发电企业环境绩效评价指标体系研究外文翻译资料

Research on Environmental Performance Evaluation Index System of Power Generation Enterprise

Caiqing Zhang, Ping Xie, Mengmeng Cao School of Economics and Management North China Electric Power University

Baoding, Hebei Province, China

mengxieping@126.com

Abstract—As a new environmental management tool, the research and practice of Enterprise environmental performance evaluation are still at an early stage. The study of Power Generation Enterprisersquo;s environmental performance evaluation index system can provide universal evaluation theory for power generation enterprise environmental performance. According to the characteristics of power generation enterprise and its environmental pollution status, this paper establishes appropriate environmental performance evaluation index system, which involves two categories: basic indicators and reference indicators. And the article proposes promoting application recommendations of index system; it helps power generation enterprise improve environmental performance, forms the core competitiveness of enterprises and achieves sustainable economic development.

Keywords- Power generation enterprise; Environmental performance; Evaluation index system

I.INTRODUCTION

With the 2009 World Climate Conference held in Copenhagen, and the coming of “Two -oriented Society” and “Low-carbon Society”, environmental protection becomes the focus of attention. And the corporate inescapably commitment the responsibility of protecting environment, it requires the enterprises to integrate environmental management into business strategy and fulfill environmental responsibilities, to achieve good environmental performance [1].

With Chinas rapid economic growth, the development of urban construction and urban population growth, urban businesses and residents living surge in electricity consumption, electricity production has brought tremendous pressure on natural ecological environment. In order to accelerate the formation of the companys core competitiveness and achieve sustainable economic development, power generation enterprise urgently needs to improve its environmental performance. Currently, in China the study of environmental performance is still at an early stage, power generation enterprise lacks the universal significance environmental performance evaluation theory. Therefore, it is very important to establish a comparable, relevant, workable environmental performance indicator system to evaluate power generation enterprisersquo;environmental performance.

II.THE CONCEPT OF ENVIRONMENTAL PERFORMANCE

Since the 90s of the 20th century, domestic scholars and foreign scholars in-depth research environmental performance. International Organization for Standardization defines environmental performance as: based on environmental policy, objectives and targets, organization controls its environment to obtain measurable effects of environmental management systems [2]. Charles J.Corbet thought that environmental performance is the achievements of enterprise environmental management, which are the results of an enterprise to reduce or minimize the impact of the external environment [3]. Jialin Xu thought that environmental performance is environmental quality and financial results which involved in environmental issues [4]. Weining Li thought that environmental performance is the performance of reducing pollution and resource using performance, the external institutional environment has a direct positive impact on performance [5].

Integrating existing research results, the paper defines power generation enterprisersquo;s environmental performance as the efficiency and effectiveness of environmental protection, which power generation enterprise achieved in business activities, environmental protection, environmental pollution and resource use and conservation. Power generation enterprisersquo;s environmental performance can be reflected through the environmental performance indicators, through the evaluation and analysis of indicators, we can compare the power generation enterprisersquo;s environmental performance of different periods, detect problems and take measures to continuously improve environmental performance and competitiveness and achieve sustainable development of enterprises.

III.POWER GENERATION ENTERPRISE POLLUTION STATUS ON ENVIRONMENT

In the new situation, Chinas environmental problems have become increasingly serious. In the worlds ten most polluted cities which announced by UN WHO, China accounted for seven, the largest source of environmental pollution is coal- fired emissions. Chinarsquo;s coal resources are relatively abundant, thermal power generation mainly use coal, the average coal ash as high as 28%, plus the backward of pollution control and treatment technologies and the use is not wide enough, thermal power industry is the major emissions sources of air pollutants and solid waste, such as sulfur dioxide, soot, coal ash and slag, and it is the main cause of air pollution. The serious pollution which caused by the thermal power plant emissions is an indisputable reality problem, to a certain extent, has seriously hampered the development of Chinas electric power industry.

Although in recent years, with the enhancing of power generation enterprisersquo;s environmental responsibility awareness, by the carried out of saving energy, reducing emissions, developing clean energy, power generation enterprise achieved certain results in environmental protection. But generally speaking, our power generation enterprise does not yet out of resource consumption and environment-polluting path of economic growth, does not escape from the traditional development approach that of the characters of the high input, high consumption and high pollution. Therefore, researching the power generation enterprisersquo;s environmental pe

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发电企业环境绩效评价指标体系研究

张彩青，谢平，曹梦萌华北电力大学经济管理学院

中国河北省保定市

mengxieping@126.com

摘要:企业环境绩效评价作为一种新型的环境管理工具，其研究和实践还处于起步阶段。研究发电企业的环境绩效评价指标体系，可以为发电企业的环境绩效提供普遍的评价理论。本文根据发电企业的特点和环境污染现状，建立了合适的环境绩效评价指标体系，包括基本指标和参考指标两大类。提出了促进指标体系应用的建议;它有助于发电企业提高环境绩效，形成企业的核心竞争力，实现经济的可持续发展。

关键词:发电企业;环境绩效;评价指标体系

一、引言

随着2009年世界气候大会在哥本哈根召开，“两型社会”和“低碳社会”的到来，环境保护成为人们关注的焦点。而企业不可避免地承担着保护环境的责任，这就要求企业将环境管理融入企业战略，履行环境责任，实现良好的环境绩效[1]。

随着我国经济的快速增长，城市建设的发展和城市人口的增长，城市企业和居民生活用电激增，电力生产给自然生态环境带来了巨大的压力。为了加快公司核心竞争力的形成，实现经济的可持续发展，发电企业迫切需要提高自身的环境绩效。目前，我国对环境绩效的研究还处于起步阶段，发电企业缺乏具有普遍意义的环境绩效评价理论。因此，建立一个具有可比性、相关性和可操作性的环境绩效指标体系，对发电企业的环境绩效进行评价就显得尤为重要。

二、环境绩效的概念

20世纪90年代以来，国内外学者对环境绩效进行了深入的研究。国际标准化组织将环境绩效定义为:组织根据环境政策、目标和目标，对环境进行控制，以获得环境管理体系可衡量的效果。Charles J.Corbet认为环境绩效是企业环境管理的成果，是企业减少或最小化外部环境影响的结果。徐嘉林认为，环境绩效是环境质量和财务成果，涉及到环境问题[4]。李伟宁认为环境绩效是减少污染的绩效和资源利用绩效，外部制度环境对绩效[5]有直接的正向影响。

本文结合已有的研究成果，将发电企业的环境绩效定义为发电企业在经营活动、环境保护、环境污染、资源利用和节约等方面所取得的环境保护的效率和效益。发电企业的环境绩效可以通过环境绩效指标来体现，通过对指标的评价和分析，可以对发电企业不同时期的环境绩效进行比较，发现问题并采取措施，不断提高环境绩效和竞争力，实现企业的可持续发展。

三、发电企业环境污染状况

在新形势下，我国的环境问题日益严重。在联合国世界卫生组织公布的世界十大污染最严重的城市中，中国占了七个，最大的环境污染源是燃煤排放。中国煤炭资源相对丰富,热力发电主要用煤、煤灰平均高达28%,污染控制和治疗技术的落后和使用不够宽,火电行业是主要的空气污染物和固体废物的排放来源,如二氧化硫、烟尘,粉煤灰和矿渣,这是空气污染的主要原因。火力发电厂排放造成的严重污染是一个无可争辩的现实问题，在一定程度上严重阻碍了我国电力工业的发展。

虽然近年来，随着发电企业环境责任意识的提高，通过开展节能减排、发展清洁能源，发电企业在环境保护方面取得了一定的成效。但总的来说，我国发电企业还没有走出资源消耗和环境污染的经济增长道路，没有摆脱传统的高投入、高消耗、高污染的发展方式。因此,研究发电企业的环境绩效评估,建立发电企业的环境绩效评价体系发挥关键作用,鼓励发电企业降低资源消耗、治理环境污染、改善环境绩效的总体水平和环境绩效之间的差距缩小收入国家相同。

四、环境绩效评价指标体系的构建

A.设计理念

本文分析了国内外学者的相关研究，从不同的角度和角度，构建了一个新的发电企业环境绩效评价指标体系。

基本设计思路是:根据我国电力企业的国情和特点，考虑发电企业对环境污染的现状和环境绩效管理的影响因素，构建合适的环境绩效评价指标体系。指标的设计既要体现发电企业的影响，又要体现环境绩效及其在环境管理中的作用等方面，能够体现企业重要的环境责任和环境条件，有利于节约资源，提高效率，减少污染。指标设计要科学、全面、相关、动态、可操作性强。

B.环境绩效评价指标的选择

由于电力行业的特殊性，与其他行业相比，我国发电企业的绩效评价起步较晚，对环境绩效在初期的研究和评价的选择也有待探讨。本文将评价指标分为基本环境绩效指标和参考指标，将基本指标分为环境合规指标、环境管理绩效指标和先进指标。

1)基本指标的确定

a)环境合规指标

环境合规指标能够反映企业的环境行为是否符合法律、法规和适用规定，是环境绩效评价指标体系的基础。本文将国家环保总局发布的[2003]101号文件作为守法要求[6]，要求所有上市公司都必须符合8项核查要求的规定，并将其转化为相应的指标，如表1所示。

b)环境管理绩效指标

该指标反映了企业治理污染的措施和治理污染的成效。根据目标，环境绩效指标有10个指标，分为三类指标:内部管理与外部沟通、健康与安全，如表1所示。

c)先进指标

先进指标的确定可以将环境与经济有机结合，对投资者的投资决策具有指导作用。本文结合生态效率的概念，将12个先进指标分为节能、减排和废物利用两大类;效益指标如表1所示。

2)参考指标的确定

参考指标作为辅助指标，以互补的方式提供企业特有的环境绩效和企业周边环境质量。它可以帮助环境保护部门和企业管理层了解企业对环境的实际或潜在影响，有助于环境绩效考核的规划和实施。参考指标共确定6个指标，见表2。

C.环境绩效评价指标体系

为了保护环境，提高企业的环境责任意识，实现可持续发展，环境绩效评价体系是由一系列相互关联的指标组成的属性群，是描述和评价企业环境绩效的一组可测量的参数。该指标组由多个相互关联的指标组成，是描述和评价企业环境绩效的一组可测量的参数。本文构建了发电企业环境绩效评价指标体系，如表1、表2所示。

表1：发电企业环境绩效评价指标体系表(一)

表2：发电企业环境绩效评价指标体系表(二)

五、提出了推进环境绩效评价指标体系的适用建议

A.加强政策法规支持

国家政策法规的支持能够促进企业环境绩效评价的顺利实施。为了指导和调节发电企业的环境绩效评估,政府应该把企业环境绩效评价体系作为一个环境管理系统的重要组成部分,建立配套政策法规是否适合发电企业的特点,环境绩效和法律上明确的主体,发电企业环境绩效的信息披露方式及奖惩机制。

B.加强企业环境绩效信息的论述

为了实现可持续发展和承担必要的社会责任，发电企业应重视对环境原始信息的收集和处理，完善和建立环境方面的会计信息披露制度，提高环境绩效的话语质量。

C.发电企业应进行企业成本分析

通过对各部分成本的分析，计算环境绩效评价指标，发电企业可以发现成本管理的薄弱环节和问题，及时提醒较大的环境成本部门分析原因并不断规范，提高责任成本控制的效果。因此，电力企业应进行经营成本分析，完善成本信息系统，帮助企业降低环境成本，减少污染，提高环境绩效。

总结

本研究是对我国电力行业环境绩效评价理论的补充和完善;具有重要的理论和现实意义。本文分析了发电企业的污染现状，构建了发电企业环境绩效评价指标体系，包括两类指标:基本指标和参考指标，并对指标体系的使用提出了建议。然而，鉴于电力行业的垄断性特点及其指标体系构建的复杂性，这项工作还只是尝试性的，更科学、更系统的研究还有待于进一步深入。

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