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Research On The Environmental Assets And Formation Factors Of Industrial Enterprises

Posted on:2018-04-20Degree:MasterType:Thesis
Country:ChinaCandidate:F R HuFull Text:PDF
GTID:2359330515973936Subject:Business Administration - Accounting
Abstract/Summary:PDF Full Text Request
With the process of industrialization of China accelerating,industrial pollution is increasing.The key to control industrial pollution is to implement clean production,which requires industrial companies increasing investment in environmental assets,to improve the governance efficiency and effectiveness of environmental pollution.The environmental assets of industrial enterprises mainly include management equipment and technology of the industrial 'three wastes',the environmental protection facilities of 'three simultaneous' projects.As the cost of purchasing and operating of these environmental protection equipment and technology is relatively high,and the government subsidy is less,many problems have appeared,such as the investment scale of environmental assets is small,the structure of environmental assets is irrational,and the utilization rate of environmental assets is low.To improve the current situation,we must find formation factor of environmental assets,to improve the management of environmental assets of industrial enterprises,constrained pollution behavior of industrial enterprises,to improve environmental conditions.Electrolytic aluminum industry is highly polluted.The production of electrolytic aluminum can produce large of pollutants,including process waste gas,scum(aluminum ash),residual anode and other pollutants.The environmental assets of electrolytic aluminum enterprises are mainly flue gas purification devices,bagged precipitators and other tangible assets and aluminum oxide dry recovery technology,aluminum electrolytic cell cathodic blocking technology and other intangible assets.These environmental assets cover the prevention and control of wastewater,the waste gas,the solid waste and so on,and the data of these environmental assets are easy to obtain.Therefore,this paper will study the causes of the environmental assets of industrial enterprises based on the production of electrolytic aluminum industry,and put forward the suggestions to promote the formation of environmental assets of electrolytic aluminum enterprises The four factors of motivation,including the government to strengthen supervision,the improvement of the market system,the improvement of social supervision mechanism,the strong impact of environmental protection investment on the formation of environmental assets;on the basis of the study hypothesis,the establishment of dynamic analysis model,select 64 electrolytic aluminum enterprises as a sample source,the questionnaire survey of the relevant personnel.And using SPSS23 and AMOS23 for analysising and testing reliability of data.The analysis shows,government regulation,the improvement of mechanism of social supervision,the strong power of investment can promote formation of environmental assets of electrolytic aluminum enterprises;The improvement of market system,cannot be obvious in promoting environmental assets.Therefore,it is necessary to take the corresponding measures to promote the formation of environmental assets of industrial enterprises and improve the management of environmental assets of industrial enterprises from the perspective of government,society and enterprises themselves,to improve the management level of industrial pollution and promote the formation of environmental assets of industrial enterprises.
Keywords/Search Tags:electrolytic aluminum industry, environmental assets, the formation of motives, structural equation model
PDF Full Text Request
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