Font Size: a A A

Research On The Performance Evaluation Of Heavy Pollution Industry Environment

Posted on:2014-02-08Degree:MasterType:Thesis
Country:ChinaCandidate:X L LinFull Text:PDF
GTID:2231330398479075Subject:Accounting
Abstract/Summary:PDF Full Text Request
China has ranked the second largest economy in the world as a result of decades of rapid growth. The economic development has made remarkable achievements, however the environmental problems accompanied began to highlighted and intensified. With the Scientific Outlook on Development put forward as guidance by our country, complying the strategy of sustainable development to establish the resource-conserving society, the solution to environmental problems is up to national level. The highly polluted industries occupied an important position in national economy consume a large number of resources and generate abundance environmental pollution who are the principal part of environmental responsibility, although they provide outstanding contributions to economic development. The require for National regulators and all stakeholders to understand the status of the enterprise’s environmental management and environmental performance is increasingly intense, therefore the assessment of environmental performance of the highly polluted industries will be the focus of society in the future for a period of time. What about The environmental performance of highly polluted industries in China? what aspects are concluded in the environmental performance and what about the influence degree respectively? How to realize a win-win situation concerning the environmental performance and the financial performance in the increasingly competitive macroeconomic environment? How to supervise enterprises to strengthen the environmental management and improve the enthusiasm of environmental protection? These will be the focus of public attention. Under this background, it is extremely essential to propose the suggestion of improving and perfecting the environmental performance evaluation system and promoting the transformation of the pattern of economic development based on the theoretical research and empirical test of environmental performance assessment of Chinese highly polluted industries.The main content of this article is divided into five chapters:the first chapter is introduction, mainly introducing research background and research significance of this article, summarizing the domestic and overseas Theoretical Perspectives and status of study and stating the research methods, innovations and shortage. The second chapter is the introduction to the theory of environmental performance assessment. At first, the concept of environmental performance and assessment are defined, and on this basis the characteristics and category of the environmental performance are resumed. In the next place, the theoretical basis of environmental performance assessment are stated, including the theory of sustainable development, the theory of circular economy and theory of stakeholders, and then environmental performance assessment method are summarized. The third chapter indicates the situation and currently problem of the performance evaluation of heavy pollution industry environment based on the definition of heavy pollution industry environment. What’s more, the paper also concludes selection principle of environmental performance evaluation. And then the paper builds an performance evaluation system for the heavy pollution industry environment combined with the influence of both the domestic and foreign evaluation system and the objective situation of heavy pollution industry environment in China. The fourth chapter shows the process of empirical test. By selecting the sample data and indicators, the test did the evaluation and analysis of each sub-industry environment through the factor analysis with the SPSS software. And the test results show the volatility of heavy pollution industry environment in China especially on the specific factor scores. Moreover,there is still large room for the improvement of the management and environmental performance of the heavy pollution industry. And the fifth chapter indicates the conclusion of the research, the relative policy recommendations and the research prospects.The innovation of this paper is the construction of the evaluation performance system from aspects including resources of the environment, pollutant emissions, environmental quality, environmental protection expenses, environmental benefits and the resource recycling. What’s more the paper focuses on the comprehensiveness and operability of the evaluation. And it also indicates the comprehensive overview of the environmental performance, its evaluation concept. While for the papers and researches, they just focused on the theoretical level and lack of contact with the actual situation of the heavy pollution environment. There is little paper indicates the evaluation performance of the heavy pollution industry environment before. They just mainly focused on the research of the influence factor of environment and the information disclosure. While in this paper, the heavy pollution industry is divided into different types, which will better close to the practice and the evaluation of environmental performance in all sectors to promote the implementation of practical significance.
Keywords/Search Tags:heavy pollution industry, environmental performance, evaluationsystem, factor analysis
PDF Full Text Request
Related items