本文關(guān)鍵詞：石油企業(yè)環(huán)境績(jī)效評(píng)價(jià)研究　出處：《哈爾濱商業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著社會(huì)經(jīng)濟(jì)的高速發(fā)展,人們物質(zhì)水平提高的同時(shí),也付出了慘痛的環(huán)境污染的代價(jià)。近年來(lái)生態(tài)失衡、環(huán)境污染等問(wèn)題已經(jīng)越來(lái)越凸顯。在當(dāng)代社會(huì)經(jīng)濟(jì)的發(fā)展過(guò)程中,石油企業(yè)扮演了非常重要的角色,創(chuàng)造了巨大的社會(huì)經(jīng)濟(jì)價(jià)值。但是同時(shí),石油企業(yè)也是造成污染環(huán)境的主要污染源頭。石油企業(yè)在承擔(dān)經(jīng)濟(jì)責(zé)任的同時(shí)還必須承擔(dān)一定的生態(tài)環(huán)境責(zé)任。因此為從源頭上解決環(huán)境污染問(wèn)題,在引入環(huán)境責(zé)任的同時(shí),必須采取積極的措施促進(jìn)石油企業(yè)改革,將環(huán)境績(jī)效工作作為考評(píng)內(nèi)容嚴(yán)格要求。同時(shí)環(huán)境績(jī)效是石油企業(yè)綜合實(shí)力的重要參考指數(shù),是企業(yè)可持續(xù)發(fā)展與核心競(jìng)爭(zhēng)力的基礎(chǔ),是企業(yè)履行社會(huì)責(zé)任的重要保證,而目前對(duì)石油企業(yè)環(huán)境績(jī)效的評(píng)價(jià),還停留在遵守政府層面的相關(guān)規(guī)定,缺少石油企業(yè)層面環(huán)境績(jī)效評(píng)價(jià)的內(nèi)容,在評(píng)價(jià)方法和指標(biāo)體系上還有待系統(tǒng)化。因此,針對(duì)石油企業(yè)建立一套行之有效的環(huán)境績(jī)效評(píng)價(jià)體系迫在眉睫。 針對(duì)以上問(wèn)題,論文重點(diǎn)對(duì)石油企業(yè)環(huán)境績(jī)效評(píng)價(jià)進(jìn)行研究,采用的主要方法為規(guī)范分析法和實(shí)證分析法。第一部分,在查閱了一定數(shù)量的國(guó)內(nèi)外文獻(xiàn)的基礎(chǔ)上,交代了本論文的研究背景、研究目的及意義;通過(guò)對(duì)相關(guān)的研究進(jìn)行歸納之后,提出了本論文的研究結(jié)構(gòu)框架；第二部分,是本文重要的理論支撐,在可持續(xù)發(fā)展理論、利益相關(guān)者理論、循環(huán)經(jīng)濟(jì)理論和受托責(zé)任理論的基礎(chǔ)上,闡述了環(huán)境績(jī)效相關(guān)概念和理論基礎(chǔ),為后續(xù)石油企業(yè)環(huán)境績(jī)效評(píng)價(jià)研究做鋪墊；第三部分,對(duì)石油企業(yè)環(huán)境考察、評(píng)估的績(jī)效考核機(jī)制進(jìn)行了全面的、深入的、具體的、多方位的分析和研究,為石油企業(yè)環(huán)境的內(nèi)外部影響因素進(jìn)行分析,對(duì)石油企業(yè)環(huán)境評(píng)價(jià)績(jī)效評(píng)價(jià)體系的建立提供支撐；第四部分,以社會(huì)責(zé)任為導(dǎo)向,采用平衡計(jì)分卡的考核評(píng)價(jià)機(jī)制,構(gòu)建了以石油企業(yè)內(nèi)部業(yè)務(wù)流程層面、石油企業(yè)客戶層面,石油企業(yè)財(cái)務(wù)審計(jì)層面和石油企業(yè)環(huán)境保護(hù)學(xué)習(xí)與成長(zhǎng)四個(gè)層面為核心的石油企業(yè)環(huán)境績(jī)效評(píng)價(jià)指標(biāo)體系；第五部分,基于AHP層次分析法,以中國(guó)海洋石油總公司作為典型案列,對(duì)其環(huán)境績(jī)效進(jìn)行評(píng)價(jià)與分析；第六部分,針對(duì)我國(guó)的石油企業(yè)現(xiàn)行的環(huán)境績(jī)效體制的不足之處進(jìn)行了相關(guān)的分析并提出了相應(yīng)的方案,希望能夠?yàn)槲覈?guó)的石油企業(yè)環(huán)境績(jī)效考核和石油企業(yè)環(huán)境績(jī)效評(píng)價(jià)機(jī)制的創(chuàng)新提出寶貴的意見。
[Abstract]:With the rapid development of social economy, people's material level at the same time, also paid a heavy cost of environmental pollution. In recent years, ecological imbalance, environmental pollution and other issues have become increasingly prominent. In the process of development of contemporary social economy, petroleum enterprises play a very important role, has created tremendous social and economic value but at the same time, the main pollution of petroleum enterprises is caused by environmental pollution source. Petroleum enterprises must also bear some responsibility in the ecological environment of the economic responsibility. At the same time so as to solve the problem of environmental pollution from the source, in the introduction of environmental responsibility at the same time, we must take positive measures to promote the reform of the oil companies, will work as the environmental performance the content of assessment strict requirements. At the same time, environmental performance is an important reference index of the comprehensive strength of the petroleum enterprise, sustainable development and the core competitiveness of the enterprise group The foundation, is an important guarantee for enterprises to fulfill their social responsibilities, and the petroleum enterprise environmental performance evaluation, but also to stay in compliance with the provisions of the government level, the lack of petroleum enterprise environmental performance level evaluation content, the evaluation method and index system needs to be systematic. Therefore, for the oil companies to establish a set of effective environment the performance evaluation system is imminent.
To solve the above problems, this thesis studies on the key evaluation of petroleum enterprise environmental performance, mainly using the method of normative analysis and empirical analysis. The first part, on the basis of a number of domestic and foreign literature, this paper introduces the research background, purpose and significance of the research; through after the relevant research summarized, put forward the research framework of this thesis; the second part is the important theoretical support, the sustainable development theory, stakeholder theory, based on the circular economy theory and accountability theory, elaborated the environmental performance related concepts and theoretical basis, pave the way for the subsequent oil enterprise environmental performance evaluation research; third study on oil companies, environmental assessment, performance appraisal mechanism to conduct a comprehensive, in-depth, detailed analysis and research, in many ways, for the petroleum enterprise environment Of internal and external factors analysis, the establishment of the evaluation of the performance evaluation system of petroleum enterprise environment to provide support; the fourth part, with the orientation of social responsibility, the evaluation mechanism of balance scorecard, to construct the internal business process perspective of petroleum enterprises, petroleum enterprise customer level, oil companies and oil companies, environmental financial audit level the protection of learning and growth in four aspects as the core of the petroleum enterprise environmental performance evaluation index system; the fifth part, AHP based on the analytic hierarchy process, the Chinese offshore oil company as a typical case, the evaluation and analysis of its environmental performance; the sixth part, aiming at the deficiencies of China's oil enterprises current environmental performance system the related analysis and put forward the corresponding solution to China's oil enterprise environmental performance evaluation and environmental performance evaluation of Petroleum Enterprises The innovation of the price mechanism puts forward valuable opinions.

【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：X82;F406.7;F426.22

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