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Research On The Environmental Cost Of Aluminum In China

Posted on:2017-03-14Degree:MasterType:Thesis
Country:ChinaCandidate:L L WangFull Text:PDF
GTID:2309330482490835Subject:Business Administration - Accounting
Abstract/Summary:PDF Full Text Request
On the one hand, aluminum is an important part of our country’s industrial system, which occupies a very important position in the national economy; on the other hand, aluminum production causes environmental pollution and ecological damage problem. Environmental costs for the aluminum industry is must be emphasized. The purpose of this paper is to discuss the meaning, content, attribute and influence factors of the environmental cost of aluminum enterprises in our country, and to help the enterprises to find the problems in the environmental management, and put forward some suggestions for improving the environmental management of the enterprises.This paper first reviews the domestic and foreign relevant environmental cost meaning, content, attribute and influencing factors of the relevant literature, the environmental cost is defined as the two part environmental measures cost and environmental loss cost, and clearly distinguish the different attributes of the two cost; and then combined with the current status of China’s aluminum industry environmental cost disclosure, throught environmental protection consciousness, whether through cleaner production audit, enterprises set up time, intensity of environmental regulation, enterprise ownership property and asset size six aspects put forward the impact factor of China’s aluminum industry environment loss cost size hypothesis; then, with China’s 50 major aluminum enterprises from 2011 to 2014 4 years of data for the descriptive statistical analysis, correlation analysis and regression analysis, showed that environmental loss cost and environmental awareness is a negative correlation, environmental loss cost and enterprise ownership attribute exists negative correlation, environmental loss cost and enterprises set up the length of time there is a negative correlation, environmental loss cost and asset size exist positive correlation, environmental loss cost and environmental regulation intensity exists negative correlation, environmental loss cost and whether through cleaner production audit has a negative correlation. On this basis, this paper puts forward the enhancement environment awareness and social responsibility of enterprise to reduce aluminum enterprises environmental loss costs; promoting clean technology reform and innovation of enterprise in order to reduce the environmental loss costs; enhancement of environmental regulation intensity to reduce environmental damage cost proposals.
Keywords/Search Tags:aluminum industry, environmental cost, environmental measures cost, environmental loss cost
PDF Full Text Request
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