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Research On The Performance Evaluation Of Shanghai Pharmaceutical Environment Based On DEA

Posted on:2021-05-07Degree:MasterType:Thesis
Country:ChinaCandidate:H BaiFull Text:PDF
GTID:2381330605958886Subject:Accounting
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Since the 19th national congress of the communist party of China(CPC),the CPC central committee,with President Xi at its core,has always placed environmental protection at the forefront of governance.With the introduction of a series of environmental economic policies,China has initially built a relatively comprehensive environmental economic policy system to comprehensively support the construction of ecological civilization.The increasingly strict environmental requirements and emphasis on the enterprise also put forward the requirements and challenges.However,as an important part of the national economy of pharmaceutical manufacturing industry,as a result of not up to standard of environmental protection,pollution violations emissions pollute the environment being punished or even stop production occurs frequently,and raising the level of environmental economic benefit in pharmaceutical enterprises not only to protect the ecological environment,also allows businesses to take better governance responsibility to society,at the same time can improve the economic performance of the enterprise,achieve win-win situation,it is very important.Firstly,this paper reviews the literature theories at home and abroad through literature research.The literature on the environmental performance evaluation of pharmaceutical manufacturing enterprises is relatively short,while the environmental performance evaluation by DEA method is mostly the level analysis of industrial environmental performance.And define the relevant concepts and theories and elaboration,and using the evaluation method to the status quo analysis of the industry,choose one score higher Shanghai pharmaceutical group,analyzes its social responsibility report in 2018 and the annual report disclosure of environmental information,put forward the cause of the status quo of environmental information disclosure is not in place,the lack of effective evaluation system and the existing evaluation index is difficult to reflect the real situation,which leads to the DEA method is the necessity and feasibility of environmental performance evaluation system.Therefore,this article combined with the actual situation of Shanghai pharmaceutical group,select the first 13 subsidiaries as decision unit,then refer to the environmental performance evaluation index system both at home and abroad,to build a library of input and output index of the Shanghai pharmaceutical group,then select can make the expected output and the expected output reverse improved SBM model,build a environmental performance evaluation system based on DEA method.Finally,from the build repository selection three input a set of index,index of two unexpected output and the expected output indicators,the original data into the model,through model output orientation and guide calculation analysis and comparison,find out the problems existing in the enterprise's environmental performance level,put forward the enterprise must strictly manage funds use,update,energy-saving equipment,learn advanced cleaning technology countermeasure.Finally,it comes to the conclusion that DEA method can evaluate the environmental performance of enterprises,that information transparency is crucial to performance evaluation,and that enterprises need to implement it to improve performance.
Keywords/Search Tags:environmental performance evaluation, DEA method, SBM model, Undesired output
PDF Full Text Request
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