企业排污的环境责任测度及其应用研究被引量：8

Research on Measurement Method of Corporate Environmental Responsibility of Pollutants and Its Application

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摘要随着我国社会经济的快速发展,生产企业在不断扩大生产规模的同时,也在不断增加着"三废"排放量。企业产品生产排放的废水、废气和废渣包含有大量的有毒气体、毒物以及病菌,这在对自然环境造成严重污染的同时,也给人们地生存空间以及生命造成了严重威胁,使得人们的生存环境严重污染、生物枯竭、人的致病率及死亡率上升。在这种情况下,理论与实践中均提出了企业排污环境责任的研究问题,其中环境责任测度是这一问题的核心内容。为探索企业排污环境责任测度的有效方法,本文在文献综述以及现状分析的基础上,通过分析最有排污量确定原理以及经典经济学中环境治理的相关理论,选择利用投入产出方法与影子价格方法相结合的综合方法构建了测度企业排污环境责任的数学模型,利用极值理论以及优化方法研究了模型参数的确定,给出了企业排污环境责任测度模型参数确定的有效方法,并对测度模型参数的应用条件及检验进行了分析,完善了企业排污的环境责任测度理论与方法体系,提高了企业排污环境责任测度的效果与效率。在理论研究的基础上,本文利用江苏MW集团公司的2008-2012年产品生产"三废"排放的实际资料,对企业排污环境责任测度模型进行了应用分析,通过应用计算确定了江苏MW集团公司生产排污的环境责任价值,通过对测度结果的分析及检验,验证了企业排污环境责任测度模型的有效性,实现了预期的研究目标,为企业确定其环境责任以及加强环境责任管理提供了一种行之有效的定量分析手段。 As China＇ s economy develops more and more rapidly, enterprises are discharging more emissions while increasing the scale of production. The waste water, waste gas and waste residue contain large amounts of toxic gases, poison and bacteria which come into being during the enterprises＇ operation. They cause serious pollution to the natural environment as well as brought serious threat to living space and life of people. They also cause serious pollution to the living environment, the increasing of morbidity and mortality rate of people. In this case, research on the corporate environment responsibility is put forward; the measurement of environmental responsibility is the core problem. In order to explore the effective method to measure environmental responsibility, on the basis of literature review and status analysis, through analyzing the principle for determining the optimal position and the related theory of classical economics on environmental management, this article builds the mathematical measurement model by combining with input- output and shadow price theories, and then researches the method the determination of model parameters by referring the extreme value theory and optimization method, puts forward the effective method to determine the model parameters, and analyzes the applied conditions and tested model of the model parameters. This paper perfects measurement theory and method system of enterprises ＇ environmental responsibility, and improves effectiveness and efficiency of measurement of enterprises＇ environmental responsibility. On the basis of theoretical research, this paper uses the actual data on ＇three wastes＇ emissions from 2008 to 2012, analyzes the application of enterprise pollution environment responsibility measurement model through calculating environment responsibility value of Jiangsu MW Group Co. , Ltd. According to the measurement and test results, the enterprise pollution environment responsibility measurement model is effective, and it achieves the expected research goal. This research provides an effective means of quantitative analysis for enterprises to determine its environmental responsibility and strengthen management of environmental liability.

作者孙涛赵天燕

机构地区南京航空航天大学经济与管理学院首都经济贸易大学会计学院

出处《中国人口·资源与环境》 CSSCI 北大核心 2014年第5期102-108,共7页 China Population,Resources and Environment

基金江苏省社科基金重点项目:"江苏城乡一体化环境保护政策研究"(编号:2012EYA001) 教育部人文社科基金项目:"长江三角洲区域生态环境治理效果综合度量方法及其应用研究"(编号:2011YJA790133) 中航集团广义虚拟经济研究专项:"区域产业环境污染损失虚拟价值度量研究"(编号:GX2012-1023(Y)) 江苏省普通高校研究生科研创新计划项目"区域排污的环境污染损失综合测度方法研究"(编号:CXLX12_0178)

关键词环境责任企业排污环境污染测度方法 environmental responsibility enterprise sewage environmental pollution measurement method

分类号 C812 [社会学—统计学]

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