn)生大量的污染物,主要包括工藝廢氣、浮渣(鋁灰)、殘陽極等污染物。防治電解鋁企業(yè)污染物的環(huán)境資產(chǎn)主要有煙氣凈化裝置、袋式除塵器等有形資產(chǎn)和氧化鋁干法凈化回收技術(shù)、鋁電解槽陰極阻流技術(shù)等無形資產(chǎn),這些環(huán)境資產(chǎn)涵蓋了防治廢水、廢氣、固體廢棄物等范圍,并且這些環(huán)境資產(chǎn)的數(shù)據(jù)容易獲取,因此,本文將基于電解鋁行業(yè)的生產(chǎn),對工業(yè)企業(yè)環(huán)境資產(chǎn)形成的動因進(jìn)行研究,提出了促進(jìn)電解鋁企業(yè)環(huán)境資產(chǎn)形成的4個動因假設(shè),包括政府加強(qiáng)監(jiān)管、市場體系的完善、社會監(jiān)督機(jī)制的完善、企業(yè)環(huán)保投資動力強(qiáng)對環(huán)境資產(chǎn)形成的影響;在研究假設(shè)的基礎(chǔ)上,建立動因分析模型,選取64家電解鋁企業(yè)作為樣本來源,對相關(guān)的人員進(jìn)行問卷的調(diào)查,運用SPSS23軟件進(jìn)行數(shù)據(jù)分析,檢驗數(shù)據(jù)的可靠性,運用AMOS23軟件進(jìn)行模型檢驗,通過分析得出,政府加強(qiáng)監(jiān)管、社會監(jiān)督機(jī)制完善、企業(yè)環(huán)保投資動力強(qiáng)有利于電解鋁企業(yè)環(huán)境資產(chǎn)的形成;市場體系的完善對電解鋁企業(yè)環(huán)境資產(chǎn)的形成促進(jìn)作用不明顯。因此,提高工業(yè)污染的治理水平,促進(jìn)工業(yè)企業(yè)環(huán)境資產(chǎn)的形成,需要從政府、社會和企業(yè)自身的角度出發(fā),采取應(yīng)的措施,推動工業(yè)企業(yè)環(huán)境資產(chǎn)的形成,完善工業(yè)企業(yè)環(huán)境資產(chǎn)的管理。
[Abstract]:With the acceleration of industrialization in our country, industrial pollution is becoming more and more serious. The key to control industrial pollution is to promote clean production, which requires industrial enterprises to increase investment in environmental assets. Improving the efficiency and effectiveness of environmental assets in pollution control. The environmental assets of industrial enterprises mainly include the environmental protection equipment and technology for the treatment of industrial "three wastes", the construction of "three simultaneous" environmental protection facilities, etc. Due to the high acquisition cost and operating cost of these environmental protection equipment and technologies, and the low government subsidies, there are many problems in the environmental assets of industrial enterprises at present, including the relatively small scale of investment and unreasonable structure. In order to improve the present situation, we must find out the reasons that affect the formation of industrial enterprises' environmental assets, and then take targeted measures to strengthen the management of industrial enterprises' environmental assets, and better restrain the pollution behavior of industrial enterprises. The production of electrolytic aluminum has the characteristics of high energy consumption and high pollution, and it is a major polluter in industry. The electrolytic aluminum will produce a large amount of pollutants in the production, including the waste gas of the process. The environmental assets for the prevention and treatment of pollutants in electrolytic aluminum enterprises mainly include flue gas purification equipment, bag dust catcher and other tangible assets, and alumina dry purification and recovery technology. Intangibles such as cathodic current blocking technology for aluminum reduction cells, which cover the range of waste water, waste gas, solid waste, and so on, and the data of these environmental assets are easily available, so this paper will be based on the production of electrolytic aluminum industry. In this paper, the causes of formation of environmental assets in industrial enterprises are studied, and four motivational hypotheses are put forward to promote the formation of environmental assets in aluminum electrolysis enterprises, including the strengthening of government supervision, the perfection of market system, the perfection of social supervision mechanism. On the basis of the research hypothesis, the motivation analysis model is established, 64 electrolytic aluminum enterprises are selected as the sample source, and the relevant personnel are investigated by questionnaire. The SPSS23 software is used to analyze the data, the reliability of the data is tested, and the AMOS23 software is used to test the model. Through the analysis, it is concluded that the government strengthens the supervision and the social supervision mechanism is perfect. The strong motive force of environmental protection investment in enterprises is conducive to the formation of environmental assets of aluminum electrolysis enterprises, and the improvement of market system is not obvious in promoting the formation of environmental assets of electrolytic aluminum enterprises. To promote the formation of environmental assets in industrial enterprises, it is necessary to take appropriate measures from the angle of government, society and enterprises to promote the formation of environmental assets of industrial enterprises and to perfect the management of environmental assets of industrial enterprises.
【學(xué)位授予單位】：北方工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F425

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