本文關(guān)鍵詞：投資項目的資源利用效率評價及決策方法的完善　出處：《太原理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 資源利用 凈現(xiàn)值 環(huán)境成本 環(huán)境收益 意愿調(diào)查法 直接市場法

【摘要】：環(huán)境是人類生存的基本條件,是物質(zhì)資料來源的基礎(chǔ),也是發(fā)展生產(chǎn)、繁榮經(jīng)濟(jì)不可或缺的條件。隨著現(xiàn)代工業(yè)社會的發(fā)展,尤其是改革開放以來,我國投資規(guī)模不斷擴(kuò)大,經(jīng)濟(jì)獲得迅速增長,各項建設(shè)取得了舉世矚目的成就,但是也付出了巨大的資源和環(huán)境代價。企業(yè)的生產(chǎn)經(jīng)營活動給社會帶來了物質(zhì)財富的同時,也伴隨著不可忽視的環(huán)境問題,主要體現(xiàn)在環(huán)境污染、資源浪費(fèi)以及生態(tài)破壞等方面,原因在于企業(yè)決策者一般只關(guān)心企業(yè)的投入和產(chǎn)出,投資回報率等問題。 在傳統(tǒng)的項目投資決策方法,例如凈現(xiàn)值法、內(nèi)含報酬法、現(xiàn)值指數(shù)法等,只考慮投資項目對企業(yè)財務(wù)狀況和經(jīng)營成果的影響,沒有將環(huán)境因素納入其中加以考量。在現(xiàn)實生產(chǎn)經(jīng)營活動中,許多企業(yè)忽視環(huán)境成本和環(huán)境效益,以及循環(huán)經(jīng)濟(jì)條件下的資源利用,其所作出的投資決策不利于環(huán)境業(yè)績的改善,不利于企業(yè)長遠(yuǎn)的可持續(xù)發(fā)展。如果所執(zhí)行的投資決策存在較大的環(huán)境風(fēng)險,對環(huán)境可能造成較大的不利影響,就會危害人類社會與自然的和諧統(tǒng)一。所以,評價項目資源利用效率,優(yōu)化企業(yè)投資決策的方法顯得尤為重要。基于此,本文將環(huán)境因素貨幣量化并將其納入了NPV模型中進(jìn)行分析評價。本文主要包括四個部分：首先明確了資源利用效率和環(huán)境投資決策的相關(guān)概念及理論,同時對投資決策方法與資源利用進(jìn)行了文獻(xiàn)綜述,為本文奠定了理論與實踐的基礎(chǔ)。其次,闡述了項目資源利用效率評價及環(huán)境因素貨幣量化的必要性,另外還詳細(xì)解釋了進(jìn)行貨幣量化的主要方法與依據(jù)。然后基于對意愿調(diào)查法和直接市場法的理解,將其運(yùn)用于太原市污泥處置中心工程項目,來量化項目所產(chǎn)生的環(huán)境成本與環(huán)境收益,并與凈現(xiàn)值法結(jié)合,達(dá)到完善傳統(tǒng)投資決策方法的目的。最后,對優(yōu)化后的方法存在的不足進(jìn)行了探討,并提出了相關(guān)的建議。 本文利用意愿調(diào)查法將太原市污泥處置中心工程的環(huán)境成本貨幣量化,其數(shù)額為27.7萬元/年,并且通過SPSS回歸分析,該數(shù)額與被采訪者的收入,健康狀況等因素有關(guān)。同時,利用較為直觀的直接市場法,將項目的環(huán)境收益量化為1293.19萬元/年,使得該項目的凈現(xiàn)值大幅度增加。通過對比是否加入環(huán)境因素的投資決策分析,可以看出該項目對于環(huán)境保護(hù)方面,有較大優(yōu)勢,并且能為企業(yè)帶來真正的經(jīng)濟(jì)利益。所以,基于對傳統(tǒng)投資決策方法的完善,并成功運(yùn)用于具體項目,希望能為投資決策方法的研究帶來幫助,并希望通過努力,能達(dá)到經(jīng)濟(jì)、環(huán)境和社會的協(xié)調(diào)發(fā)展。
[Abstract]:Environment is the basic condition of human existence, is the basis of the source material, but also the development of production, economic prosperity indispensable conditions. With the development of modern industrial society, especially since the reform and opening up, China's economy continues to expand the scale of investment, rapid growth, the construction has made remarkable achievements, but also paid a huge resources and environmental costs. The production and business activities of enterprises has brought wealth to the society at the same time, along with the environmental problems can not be ignored, mainly reflected in the environmental pollution, waste of resources and ecological damage, because the enterprise decision-makers concerned only with the input and output of enterprises, investment return rate.
In the traditional project investment decision methods, such as net present value method, payment method, present value index method, only consider the investment project impact on the enterprise's financial position and operating results, not to be considered. The environmental factors included in the real production and business activities, many enterprises ignore the environmental costs and environmental benefits, and circular economy under the condition of resource utilization, the investment decision making is not conducive to the improvement of environmental performance, is not conducive to the sustainable development of the enterprise. If the implementation of the long-term investment decision has greater environmental risk, which may cause adverse impact on the environment, it will endanger the harmony of human society and nature. Therefore, the utilization efficiency evaluation project resource optimization method of enterprise investment decision is particularly important. Based on this, this paper will quantify the environmental factors of currency and put it into the NPV model to analyze Evaluation. This paper mainly includes four parts: the first defines the related concepts of resource use efficiency and environmental investment decision making theory and at the same time, the investment decision method and resource utilization were reviewed, and laid the foundation of the theory and practice of this paper. Secondly, this paper expounds the necessity of project resource utilization efficiency evaluation and environmental factors of monetary in addition, a detailed explanation of the basis and the main method of monetary. Then based on the survey method and direct method to understand the market, will be applied to the Taiyuan municipal sludge disposal center project, the environmental costs and environmental benefits to quantify the generated by the project, and combined with the net present value method, to improve the traditional investment the decision making method. Finally, shortcomings of the optimized method is discussed, and puts forward relevant suggestions.
This paper will survey method the environmental cost of monetary center project of Taiyuan municipal sludge disposal, which amounts to 277 thousand yuan / year, and through SPSS regression analysis, the amount and the respondent's income, the factors related to health status. At the same time, using the direct market method is more intuitive, the environmental benefits for quantitative project 12 million 931 thousand and 900 yuan / year, the net present value of the project greatly increased. By comparing whether to join the environmental factors investment decision analysis, we can see that the project for the protection of the environment, have a greater advantage, and for enterprises to bring real economic benefits. Therefore, to improve the traditional method of investment decision based on the successful application and in the practical project, to help bring hope to study the investment decision method, and hope that through our efforts, to achieve the coordinated development of economy, environment and society.

【學(xué)位授予單位】：太原理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F283;F205

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本文編號：1418750