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Environmental Performance Evaluation System Research On Coal Enterprises

Posted on:2019-12-18Degree:MasterType:Thesis
Country:ChinaCandidate:L Q YangFull Text:PDF
GTID:2381330596966497Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,with the rapid economic development,enterprises have destroyed the ecological environment and caused resource waste.People's requirements for environmental conditions are increasingly high,and the concept of environmental protection is increasingly strengthened,making environmental protection become a hot issue,which is also the focus of domestic scholars.Coal enterprises have a strong dependence on natural resources.In addition,pollution incidents also have a serious impact on the ecological environment,which has been highly valued by all sectors of society.Although relevant laws and regulations are being constantly improved and a series of evaluation standards have been formed,the evaluation of environmental performance has not established a unified and standardized system,which is still a problem to be solved in the research.The research on the environmental performance of coal enterprises is urgent.Therefore,in order to implement effective supervision of enterprise environmental behavior and improve enterprise environmental management,this paper attempts to establish a set of scientific environmental performance evaluation system applicable to coal enterprises.Firstly,this paper expounds the background,purpose and significance of the research on environmental performance evaluation of coal enterprises,and analyzes the current research situation at home and abroad.Secondly,the related concepts and theoretical basis of environmental performance evaluation are expounded,which provides theoretical basis for the research of this paper.This paper deeply analyzes the status quo of environmental information disclosure of coal enterprises in China,points out the defects and shortcomings of existing evaluation system,and further deepens the s ignificance of research.Thirdly,in order to fully reflect the environmental conditions of mining enterprises,this paper establishes an environmental performance evaluation system for coal enterprises from four aspects: environmental finance,stakeholder,internal environmental management and innovation and learning.The evaluation method is ahp.Finally,the system is applied to X enterprise.By analyzing and comparing the advantages and disadvantages of enterprise environmental performance in 2016 and 2017,the defects of X enterprise in environmental management are found,and feasible Suggestions are proposed.Finally,the conclusions,deficiencies and prospects of this paper are drawn.The innovation of this article is that,when designing indicators fully embodies the characteristics of coal enterprises,and on the basis of previous studies,the index was the innovation,to build a set of suitable evaluation system,not only can help find the hidden risks in the environmental management of X enterprise,improve the management level of enterprises,but also for the government to provide evidence for the rationalization of environmental evaluation of policies and regulations,has a certain practical reference value.
Keywords/Search Tags:coal enterprise, environmental performance, nvironmental performance evaluation, analytic hierarchy proces
PDF Full Text Request
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