摘要
目前对于企业环境经济效益的分析评价,缺乏科学易行的方法。本文根据污染物排放量与经济效益间的关系,提出了单位等标污染负荷利税法,即每排放单位等标污染物所产生的年利税值。据此对四川省6个行业44家企业的环境经济效益进行了统计分析,并对其应用Excel模糊聚类进行了分级评价。结果表明:不同企业间单位等标污染负荷利税值存在多个数量级差异。造纸、纺织企业环境经济效益最差,体现了行业性弊病。制药、建材、机械电子行业企业环境经济效益整体较好,但仍有部分"粗放型"企业环境经济效益差。部分机械电子、化工企业依赖技术革新,环境经济效益优良。与定性分析评价方法相比,单位等标污染负荷利税法更能发现"高产值、高污染"下的误区,该法结合应用Excel模糊聚类分析,可简易、客观分析评价不同企业、行业甚至不同经济规模单元间的环境经济效益。
Currently,there is short of scientific and feasible method to analyze and evaluate the environmental and economic benefits of enterprises.Based on the relationship between pollution emissions and economic benefits,this paper put forward the unit equal standard pollution load profit and tax method,which means the annual profit and tax value generated by discharging unit equal standard pollution load.Environmental and economic benefits of 44 enterprises covering six industries of Sichuan Province were studied by statistical analysis and grading evaluation of fuzzy clustering analysis by excel has been done.The results showed that there were several orders of magnitude difference in the values of profit and tax per equal standard pollution load of different enterprises.The papermaking and textile enterprises had the lowest environmental economic benefits,which reflect drawbacks of the two industries.Generally,the enterprises of pharmacy,machinery and electronics had higher environmental economic benefits except some enterprises in extensive operation.The environmental economic benefits of some chemical,machinery and electronic enterprises achieved the highest level by technological innovation.Compared with qualitative analysis method,the unit equal standard pollution load profit and tax method can better find the disadvantages under ＂high output,high pollution＂.This method combining with fuzzy clustering analysis by excel,can briefly and objectively evaluate the environmental economic benefits of different enterprises,industries,or even various economic units.
出处
《四川环境》
2014年第3期135-139,共5页
Sichuan Environment
基金
国家自然科学基金(41301290)
四川大学青年教师科研启动基金(2011SCU11094)
关键词
环境经济效益
模糊聚类分析
等标污染负荷
损益分析
Environmental and economic benefits
fuzzy clustering analysis
equal standard pollution load
cost-benefit analysis
