本文選題：化工行業(yè)　切入點：綠色績效　出處：《武漢理工大學(xué)》2013年碩士論文

【摘要】：從二十世紀(jì)八十年代以來,我國化工行業(yè)得到了迅猛發(fā)展并取得了輝煌的成就,而今已經(jīng)成為我國經(jīng)濟發(fā)展的重要支柱之一�？闪钊藫�(dān)憂的是,當(dāng)前我國化工行業(yè)呈現(xiàn)出“三廢”排放量大,能源利用率低,環(huán)境污染嚴(yán)重等嚴(yán)峻的發(fā)展現(xiàn)狀。雖然從2006年以來,我國出臺了一系列關(guān)于節(jié)能減排和安全生產(chǎn)方面的法律法規(guī),在節(jié)約能源、減少污染排放方面獲得了令人矚目的效果,化工行業(yè)也在這方面有所改進(jìn),可環(huán)境、能源和安全生產(chǎn)問題依然是化工企業(yè)所必須要面對的三大問題。其重視程度不僅體現(xiàn)在事前的嚴(yán)密規(guī)劃與事中的嚴(yán)格監(jiān)督,還體現(xiàn)在事后對企業(yè)績效客觀、全面的評價,這意味著在績效評價時除了要關(guān)注企業(yè)的財務(wù)表現(xiàn),還要考慮在能耗降低、污染減少、安全生產(chǎn)等方面的成效。而現(xiàn)在盛行的企業(yè)績效評價體系已經(jīng)完全不能滿足我國化工行業(yè)績效評價的現(xiàn)實需求,該企業(yè)績效評價體系重經(jīng)濟績效,輕環(huán)境績效、社會績效,這樣只會導(dǎo)致企業(yè)管理者一味追求企業(yè)內(nèi)部經(jīng)濟效益的最大化,而不注重環(huán)境效益和社會效益的提高。所以,在深入研究我國化工行業(yè)績效評價現(xiàn)狀的基礎(chǔ)上,構(gòu)建適合化工行業(yè)發(fā)展現(xiàn)狀和生產(chǎn)經(jīng)營特點的績效評價體系,對引導(dǎo)化工行業(yè)減少環(huán)境污染,保護生態(tài)環(huán)境,實現(xiàn)經(jīng)濟社會健康、持續(xù)發(fā)展,具有重要意義。 本文采用規(guī)范研究與實證研究相結(jié)合的方法對化工行業(yè)綠色績效評價進(jìn)行了研究。從企業(yè)績效評價的相關(guān)概念及理論基礎(chǔ)入手,在深入分析化工行業(yè)的特征及其績效評價的現(xiàn)狀的基礎(chǔ)商,針對其績效評價的不足,結(jié)合化工行業(yè)生產(chǎn)經(jīng)營特點構(gòu)建了一套綜合考慮化工行業(yè)的經(jīng)濟效益與環(huán)境效益的綠色績效評價體系,并運用DEA法對2012年我國19家化工市公司進(jìn)行了綠色績效評價,通過松弛變量的分析找到了可以進(jìn)行改進(jìn)的方向,最后得出以下結(jié)論：第一,我國化工行業(yè)綠色績效水平不高,行業(yè)內(nèi)綠色績效水平差異較大。第二,化工行業(yè)內(nèi)存在著純技術(shù)效率與規(guī)模效率同時無效的企業(yè)。第三,化工行業(yè)仍存在盲目擴大生產(chǎn)的現(xiàn)象。 本文的創(chuàng)新點：第一,歸納總結(jié)了綠色績效的內(nèi)涵,提出了綠色績效主要包括經(jīng)濟效益和環(huán)境效益,綠色績效評價就是把環(huán)境因素納入到績效評價體系中,綜合評價企業(yè)的經(jīng)濟效益和環(huán)境效益。第二,從投入和產(chǎn)出角度,建立了化工行業(yè)綠色績效評價指標(biāo)體系,并結(jié)合DEA法來評價化工行業(yè)的綠色績效。
[Abstract]:Since the 1980s, China's chemical industry has developed rapidly and made brilliant achievements. Now it has become one of the important pillars of China's economic development. At present, the chemical industry of our country presents a severe development situation of "three wastes" emissions, low energy utilization rate, serious environmental pollution and so on. Although since 2006, China has issued a series of laws and regulations on energy saving and emission reduction and production safety. In saving energy, reducing pollution emissions has achieved remarkable results, the chemical industry has also improved in this respect, but the environment, Energy and production safety are still three major problems that chemical enterprises must face. The degree of attention is not only reflected in strict planning and strict supervision, but also in the objective and comprehensive evaluation of enterprise performance after the event. This means that when evaluating performance, in addition to paying attention to the financial performance of the enterprise, it is also necessary to consider reducing energy consumption and pollution. However, the prevailing enterprise performance evaluation system can no longer meet the actual needs of China's chemical industry performance evaluation. The enterprise performance evaluation system emphasizes economic performance, not environmental performance, social performance, and so on. This will only lead the managers of enterprises to blindly pursue the maximization of the internal economic benefits of enterprises, but not to the improvement of environmental and social benefits. Therefore, on the basis of in-depth study of the current situation of performance evaluation of chemical industry in China, It is of great significance to construct a performance evaluation system suitable for the development of chemical industry and the characteristics of production and management. It is of great significance to guide the chemical industry to reduce environmental pollution, protect the ecological environment, achieve healthy economic and social development and sustainable development. In this paper, the green performance evaluation of chemical industry is studied by combining normative research with empirical research. In the deep analysis of the characteristics of the chemical industry and the current situation of performance evaluation of the quotient, in view of its performance evaluation of the shortcomings, Based on the characteristics of chemical industry production and management, a green performance evaluation system considering the economic and environmental benefits of chemical industry is established, and the green performance evaluation of 19 chemical companies in China in 2012 is carried out by using DEA method. Through the analysis of relaxation variables, we find the direction of improvement, and finally draw the following conclusions: first, the green performance level of chemical industry in China is not high, the difference of green performance level in industry is great. Second, In the chemical industry, there are enterprises with both technical efficiency and scale efficiency that are not effective at the same time. Thirdly, the chemical industry still has the phenomenon of blindly expanding production. The innovations of this paper are as follows: first, the connotation of green performance is summarized, and the green performance includes economic and environmental benefits. Green performance evaluation is to incorporate environmental factors into the performance evaluation system. Secondly, the green performance evaluation index system of chemical industry is established from the point of view of input and output, and the green performance of chemical industry is evaluated by DEA method.
【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F424.1;F426.722

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