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Research On Carbon Performance Evaluation Of Mining Enterprises Based On DEA

Posted on:2017-01-17Degree:MasterType:Thesis
Country:ChinaCandidate:K Y LinFull Text:PDF
GTID:2279330488461147Subject:Accounting
Abstract/Summary:PDF Full Text Request
Global warming, air quality deterioration and low carbon economy development of the industry and the enterprise’s carbon performance evaluation, the construction of a set of scientific and applicable carbon performance evaluation index system is particularly important. In this paper, we have reviewed the existing research literature, reviewed the three aspects of carbon information, carbon and carbon performance measure, and guided by the theory of low carbon economy, stakeholder theory, principal-agent theory and corporate social responsibility theory. On this basis, according to the design idea and construction principle of the index system, the evaluation index system of carbon input and output is constructed from the perspective of input and output, and the feasibility and validity of the index system is demonstrated by combining the DEA method with the data inspection and analysis of the whole industry and mining industry.This paper mainly from the whole industry’s carbon performance evaluation, and the mining industry to conduct in-depth research and analysis. Through the available data, the data processing in the industry in recent years, the following conclusions are drawn:first, the total carbon performance of the 2013 year is not high, only other mining industry, electricity, heat production and supply industry, such as carbon performance to achieve DEA effective, and not to reach the DEA effective industry is mainly due to the low efficiency of pure technology and scale efficiency, and the difference between the two. Two, the heavy pollution industry is still low performance hit, carbon performance was the worst, there are also non carbon heavy polluting industries the performance level of the industry average of backward, such as communication equipment, computers and other electronic equipment manufacturing industry, must cause enough attention. Three, in the realization of the path to improve the level of carbon performance, the industry should reduce the input redundancy, according to their own input redundancy standards to reduce, to avoid over investment phenomenon, and to play the role of existing resources, and ultimately achieve the optimization of carbon.6. The results show that the industry resource characteristics of the mining industry can achieve high efficiency. The results show that the enterprises need to adjust the input and output to maintain the efficiency of the industry, and to reduce the input redundancy and eliminate backward production capacity to achieve DEA effectively.With the concept of "low carbon", more and more enterprises begin to pay more attention to the management of carbon performance. This paper provides some reference value for the theory and application of carbon performance evaluation.
Keywords/Search Tags:Carbon performance, low carbon, mining industry, index system, data envelopment analysis
PDF Full Text Request
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