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The Research On Building And Applicating Eco-effciency Indicators System Of China Shenhua

Posted on:2020-03-25Degree:MasterType:Thesis
Country:ChinaCandidate:J J WanFull Text:PDF
GTID:2370330575452249Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the industrial society,with the development of economy,human activities adversely affect the ecological environment,resulting in the occurrence of ecological imbalance,causing ecological and environmental problems such as exhaust gas pollution and water pollution,it not only pollutes the environment,but also has a certain impact on human health.As an indispensable resource of China,coal is related to the daily production and life of the residents and the development of the national economy.But the sulfur dioxide,carbon dioxide,and nitrogen oxides produced by coal combustion are the main causes of air pollution.The use of coal green production will be the goal and direction for the future development of coal enterprises.This paper is devoted to constructing the ecological efficiency index of specific coal enterprises,and provides a basis for the evaluation of coal enterprise ecological efficiency.On the one hand,China's current research on ecological efficiency is mainly theoretical research,and most of it mainly focuses on the importance and role of establishing indicators,less involved in the practical application level,and the environmental performance indicators and financial indicators are rarely combined for analysis.On the other hand,as one of the most important industries in China,the coal has a great impact on the environment due to its production process involving a lot of pollutant emissions,but the ecological efficiency index system of the coal industry has not yet been established.Therefore,it is necessary to build an eco-efficiency indicator system for coal enterprises,in order to analyze the environmental managementstatus of enterprises in combination with environmental performance indicators and financial performance indicators.The ecological efficiency indicators of coal enterprises constructed in this paper can be used to assess the changes in the ecological efficiency of a particular coal enterprise in a period of time,and can also be used to compare the ecological efficiency of different enterprises in the coal industry.China Shenhua is a comprehensive energy-based coal enterprise that integrates power generation,coal chemical industry and transportation based on coal mining and coal processing,it discloses Social responsibility reports earlier.Firstly,according to China Shenhua's environmental data,this paper analyzes the status quo of environmental management and finds that it is impossible to analyze the relationship between capital investment and environmental benefits;Secondly,according to the characteristics of China Shenhua production's,coal consumes,water consumes and generates pollutants.Selecting energy consumption,water consumption,polluting gas emissions and other wastes as its environmental performance indicators;Thirdly,with reference to the principle of building eco-efficiency indicators in international to build an eco-efficiency indicator system that meets China Shenhua's characteristics.Use the results and related data analyze the ecological efficiency of China Shenhua,and find that China Shenhua has some environmental management problems,such as unstable emissions of pollutants,lack of competitive advantages in products,a weak integration model,traditional mode of production and management,inadequatedata disclosure;Finally,propose corresponding improvement methods for each problem to help China Shenhua manage the environment better.
Keywords/Search Tags:Eco-efficiency, Eco-efficiency indicator, Financial performance, Environment performance, China Shenhua
PDF Full Text Request
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