Font Size: a A A

The Research On Building And Applicating Eco-effciency Indicators System Of Wu Han Iron And Steel Group

Posted on:2016-03-13Degree:MasterType:Thesis
Country:ChinaCandidate:S ZhangFull Text:PDF
GTID:2309330461452877Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, environmental problems particularly serious in our country, which caused the government, enterprises and normal people think about the problem of sustainable development, which has became a strategy subject of economy and society. As important sources of environmental problems, Heavy pollution enterprises directly affect the environment and society. Therefore, our government has issued a series provisions of clean production, energy conservation and emissions reduction, which restrict the development of this type of enterprises. In order to survive, these enterprises have to think about how to sustainable develop. So a concept called eco-efficiency was put forward, which meant to combine enterprise environmental performance and financial performance evaluation, to achieve “both win” of environmental protection and profit gaining. Eco-efficiency is an effective means for enterprises to carry out the strategy of sustainable development,is benefit for decision makers making better decisions, and then formulates the reasonable development measures to achieve sustainable development.This article selects WUHAN IRON AND STEEL GROUP(GROUP) CORP as a case to research, first analysis its production process and technical characteristics, then based on the energy consumption, resource consumption and pollutant emission, combining with the "Kyoto protocol", the “Montreal protocol”, to choose the environmental performance indicators, in accordance with the advice of the ISAR combining with the characteristics of enterprises to choose the financial performance indicators, finally according to "the combination of environmental performance and financial performance", to built the eco-efficiency indicators system. In this paper, the system has been used to calculate the eco-efficiency of "WUHAN IRON AND STEEL GROUP " from 2006 to 2013, and then compare eco-efficiency of the enterprise year by year. The current steel industry did not have a unified standard of eco-efficiency, so this paper selects the best enterprise of environment management and operating conditions in steel and iron industry "BAOSTEEL" as a horizon comparison, the eco-efficiency of the WUHAN IRON AND STEEL GROUP has carried on the comprehensive evaluation. Through analysis and comparison, "WUHAN IRON AND STEEL GROUP" eco-efficiency condition in recent years, the overall difference in “BAOSTEEL” this is mainly because the company is relatively lack of resource use, energy saving work and declining profitability.To improve the situation, "WUHAN IRON AND STEEL GROUP" should further invest heavily in energy conservation and emissions reduction, further research and development of new technology and use clean energy instead of traditional energy more, at the same time improve the efficiency of the use of raw materials and fuels; "WUHAN IRON AND STEEL GROUP", on the other hand, need to change the traditional structure of products, reduce the production of the old product market demand is not high, increase the production of new high-tech products, to cater to the market demand, expand sales channels, diversified development, to withstand the impact of the global overcapacity in steel products.
Keywords/Search Tags:Eco-efficiency, Financial performance, Environmental performance, Eco-efficiency indicators
PDF Full Text Request
Related items