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A Study Of Performance Evaluation On Input And Output Of Energy Conservation And Emission Reduction In Chemical Enterprises

Posted on:2015-03-01Degree:MasterType:Thesis
Country:ChinaCandidate:W W ZhaoFull Text:PDF
GTID:2269330425988144Subject:Accounting
Abstract/Summary:PDF Full Text Request
Today, the environmental pollution is becoming increasingly fierce, Energy-saving and emission reduction investment of industrial enterprise has been more and more attention, how to evaluate the energy-saving and emission reduction investment efficiency of industrial enterprises become the focus of people’s attention. Chemical enterprises as the main body of the energy consumption, it is the main sources of pollutant emissions and the main force of energy-saving emission reduction targets, it has responsibility to save the consumption of resources and reduce the emissions of pollutants.In view of the chemical enterprise energy-saving and emission reduction performance evaluation system is generally ignored in energy-saving emission reduction investment efficiency phenomenon, constructing the system of energy-saving and emission reduction performance evaluation index system of chemical enterprise with input and output angle of view, from the point of view of usability criteria, system input and output index to establish energy-saving emission reduction of chemical enterprises from two aspects of energy saving and emission reduction. Energy-saving Investment of input and output index system and emission reduction Investment of input and output index system both divide into funds and facilities. According to the enterprise production and operation activities of the main energy consumption, Energy-saving output divided into carbon energy-saving effect, oil energy-saving effect, gas energy saving effect, electric power energy-saving effect. Emission reduction of output indicators based on the larger emissions of enterprises "three wastes",it divided into the waste water emission reduction effect, waste gas emission reduction effect, waste solid emission reduction.Through the classical CCR model and BCC model of DEA to calculate the41industrial enterprises’energy-saving and emission reduction investment efficiency in the industry and rank, select6chemical industry petroleum processing coking and nuclear fuel processing, chemical materials and chemical products manufacturing, pharmaceutical manufacturing, chemical fiber manufacturing, rubber,paper and paper products. And then analysis the energy-saving emission reduction comprehensive efficiency, pure technical efficiency, scale efficiency, input redundancy and output deficiency deeply.The calculation results show that in the6chemical industry,petroleum processing coking and nuclear fuel processing enterprises’the energy-saving and emission reduction investment efficiency is relatively high, other chemical industry, materials and chemical products manufacturing, pharmaceutical manufacturing, chemical fiber manufacturing, the rubber products, paper and paper products,this5industry energy-saving emission and reduction efficiency is relatively low. Especially pharmaceutical manufacturing enterprises, in terms of energy saving and emission reduction are in urgent need to improve. Overall, the energy-saving and emission reduction investment efficiency of chemical enterprises are low, due to industry characteristics, Society pay attention to the emission reduction of chemical enterprises, emission reduction investment efficiency is slightly better than the energy saving emission reduction investment efficiency, but the effect was not significant, the energy-saving and emission reduction investment efficiency is still needed to solve the problem of chemical enterprises. It demonstrates the usefulness of the indicator system.According to the calculation results, the energy-saving and emission reduction activity of chemical enterprise should make the enterprise energy-saving and emission reduction strategy, improve the investment project of accounting information, ensure the emission data of enterprise energy saving is true and disclosure completely, strengthen enterprise energy-saving and emission reduction.
Keywords/Search Tags:chemical enterprises, energy-saving and emission reduction, index systemevaluation of DEA
PDF Full Text Request
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