【摘要】：生物技術(shù)產(chǎn)業(yè)作為我國的一個(gè)新興產(chǎn)業(yè)，目前正在不斷研發(fā)和探索生態(tài)環(huán)保項(xiàng)目，并取得了一定的效果，起到了示范和帶頭作用。正是由于外在生態(tài)環(huán)境破壞的驅(qū)使和內(nèi)在經(jīng)濟(jì)轉(zhuǎn)型的推動(dòng)，越來越多的企業(yè)開始轉(zhuǎn)變經(jīng)濟(jì)發(fā)展思路，勇于承擔(dān)環(huán)境義務(wù)的責(zé)任，將環(huán)境保護(hù)融入到經(jīng)濟(jì)管理中，積極探索綠色生態(tài)投資項(xiàng)目。 綠色生態(tài)投資項(xiàng)目的成本效益評(píng)價(jià)在這樣的環(huán)境下應(yīng)運(yùn)而生。與傳統(tǒng)投資項(xiàng)目的不同的是，企業(yè)通過對(duì)項(xiàng)目成本效益評(píng)價(jià)研究后，不僅能夠測(cè)算出直接的經(jīng)濟(jì)效益，還能將間接的社會(huì)效益和環(huán)境效益估值出來，，最終評(píng)價(jià)企業(yè)整體的綜合效益，為企業(yè)全方面綜合戰(zhàn)略發(fā)展打下基礎(chǔ)。本文的蚯蚓生物循環(huán)利用項(xiàng)目是以蚯蚓生物循環(huán)利用技術(shù)為基礎(chǔ)，以無害化處理固體有機(jī)廢棄物為出發(fā)點(diǎn)的一項(xiàng)綠色生態(tài)投資項(xiàng)目。該項(xiàng)目因地制宜的吸收當(dāng)?shù)貜U棄的固體有機(jī)廢棄物，使廢棄物變廢為寶同時(shí)節(jié)約了處理廢棄物的各項(xiàng)費(fèi)用，用低成本來獲取財(cái)務(wù)效益、社會(huì)效益、生態(tài)效益等綜合效益。WX公司以環(huán)境保護(hù)為出發(fā)點(diǎn)，以擴(kuò)展經(jīng)營(yíng)項(xiàng)目、調(diào)整產(chǎn)業(yè)結(jié)構(gòu)、獲取效益為目標(biāo)，于2013年引進(jìn)蚯蚓生物循環(huán)利用項(xiàng)目，項(xiàng)目自實(shí)施以來獲得較好的社會(huì)生態(tài)效益和經(jīng)濟(jì)效益。本文依托可持續(xù)發(fā)展理論、環(huán)境經(jīng)濟(jì)學(xué)理論，依次對(duì)項(xiàng)目的成本、經(jīng)濟(jì)效益、社會(huì)效益、生態(tài)效益進(jìn)行評(píng)價(jià)。采用定量指標(biāo)和定性指標(biāo)相結(jié)合的方法，利用層析分析法進(jìn)行成本效益指標(biāo)評(píng)價(jià)，采用費(fèi)用-效益分析法中的經(jīng)濟(jì)凈現(xiàn)值、投資回收期、投資回報(bào)率這些指標(biāo)對(duì)蚯蚓生物循環(huán)利用項(xiàng)目進(jìn)行評(píng)價(jià)研究。最終得出此項(xiàng)目是一個(gè)集科研、生產(chǎn)、銷售等各方面的綜合管理水平于一體的，具有實(shí)用性和可靠性，發(fā)展?jié)摿薮蟮木C合項(xiàng)目。
[Abstract]:As a new industry in China, biotechnology industry is developing and exploring ecological environmental protection projects, and has achieved certain results, played a role in demonstration and leadership. It is precisely because of the external ecological environment destruction and the promotion of internal economic transformation that more and more enterprises begin to change their thinking of economic development, dare to assume the responsibility of environmental obligations, and integrate environmental protection into economic management. Actively explore green ecological investment projects. The cost-benefit evaluation of green ecological investment project emerges as the times require in this environment. Different from the traditional investment projects, enterprises can not only estimate the direct economic benefits, but also estimate the indirect social and environmental benefits by studying the evaluation of the cost and benefit of the projects. Finally, the comprehensive benefit of the whole enterprise is evaluated to lay the foundation for the overall strategic development of the enterprise. The earthworm recycling project is a green ecological investment project based on the technology of earthworm biological recycling and the harmless treatment of solid organic waste. The project absorbs the local waste solid organic waste according to the local conditions, makes the waste become a treasure and saves the cost of treating the waste, and uses the low cost to obtain the financial benefit and the social benefit. Based on environmental protection, WX Company introduced the earthworm biological recycling project in 2013, aiming at expanding management projects, adjusting industrial structure and obtaining benefits. Since its implementation, the project has obtained better social and ecological benefits and economic benefits. Based on the theory of sustainable development and the theory of environmental economics, this paper evaluates the cost, economic benefit, social benefit and ecological benefit of the project in turn. The method of combining quantitative index with qualitative index, using chromatographic analysis method to evaluate the cost benefit index, adopting the economic net present value in the cost-benefit analysis method, and the investment recovery period, are adopted. The rate of return on investment (ROI) was used to evaluate the earthworm recycling project. Finally, it is concluded that this project is a comprehensive project which integrates the scientific research, production, sales and other aspects of the integrated management level, has practicability and reliability, and has great development potential.
【學(xué)位授予單位】：黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F324;F302.6

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