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中南大学学报(社会科学版)
ZHONGNAN DAXUE XUEBAO(SHEHUI KEXUE BAN)

2017年09月第23卷第5期
   
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文章编号:1672-3104(2017)05-0114-08
 
基于雾霾治理的企业环境绩效指标构建
 
彭满如1,金友良2,范忞2
 
(1. 中南大学计划财务处,湖南长沙,410083;2. 中南大学商学院,湖南长沙,410083)
 
摘  要: 以雾霾治理为背景,借鉴压力-状态-响应(简称PSR)模型,构建了企业环境绩效指标体系,运用层次分析法对各指标权重进行了赋值;企业根据各指标的得分和权重计算,可获得有关雾霾治理的综合评价结果。研究发现,废气污染治理投资占环保投资及收入的比重大小,可反映企业对雾霾治理的重视程度;构建的环境绩效指标可作为评价和监督企业环境管理的有效工具,促使企业从源头控制污染物的排放,为我国雾霾治理提供决策参考。
 
关键词: 雾霾治理;环境绩效;PSR;指标体系
 
 
Establishment of environmental performance index for enterprises based on fog haze governance
 
PENG Manru1, JIN Youliang2, FAN Min2
 
(1. Planning and Financial Department; Central South University, Changsha 410083, China;
2. Business School, Central South University, Changsha 410083, China)
 
Abstract: By taking of the haze governance as the background, the present essay establishes the environmental performance index by borrowing Pressure-State-Response (PSR) model, and endows value, by combining with the analysis hierarchy process (AHP), to the performance evaluation indicators. In this way, enterprises can acquire objective and comprehensive evaluation result about fog haze governance according to scores and weight of each index. The study finds that the proportion of air pollution control investment in environmental protection investment and income can reflect how much emphasis that the enterprise puts on the haze governance; and the environmental performance indicators constructed can be used as an effective tool to evaluate and supervise the environmental management of enterprises, and promote enterprises to control the emission of pollutants from the source, and provide reference to decision-making in haze governance in our country.
 
Key words: fog haze governance; environmental performance; PSR (Pressure-State-Response); indicator system
 
 
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