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Research On Environmental Information Measurement And Application Based On Emergy Analysis

Posted on:2022-03-05Degree:MasterType:Thesis
Country:ChinaCandidate:J ShenFull Text:PDF
GTID:2491306338959899Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid growth of population and the rapid development of industrial economy,the impact of human economic activities on the earth’s environment and ecological resources has increased unprecedentedly,causing a series of serious environmental problems,which in turn restrict the high-quality development of economy and society.Therefore,the ecological environment problem has gradually attracted the attention of relevant departments,business enterprises,stakeholders and the public.How to correctly understand and analyze the interdependence and dynamic development relationship among "economy,environment and society",find out the key problems restricting the coordinated and sustainable development of the three,and put forward a reasonable development model,has become an urgent and profound research topic.As a power generation enterprise with more pollutant emissions and more stringent national environmental regulations,it has been unable to meet the needs of development to only focus on economic benefits and ignore the measurement and disclosure of relevant environmental information.How to achieve the coordination of "economic environment social" benefits,improve the clean production capacity,enhance the quality of environmental information disclosure and improve the level of environmental management has gradually become the direction of electric power enterprises in the context of sustainable development.First of all,summarizing and sorting the domestic and foreign literature related to emergy analysis and environmental accounting through a large number of reading,which grasps the existing research results,future research direction and existing research gaps to determine the research content and specific methods of this paper.Then,introduce the overview of environmental accounting and the measurement connotation of environmental accounting in detail.Under the guidance of sustainable development theory,social responsibility theory and environmental resource value theory,analyzing the existing problems of current environmental accounting measurement,including the imperfection of relevant systems and regulations,the disunity of measurement units,the incompatibility of environmental information and the subjectivity of method selection.At the same time,the related concepts,basic steps and application status of emergy analysis method are elaborated,the application value of emergy analysis method in environmental information measurement is further clarified,and the application framework of subject integration is proposed.Finally,taking GH power plant as a case enterprise,this paper comprehensively evaluates the environmental impact of coal-fired power generation,and puts forward improvement measures,environmental management strategies and future environmental prospects according to the analysis results,so as to provide reference for power plants to enhance cleaner production capacity,environmental benefits and sustainable development.The main achievements and contributions of this paper are as follows:1.Based on the concept of green and clean production,sustainable development,energy conservation and environmental protection,and the background of the strict national pollution emission control,and from the perspective of ecological environment,it is of great significance to comprehensively evaluate the environmental impact of enterprise production and operation,so as to promote the theoretical development of environmental accounting.2.Combining the evaluation method of ecological economics with environmental accounting,this paper explores the role of emergy analysis in solving the practical problems such as the disunity of environmental information measurement unit and the unaccumulation of physical quantity,and puts forward the application value and logical framework of emergy analysis in environmental accounting system,so as to contribute to the integration of emergy analysis with other disciplines.3.Emergy analysis is applied to a case power plant to verify the practicality and effectiveness of the method,which can provide a new idea for environmental information measurement and comprehensive evaluation of environmental benefits for power enterprises,and also provide a reference for environmental information users to more effectively evaluate the comprehensive benefits and sustainable development ability of enterprises.
Keywords/Search Tags:Environmental information measurement, Emergy analysis, comprehensive environmental benefits assessment, electric power enterprises
PDF Full Text Request
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