本文關鍵詞： 河北省鋼鐵企業(yè) 環(huán)境責任成本 績效評價 層次分析法 平衡計分卡　出處：《河北工程大學》2017年碩士論文　論文類型：學位論文

【摘要】：環(huán)境責任成本績效評價是指企業(yè)在生產(chǎn)運營過程中以社會責任為前提,對治理環(huán)境污染所投入成本的效果和保護環(huán)境取得的成績進行合理評價。河北省鋼鐵行業(yè)作為重要的基礎產(chǎn)業(yè),促進了河北省經(jīng)濟的發(fā)展,卻也造成了較高的資源消耗和嚴重的環(huán)境污染,引起了媒體和社會各界的廣泛關注。河北省鋼鐵企業(yè)為落實環(huán)境保護政策,加大了對環(huán)境保護的投資,這一舉措增加了企業(yè)的成本支出,使企業(yè)經(jīng)濟利益受到了影響,這與企業(yè)的生存發(fā)展存在矛盾。隨著矛盾問題的出現(xiàn),河北省鋼鐵企業(yè)意識到企業(yè)要想長遠發(fā)展,在追求經(jīng)濟利益的同時,還應該維護好經(jīng)濟發(fā)展與環(huán)境保護的關系,對環(huán)境責任成本績效進行評價成為企業(yè)的首要任務。因此本文構建河北省鋼鐵企業(yè)環(huán)境責任成本績效評價體系,在對企業(yè)的成本績效進行評價時,將環(huán)境因素納入其中,從而了解到企業(yè)進行環(huán)境治理所投入的成本支出是否達到預期成果,進而維護好企業(yè)經(jīng)濟發(fā)展與環(huán)境保護之間的關系。我國對企業(yè)環(huán)境責任成本績效評價的研究處于起步階段,而河北省鋼鐵企業(yè)環(huán)境責任成本績效評價也沒有一套較為科學完整的體系。針對此問題,本文首先闡述了環(huán)境責任成本、績效評價、環(huán)境責任成本績效評價的相關理論,并通過分析河北省鋼鐵企業(yè)績效評價的現(xiàn)狀,結合其存在的問題進一步分析了影響河北省鋼鐵企業(yè)環(huán)境責任成本績效評價的因素;其次,構建河北省鋼鐵企業(yè)環(huán)境責任成本績效評價體系,該體系主要包括績效評價的目標、以層次分析法和平衡計分卡法構建的績效評價指標體系、以管理者與利益相關者為績效評價的主體、以德爾菲為績效評價的方法;然后,將河北省鋼鐵企業(yè)環(huán)境責任成本績效評價體系運用到案例企業(yè)中,并對該企業(yè)的績效評價進行分析;最后,分別從政府、社會、企業(yè)三方面提出了提升河北省鋼鐵企業(yè)環(huán)境責任成本績效的策略。
[Abstract]:Cost performance evaluation of environmental responsibility refers to the premise of social responsibility in the process of production and operation. As an important basic industry, Hebei iron and steel industry has promoted the economic development of Hebei Province. However, it has also caused a higher consumption of resources and serious environmental pollution, which has caused widespread concern in the media and social circles. Hebei Iron and Steel Enterprises have increased investment in environmental protection in order to implement environmental protection policies. This measure has increased the cost and expenditure of the enterprise and affected the economic interests of the enterprise, which is contradictory with the survival and development of the enterprise. Hebei iron and steel enterprises realize that enterprises want to long-term development, while pursuing economic interests, they should also maintain the relationship between economic development and environmental protection. The cost performance evaluation of environmental responsibility has become the primary task of enterprises. Therefore, this paper constructs the cost performance evaluation system of environmental responsibility in Hebei iron and steel enterprises, when evaluating the cost performance of enterprises. Environmental factors will be included in order to understand whether the cost and expenditure invested by the enterprise to carry out environmental governance has reached the expected results. And then maintain the relationship between economic development and environmental protection. The research on cost performance evaluation of corporate environmental responsibility in China is still in its infancy. And Hebei iron and steel enterprises environmental responsibility cost performance evaluation is not a more scientific and complete system. In view of this problem, this paper first elaborated the cost of environmental responsibility, performance evaluation. Environmental responsibility cost performance evaluation theory, and through the analysis of Hebei iron and steel enterprises performance evaluation status. Combined with its existing problems, it further analyzes the factors that affect the cost performance evaluation of environmental responsibility of iron and steel enterprises in Hebei Province. Secondly, the construction of iron and steel enterprises in Hebei Province environmental responsibility cost performance evaluation system, this system mainly includes the objectives of performance evaluation, with the AHP and balanced scorecard method to build the performance evaluation index system. Taking managers and stakeholders as the main body of performance evaluation and Delphi as the method of performance evaluation; Then, the cost performance evaluation system of environmental responsibility of iron and steel enterprises in Hebei Province is applied to the case enterprise, and the performance evaluation of the enterprise is analyzed. Finally, the strategies of improving the environmental responsibility cost performance of iron and steel enterprises in Hebei Province are put forward from three aspects: government, society and enterprises.
【學位授予單位】：河北工程大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.31;F406.7

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