發(fā)布時(shí)間：2018-12-07 11:51

【摘要】：環(huán)境問題、資源問題、生態(tài)問題,已經(jīng)成為經(jīng)濟(jì)與社會(huì)發(fā)展不得不面臨的嚴(yán)峻考驗(yàn)。企業(yè)作為社會(huì)經(jīng)濟(jì)最活躍的主體,其經(jīng)濟(jì)活動(dòng)對(duì)環(huán)境產(chǎn)生了巨大影響,特別是重污染企業(yè),造成嚴(yán)重社會(huì)環(huán)境污染,因此,這些企業(yè)理應(yīng)承擔(dān)相應(yīng)的環(huán)境責(zé)任。皮革企業(yè)作為我國(guó)典型的重污染企業(yè),環(huán)境責(zé)任是其必需要履行的責(zé)任。因此,從皮革行業(yè)特色出發(fā),構(gòu)建一個(gè)較為完整的皮革企業(yè)環(huán)境責(zé)任評(píng)價(jià)指標(biāo)體系,對(duì)整個(gè)皮革行業(yè)的發(fā)展和皮革企業(yè)環(huán)境責(zé)任的履行都有不可估量的意義。無論是西方國(guó)家還是我國(guó),目前為止對(duì)企業(yè)環(huán)境責(zé)任的評(píng)價(jià)指標(biāo)體系的研究偏重于企業(yè)環(huán)境績(jī)效指標(biāo)、企業(yè)環(huán)境法律指標(biāo)、企業(yè)環(huán)境道德指標(biāo)等宏觀層面,很少?gòu)哪骋恍袠I(yè)特色出發(fā),構(gòu)建環(huán)境責(zé)任評(píng)價(jià)指標(biāo)體系。這就使得所建立的環(huán)境責(zé)任評(píng)價(jià)指標(biāo)體系缺乏行業(yè)實(shí)用性,因此建立一套符合行業(yè)特色的企業(yè)環(huán)境責(zé)任評(píng)價(jià)指標(biāo)體系勢(shì)在必行。本文正是基于這一出發(fā)點(diǎn),從環(huán)境責(zé)任和皮革行業(yè)視角出發(fā),力圖構(gòu)建較為完整、適用的皮革企業(yè)環(huán)境責(zé)任評(píng)價(jià)指標(biāo)體系。依照這一思路,本文首先介紹了皮革企業(yè)環(huán)境責(zé)任評(píng)價(jià)的背景和意義,并對(duì)國(guó)內(nèi)外學(xué)者參考文獻(xiàn)和相關(guān)理論概念進(jìn)闡述及總結(jié),在參考國(guó)內(nèi)外企業(yè)環(huán)境責(zé)任評(píng)價(jià)指標(biāo)的基礎(chǔ)上,結(jié)合皮革行業(yè)特色,構(gòu)建了一套皮革企業(yè)環(huán)境責(zé)任評(píng)價(jià)指標(biāo)體系,并運(yùn)用層次分析法和專家打分法確定了各指標(biāo)的權(quán)重。隨后,利用模糊綜合評(píng)價(jià)法,根據(jù)構(gòu)建的皮革企業(yè)環(huán)境評(píng)價(jià)指標(biāo)體系對(duì)M皮革企業(yè)環(huán)境責(zé)任履行情況進(jìn)行實(shí)證分析,其中對(duì)定量指標(biāo)和適度指標(biāo)的評(píng)價(jià)本文構(gòu)建了隸屬函數(shù),而對(duì)于定性指標(biāo)本文采用專家打分方法,從而得出M皮革企業(yè)環(huán)境責(zé)任履行情況良好,但企業(yè)在資源與能耗、污染物排放、資源綜合利用方面的環(huán)境責(zé)任履行上還有一定不足,因此本文從政府、皮革企業(yè)及社會(huì)大眾的視角出發(fā),提出了促進(jìn)皮革企業(yè)環(huán)境責(zé)任履行的建議。最后為結(jié)論與研究不足,闡述了論文的研究成果、研究局限性和論文的不足之處,為今后研究提供方向。
[Abstract]:Environmental problems, resource problems and ecological problems have become a severe test of economic and social development. As the most active subject of social economy, enterprises' economic activities have a great impact on the environment, especially heavily polluted enterprises, which cause serious social environmental pollution. Therefore, these enterprises should bear the corresponding environmental responsibility. As a typical heavy pollution enterprise in our country, the environmental responsibility of leather enterprises must be fulfilled. Therefore, it is of inestimable significance for the development of the whole leather industry and the implementation of environmental responsibility of leather enterprises to construct a relatively complete evaluation index system of environmental responsibility of leather enterprises based on the characteristics of leather industry. Whether in western countries or China, so far the research on the evaluation index system of corporate environmental responsibility has focused on the macro aspects such as enterprise environmental performance index, enterprise environmental law index, enterprise environmental moral index, etc. Few from a certain industry characteristics, the construction of environmental responsibility evaluation index system. Therefore, it is imperative to establish a set of environmental responsibility evaluation index system in line with the characteristics of the industry. This paper is based on this starting point, from the perspective of environmental responsibility and leather industry, trying to build a more complete, applicable evaluation index system of environmental responsibility of leather enterprises. According to this idea, this paper first introduces the background and significance of environmental responsibility evaluation of leather enterprises, and expounds and summarizes the references and related theoretical concepts of scholars at home and abroad, on the basis of referring to the evaluation index of environmental responsibility of domestic and foreign enterprises. Combined with the characteristics of leather industry, a set of environmental responsibility evaluation index system of leather enterprises was constructed, and the weight of each index was determined by AHP and expert scoring method. Then, by using fuzzy comprehensive evaluation method, according to the constructed environmental evaluation index system of leather enterprises, the performance of environmental responsibility of M leather enterprises is empirically analyzed, in which the membership function is constructed for the evaluation of quantitative and moderate indexes. For the qualitative indicators, this paper adopts the expert scoring method, and concludes that the performance of environmental responsibility in M leather enterprise is good, but there are some deficiencies in the implementation of environmental responsibility in the aspects of resources and energy consumption, pollutant discharge, and comprehensive utilization of resources. Therefore, from the perspective of government, leather enterprises and the public, this paper puts forward some suggestions to promote the implementation of environmental responsibility of leather enterprises. Finally, for the conclusion and lack of research, this paper expounds the research results, research limitations and shortcomings of the paper, and provides the direction for future research.
【學(xué)位授予單位】：陜西科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F426.85;F270
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本文編號(hào)：2367156