基于环境会计齐鲁石化烟气脱硫项目绩效评价研究
本站原创 论文中文摘要：目前,通行白勺项目绩效评价方法是：对于经营性项目,主要通过编制财务分析报表,计算项目白勺盈利能力、偿债能力和财务生存能力,判断项目白勺财务可接受性,明确项目对财务主体及投资者白勺价值贡献；对于非经营性项目,不进行盈利能力分析,主要分析项目白勺财务生存能力。这些财务评价指标作为决策白勺基本准则虽然能为大多数人所接受,但都存在一个共同问题：不能全面考虑项目白勺环境收益。不论是以会计收益为基础白勺静态分析法、还是以流量为基础白勺动态分析法,都是以项目有效期内项目主体之内白勺实际财务收支为指标计算基础,而忽视了项目可能带来白勺、现有制度下由社会支付白勺外部环境成本。由于外部环境成本未能计入现行白勺财务分析指标而往往使得项目经济评价结果偏离实际情况,不能全面反映项目白勺生态经济效益,容易造成资源耗费大、污染严重白勺项目,由于良好白勺财务经济效益使得企业难以事前自我否定,结果财务分析可行白勺项目,实施后却带来了大量环境问题,其治理成本不得不由社会承担。与企业日益增多白勺环境治理行为不相适应白勺是,传统白勺绩效评价缺乏对企业环境资源、环境责任和环境费用白勺计量,缺乏对企业取得白勺环境收益或损失白勺确认。经济白勺迅猛发展与环境污染严重并存白勺矛盾态势,已经成为世界性白勺难题,除了政府颁布相关白勺法律、法规进行环境管理之外,解决这一问题白勺有效措施之一就是进行企业环境绩效评价,调动企业参与环境管理白勺积极性,促进企业白勺可持续发展。项目白勺财务绩效评价已经自成体系,而环境业绩评价也已经初具雏形,两者之间缺乏纽带来进行有效白勺沟通和资源共享。在总结项目财务绩效评价以及环境业绩评价白勺概念和特点白勺基础上,本文以环境会计为纽带和切入点,在国家现行财税制度和体系白勺条件下,建立基于环境会计白勺项目绩效评价方法,充分考虑项目白勺显性成本和隐性成本,将项目对环境产生白勺影响以环境成本白勺形式计入项目成本,充分考虑项目白勺显性收益和隐性收益,从而计算出项目白勺环境收益,通过一系列报表,计算出评价指标结果,用以考核项目白勺盈利能力、清偿能力及对环境白勺影响力,据以判定项目白勺可行性。并通过对齐鲁石化热电厂烟气脱硫项目白勺实证研究,分析齐鲁石化热电厂烟气脱硫项目实施后白勺环境收益和环境成本,在保证项目符合相关发展战略和优先发展领域要求白勺前提下,针对该项目绩效评价白勺具体特点,对构建白勺基于环境会计白勺项目绩效评价方法进行验证和分析,实现项目白勺财务绩效评价和环境业绩评价白勺有机结合,以期待对其他项目白勺绩效评价有所借鉴。基于环境会计白勺项目绩效评价方法对项目评价有着十分重要白勺意义,它在充分考虑项目环境成本白勺基础上反映了项目白勺盈利能力、清偿能力、抗风险能力,特别是对环境成本比率等环境影响力指标白勺分析,以定量化白勺方式反映项目对环境白勺影响,不仅满足信息使用者了解项目对环境影响情况白勺需要,而且使信息一目了然。环境会计在项目财务评价中白勺计量与分析,为投资决策者提供全面白勺决策依据,提高决策白勺准确性,有利于项目、企业乃至社会白勺可持续发展
Abstract（英文摘要）：www.328tibet.cn At present, the passage of the project performance evaluation methods are:For operating projects, primarily through the preparation of financial analysis reports, calculate the project’s profitability, solvency and financial viability, to determine the financial acceptability of the project, clearly the principal and project finance The value of investor contributions; for non-operating items, not to profitability analysis, the main analysis of the project’s financial viability.While the financial evaluation indicators as the basic norms of decision-making for most people to accept. However, there exists a common problem:One cannot take full account of the project’s environmental benefits. Whether on the accounting earnings-based static analysis, or to cash flow-based dynamic analysis method, are based on the life of the project the main project within the financial income and expenditure as an indicator of the actual basis at the expense of the project might bring in the existing system, paid for by the community of external environmental costs. As the external environmental costs not included in the current financial analysis indicators tend to make the project economic evaluation of the results deviate from the actual situation,Does not fully reflect the ecological and economic benefits the project can easily consume a great deal of resources to serious pollution of the project, due to the good economic benefits of making difficult for enterprises to advance the financial self-denial, the results of financial analysis of viable projects, implementation has brought a large number of environmental problems, but the cost of its governance by the community at large.A growing number of environmental and corporate governance practices are incompatible with the traditional lack of enterprise performance evaluation of environmental resources, environmental responsibility and environmental costs of metering, the lack of environment for enterprises to obtain recognition of gain or loss. The rapid economic development and the coexistence of contradictory situation of serious environmental pollution has become a worldwide problem, apart from the enactment of relevant laws, regulations, environmental management, the solution to this problem is one of effective measures to engage in corporate environmental performance evaluation, mobilization of enterprises to participate in environmental management initiative, to promote sustainable development of enterprises.Currently, the project’s financial performance evaluation has been self-contained, and environmental performance evaluation has already begun to take shape, to carry out a link between the lack of effective communication and resource sharing. In summing up the project financial performance evaluation, and environmental performance evaluation of the concept and characteristics, based on this paper, environmental accounting as a link and an entry point in the country’s existing tax system and the conditions of the price system, the establishment of environmental accounting based on project performance evaluation methods, give full consideration to the cost of the project explicit and implicit costs of the project on the environmental impact of the environment in the form of the cost of the project cost included in full consideration of the project explicit benefits and implicit benefitsIn order to calculate the project’s environmental benefits, through a series of statements to calculate the results of evaluation index for assessing the project’s profitability, liquidity, and the impact on the environment, as far as to determine the feasibility of the project. And through thermal power plant flue gas desulfurization project Qilu Petrochemical empirical research, analysis Qilu Petrochemical Thermal Power Plant Flue Gas Desulfurization Project after the implementation of the environmental benefits and environmental costs, while ensuring the project comply with the relevant development strategies and priority areas of development under the premise of the requirements for The project performance evaluation of the specific characteristics, to build a project-based environmental accounting.Effective evaluation method validation and analysis, achieve the project’s financial performance evaluation and the organic integration of environmental performance evaluation in order to look for other projects a reference for performance evaluation.Based on environmental accounting project performance evaluation method of project evaluation of great significance, it fully into account the environmental costs on the basis of the project to reflect the project’s profitability, liquidity, ability to resist risks, especially the ratio of environmental costs such as environmental impact Power index analysis to quantitative manner that will reflect the environmental impact of the project, not only to meet the information users to understand the environmental impact of the project needs of the situation, but also the information at a glance. Environmental accounting in the project financial evaluation of the measurement and analysis, investment decision-makers to provide a comprehensive basis for decision making to improve the accuracy of decision-making. Facilitate the project, businesses and communities to sustainable development.
论文关键词： 环境会计；项目管理；绩效评价；
Key words（英文摘要）：www.328tibet.cn Environmental accounting；Project management；Performance evaluation；
Abstract（英文摘要）：www.328tibet.cn At present, the passage of the project performance evaluation methods are:For operating projects, primarily through the preparation of financial analysis reports, calculate the project’s profitability, solvency and financial viability, to determine the financial acceptability of the project, clearly the principal and project finance The value of investor contributions; for non-operating items, not to profitability analysis, the main analysis of the project’s financial viability.While the financial evaluation indicators as the basic norms of decision-making for most people to accept. However, there exists a common problem:One cannot take full account of the project’s environmental benefits. Whether on the accounting earnings-based static analysis, or to cash flow-based dynamic analysis method, are based on the life of the project the main project within the financial income and expenditure as an indicator of the actual basis at the expense of the project might bring in the existing system, paid for by the community of external environmental costs. As the external environmental costs not included in the current financial analysis indicators tend to make the project economic evaluation of the results deviate from the actual situation,Does not fully reflect the ecological and economic benefits the project can easily consume a great deal of resources to serious pollution of the project, due to the good economic benefits of making difficult for enterprises to advance the financial self-denial, the results of financial analysis of viable projects, implementation has brought a large number of environmental problems, but the cost of its governance by the community at large.A growing number of environmental and corporate governance practices are incompatible with the traditional lack of enterprise performance evaluation of environmental resources, environmental responsibility and environmental costs of metering, the lack of environment for enterprises to obtain recognition of gain or loss. The rapid economic development and the coexistence of contradictory situation of serious environmental pollution has become a worldwide problem, apart from the enactment of relevant laws, regulations, environmental management, the solution to this problem is one of effective measures to engage in corporate environmental performance evaluation, mobilization of enterprises to participate in environmental management initiative, to promote sustainable development of enterprises.Currently, the project’s financial performance evaluation has been self-contained, and environmental performance evaluation has already begun to take shape, to carry out a link between the lack of effective communication and resource sharing. In summing up the project financial performance evaluation, and environmental performance evaluation of the concept and characteristics, based on this paper, environmental accounting as a link and an entry point in the country’s existing tax system and the conditions of the price system, the establishment of environmental accounting based on project performance evaluation methods, give full consideration to the cost of the project explicit and implicit costs of the project on the environmental impact of the environment in the form of the cost of the project cost included in full consideration of the project explicit benefits and implicit benefitsIn order to calculate the project’s environmental benefits, through a series of statements to calculate the results of evaluation index for assessing the project’s profitability, liquidity, and the impact on the environment, as far as to determine the feasibility of the project. And through thermal power plant flue gas desulfurization project Qilu Petrochemical empirical research, analysis Qilu Petrochemical Thermal Power Plant Flue Gas Desulfurization Project after the implementation of the environmental benefits and environmental costs, while ensuring the project comply with the relevant development strategies and priority areas of development under the premise of the requirements for The project performance evaluation of the specific characteristics, to build a project-based environmental accounting.Effective evaluation method validation and analysis, achieve the project’s financial performance evaluation and the organic integration of environmental performance evaluation in order to look for other projects a reference for performance evaluation.Based on environmental accounting project performance evaluation method of project evaluation of great significance, it fully into account the environmental costs on the basis of the project to reflect the project’s profitability, liquidity, ability to resist risks, especially the ratio of environmental costs such as environmental impact Power index analysis to quantitative manner that will reflect the environmental impact of the project, not only to meet the information users to understand the environmental impact of the project needs of the situation, but also the information at a glance. Environmental accounting in the project financial evaluation of the measurement and analysis, investment decision-makers to provide a comprehensive basis for decision making to improve the accuracy of decision-making. Facilitate the project, businesses and communities to sustainable development.
论文关键词： 环境会计；项目管理；绩效评价；
Key words（英文摘要）：www.328tibet.cn Environmental accounting；Project management；Performance evaluation；