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水污染治理的投資效率評價

發(fā)布時間:2018-05-11 04:42

  本文選題:水污染治理 + 投資效率; 參考:《貴州財經(jīng)大學(xué)》2016年碩士論文


【摘要】:本研究以文獻綜述為基礎(chǔ),結(jié)合相關(guān)基礎(chǔ)理論構(gòu)建水污染治理投資效率評價體系,運用數(shù)據(jù)包絡(luò)模型對投資效率進行度量,創(chuàng)新性的將財務(wù)績效引入水污染治理投資效率的水平度量。其中投入指標(biāo)主要包括投入總額、運行費用,而產(chǎn)出指標(biāo)包括水污染治理績效以及水污染治理的財務(wù)績效,二者將分別使用層次分析法和因子分析法進行度量,并以畢節(jié)撒拉溪石漠化治理示范區(qū)近十年的數(shù)據(jù)進行實證分析,并提出相關(guān)改進建議。關(guān)于投資效率水平的度量,本研究選擇了兩個投入指標(biāo)(水污染治理投入總額、水污染治理年運行費用),兩個產(chǎn)出指標(biāo)(水污染治理績效、水污染治理財務(wù)績效),參考BCC模型建立評價體系。采用DEAP2.1對畢節(jié)撒拉溪石漠化治理示范區(qū)水污染治理十年來的數(shù)據(jù)進行分析,研究結(jié)果表明,2006、2009、2010年的投資效率是有效的,其余年限均沒有達到資源利用的最優(yōu),而且從整體來看,投資效率有下降趨勢。對水污染治理投資效率評價體系中的產(chǎn)出指標(biāo)—水污染治理績效的度量,分別從水污染治理的環(huán)境績效、經(jīng)濟績效和社會績效三個維度,依據(jù)層次分析法構(gòu)建指標(biāo)評價體系,并根據(jù)畢節(jié)撒拉溪石漠化治理示范區(qū)2005-2014十年來的七個相關(guān)指標(biāo),進行實證研究。結(jié)果表明,環(huán)境績效最高,其次是經(jīng)濟績效,最后是社會績效,這是由于水污染治理的目的更多地表現(xiàn)為改善飲用水水質(zhì),而社會效益具有長期性,滯后性等特點。針對水污染治理投資效率評價體系中的產(chǎn)出指標(biāo)—水污染治理財務(wù)績效的度量,本研究選用六個相關(guān)財務(wù)指標(biāo),采用因子分析法進行指標(biāo)體系的構(gòu)建,并應(yīng)用畢節(jié)撒拉溪石漠化治理示范區(qū)水污染治理十年來的數(shù)據(jù)進行實證研究,結(jié)果表明:在三個主因子中,第一個因子是運營能力,主要包括:固定資產(chǎn)增長率、維護費用占本年經(jīng)費比、固定資產(chǎn)周轉(zhuǎn)率三個指標(biāo);第二個主因子是社會公益性,主要包括管理人員津貼占本年經(jīng)費比、水污染治理支出占本年經(jīng)費專項比;第三個主因子是成長能力,包括經(jīng)費完成率指標(biāo)。
[Abstract]:On the basis of literature review, this paper constructs the investment efficiency evaluation system of water pollution control, and uses data envelopment model to measure the investment efficiency. Innovatively introduce financial performance into the level measurement of investment efficiency in water pollution control. The input index mainly includes the total input, the operation cost, and the output index includes the water pollution treatment performance and the water pollution control financial performance, both of which will be measured by the analytic hierarchy process (AHP) and the factor analysis method (FAP), respectively. Based on the data of Bijie Saraxi rocky desertification control area in recent ten years, this paper makes an empirical analysis and puts forward some suggestions for improvement. As for the measurement of investment efficiency level, this study selected two input indicators (total water pollution control input, annual operating cost of water pollution control, two output indicators (water pollution control performance, The financial performance of water pollution control is discussed and the evaluation system is established with reference to BCC model. DEAP2.1 is used to analyze the data of water pollution control in Bijie Saraxi rocky desertification control area in the past ten years. The results show that the investment efficiency of Bijie Saraxi in 2009 and 2010 is effective, and the remaining years are not up to the optimal utilization of resources, and from the overall point of view, Investment efficiency has a downward trend. According to the three dimensions of environmental performance, economic performance and social performance of water pollution control investment efficiency evaluation system, the index evaluation system is constructed according to the analytic hierarchy process (AHP). An empirical study was carried out according to seven related indicators in the past ten years from 2005 to 2014 in Bijie Saraxi rocky desertification control demonstration area. The results show that the environmental performance is the highest, the economic performance is the second, and the social performance is the social performance. This is because the purpose of water pollution control is to improve the drinking water quality, while the social benefits have the characteristics of long-term, lag and so on. In view of the output index in the investment efficiency evaluation system of water pollution control, which is the measure of financial performance of water pollution control, this study selects six related financial indicators and constructs the index system by factor analysis. The results show that the first of the three main factors is operational capacity, which mainly includes the growth rate of fixed assets. The second main factor is public welfare, which mainly includes the proportion of management allowance to the current year's expenditure, the proportion of water pollution control expenditure to the special expenditure of this year. The third main factor is the ability to grow, including funding completion rate indicators.
【學(xué)位授予單位】:貴州財經(jīng)大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2016
【分類號】:X52;X196;F235

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