本文關鍵詞：石油企業(yè)環(huán)境績效評價研究　出處：《哈爾濱商業(yè)大學》2014年碩士論文　論文類型：學位論文

  更多相關文章： 石油企業(yè) 環(huán)境績效 績效評價 利益相關者

【摘要】：隨著社會經(jīng)濟的高速發(fā)展,人們物質水平提高的同時,也付出了慘痛的環(huán)境污染的代價。近年來生態(tài)失衡、環(huán)境污染等問題已經(jīng)越來越凸顯。在當代社會經(jīng)濟的發(fā)展過程中,石油企業(yè)扮演了非常重要的角色,創(chuàng)造了巨大的社會經(jīng)濟價值。但是同時,石油企業(yè)也是造成污染環(huán)境的主要污染源頭。石油企業(yè)在承擔經(jīng)濟責任的同時還必須承擔一定的生態(tài)環(huán)境責任。因此為從源頭上解決環(huán)境污染問題,在引入環(huán)境責任的同時,必須采取積極的措施促進石油企業(yè)改革,將環(huán)境績效工作作為考評內容嚴格要求。同時環(huán)境績效是石油企業(yè)綜合實力的重要參考指數(shù),是企業(yè)可持續(xù)發(fā)展與核心競爭力的基礎,是企業(yè)履行社會責任的重要保證,而目前對石油企業(yè)環(huán)境績效的評價,還停留在遵守政府層面的相關規(guī)定,缺少石油企業(yè)層面環(huán)境績效評價的內容,在評價方法和指標體系上還有待系統(tǒng)化。因此,針對石油企業(yè)建立一套行之有效的環(huán)境績效評價體系迫在眉睫。 針對以上問題,論文重點對石油企業(yè)環(huán)境績效評價進行研究,采用的主要方法為規(guī)范分析法和實證分析法。第一部分,在查閱了一定數(shù)量的國內外文獻的基礎上,交代了本論文的研究背景、研究目的及意義;通過對相關的研究進行歸納之后,提出了本論文的研究結構框架；第二部分,是本文重要的理論支撐,在可持續(xù)發(fā)展理論、利益相關者理論、循環(huán)經(jīng)濟理論和受托責任理論的基礎上,闡述了環(huán)境績效相關概念和理論基礎,為后續(xù)石油企業(yè)環(huán)境績效評價研究做鋪墊；第三部分,對石油企業(yè)環(huán)境考察、評估的績效考核機制進行了全面的、深入的、具體的、多方位的分析和研究,為石油企業(yè)環(huán)境的內外部影響因素進行分析,對石油企業(yè)環(huán)境評價績效評價體系的建立提供支撐；第四部分,以社會責任為導向,采用平衡計分卡的考核評價機制,構建了以石油企業(yè)內部業(yè)務流程層面、石油企業(yè)客戶層面,石油企業(yè)財務審計層面和石油企業(yè)環(huán)境保護學習與成長四個層面為核心的石油企業(yè)環(huán)境績效評價指標體系；第五部分,基于AHP層次分析法,以中國海洋石油總公司作為典型案列,對其環(huán)境績效進行評價與分析；第六部分,針對我國的石油企業(yè)現(xiàn)行的環(huán)境績效體制的不足之處進行了相關的分析并提出了相應的方案,希望能夠為我國的石油企業(yè)環(huán)境績效考核和石油企業(yè)環(huán)境績效評價機制的創(chuàng)新提出寶貴的意見。
[Abstract]:With the rapid development of social economy, people's material level at the same time, also paid a heavy cost of environmental pollution. In recent years, ecological imbalance, environmental pollution and other issues have become increasingly prominent. In the process of development of contemporary social economy, petroleum enterprises play a very important role, has created tremendous social and economic value but at the same time, the main pollution of petroleum enterprises is caused by environmental pollution source. Petroleum enterprises must also bear some responsibility in the ecological environment of the economic responsibility. At the same time so as to solve the problem of environmental pollution from the source, in the introduction of environmental responsibility at the same time, we must take positive measures to promote the reform of the oil companies, will work as the environmental performance the content of assessment strict requirements. At the same time, environmental performance is an important reference index of the comprehensive strength of the petroleum enterprise, sustainable development and the core competitiveness of the enterprise group The foundation, is an important guarantee for enterprises to fulfill their social responsibilities, and the petroleum enterprise environmental performance evaluation, but also to stay in compliance with the provisions of the government level, the lack of petroleum enterprise environmental performance level evaluation content, the evaluation method and index system needs to be systematic. Therefore, for the oil companies to establish a set of effective environment the performance evaluation system is imminent.
To solve the above problems, this thesis studies on the key evaluation of petroleum enterprise environmental performance, mainly using the method of normative analysis and empirical analysis. The first part, on the basis of a number of domestic and foreign literature, this paper introduces the research background, purpose and significance of the research; through after the relevant research summarized, put forward the research framework of this thesis; the second part is the important theoretical support, the sustainable development theory, stakeholder theory, based on the circular economy theory and accountability theory, elaborated the environmental performance related concepts and theoretical basis, pave the way for the subsequent oil enterprise environmental performance evaluation research; third study on oil companies, environmental assessment, performance appraisal mechanism to conduct a comprehensive, in-depth, detailed analysis and research, in many ways, for the petroleum enterprise environment Of internal and external factors analysis, the establishment of the evaluation of the performance evaluation system of petroleum enterprise environment to provide support; the fourth part, with the orientation of social responsibility, the evaluation mechanism of balance scorecard, to construct the internal business process perspective of petroleum enterprises, petroleum enterprise customer level, oil companies and oil companies, environmental financial audit level the protection of learning and growth in four aspects as the core of the petroleum enterprise environmental performance evaluation index system; the fifth part, AHP based on the analytic hierarchy process, the Chinese offshore oil company as a typical case, the evaluation and analysis of its environmental performance; the sixth part, aiming at the deficiencies of China's oil enterprises current environmental performance system the related analysis and put forward the corresponding solution to China's oil enterprise environmental performance evaluation and environmental performance evaluation of Petroleum Enterprises The innovation of the price mechanism puts forward valuable opinions.

【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：X82;F406.7;F426.22

【參考文獻】

相關期刊論文 前10條

1 賈妍妍;環(huán)境績效評價指標體系初探[J];重慶工學院學報;2004年02期

2 胡星輝;;企業(yè)環(huán)境績效評價模型構建淺探[J];財會通訊;2009年28期

3 喬引華;喬鵬芳;薛紅梅;;企業(yè)環(huán)境績效評價指標體系的構建[J];財會月刊;2006年32期

4 楊東寧,周長輝;企業(yè)環(huán)境績效與經(jīng)濟績效的動態(tài)關系模型[J];中國工業(yè)經(jīng)濟;2004年04期

5 呂峻;;公司環(huán)境披露與環(huán)境績效關系的實證研究[J];管理學報;2012年12期

6 張?zhí)煳?胡燕玲;;基于信息公開的企業(yè)環(huán)境績效評價存在的問題及建議[J];中國管理信息化;2013年01期

7 謝東明;;基于生態(tài)效益理念的我國企業(yè)環(huán)境績效管理研究[J];財政研究;2012年11期

8 王桂芳;生態(tài)企業(yè)的構架與考核指標的探討[J];環(huán)境保護科學;2004年03期

9 陳靜;林逢春;曾智超;;企業(yè)環(huán)境績效模糊綜合評價[J];環(huán)境污染與防治;2006年01期

10 劉焰,劉華楠,張大勇;基于生產(chǎn)鏈的企業(yè)環(huán)境績效測度模型[J];華中科技大學學報(自然科學版);2003年09期

，

本文編號：1374922