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Research On The Efficiency Of Environmental Investment In Coal Enterprises

Posted on:2018-01-21Degree:MasterType:Thesis
Country:ChinaCandidate:Y P CuiFull Text:PDF
GTID:2311330515481533Subject:Accounting
Abstract/Summary:PDF Full Text Request
Coal is the main energy source in our country.The coal industry is an indispensable part of national economic growth and social development,it can be said that the coal industry is one of the pillar industries of the national economy.Along with the high-speed development of the coal enterprises,however,the resulting environmental problems are also increasingly prominent.Enterprises are committed to obtain economic benefits,but as one of the heavy polluting industries,it's also necessary to pay more attention to the environmental governance and protection.The coal enterprises should insist on the strategy of sustainable development,make conscience enterprise and fulfill social responsibility.Enterprise production and operation of each link are actively practicing the concept of sustainable development,save energy and control emissions of pollutants from the source;Pay attention to production safety in the process,improve the resource comprehensive utilization;At the end of the production process,enterprises should actively governance waste gas,waste water,solid waste pollution,and the reclamation is committed to green and ecological construction,etc.,so as to achieve the goal to protect the environment.Investing in environmental governance is a good way for the enterprise to governance and protect the environment,and it's an important way to fulfill their social responsibility,it's is also the only way which must be passed to build a resource-saving society.As the economy enters a "new normal",it's an important opportunity and challenge for the coal enterprises to drive its growth.The environmental management investment of coal enterprises is the material basis of environmental protection.The efficiency of environmental protection investment directly determines whether the environmental quality can be effectively improved.If it can't guarantee the high efficiency of environmental protection investment,it will not only increase the pressure on the environment,but also lead to the waste of resources and funds,which is very unfavorable for the coal enterprises in the transition period.Therefore,for coal companies,it is extremely essential to study the investment efficiency of the comprehensive ecological improvement.It will guide the enterprises find themselves the shortage of the environmental governance investment efficiency,and the enterprises may have insufficient for improved so as to achieve the goal of energy conservation and emissions reduction.The ultimate goal we expect is the harmonious development of economic,social and ecological.Based on S.enterprise as an example,this paper first analyzes the present situation in nearly six years of environmental protection investment.Then,we build the evaluation system of environmental investment efficiency on the basis of the related research at home and abroad,and use the DEA method to evaluate enterprise's environmental protection investment efficiency.Finally,the conclusions are as follows: First,S.companies to adopt environmental protection investment model is extensive,as a whole,in the past six years,its environmental investment efficiency is not high,the utilization rate is seriously inadequate especially for the management of waste gas,waste water and solid waste investment.Second,there are many reasons for the inefficiency of the environmental governance investment;invalid comprehensive efficiency is the result of ineffective scale efficiency and inefficient technical inefficiency.Third,the scale of enterprise investment in environmental protection is irrational,the phenomenon of investment and waste of resources is widespread.It should adjust the investment scale and ensure the optimal efficiency of environmental protection investment.The input-output structure of environmental protection investment is unreasonable.And environmental technology innovation has also been to be strengthened.In the end,this paper summarizes the reasons that affect the efficiency of environmental protection investment of coal enterprises,and gives the corresponding suggestions from the government,society,enterprises and so on.
Keywords/Search Tags:Coal Enterprises, Environmental Protection, Efficiency Evaluation, Data Envelopment Analysis(DEA)
PDF Full Text Request
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