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论文编号：	819
作者编号：	2220060754
上传时间：	2008/6/25 17:19:32
中文题目：	基于循环经济模式的钢铁企业环保
英文题目：	Study on Economic Evaluation M
指导老师：	戚安邦
中文关键字：	循环经济 环保项目 绿色核算
英文关键字：	Recycling economy Environmenta
中文摘要：	钢铁工业是典型的流程工业，资源、能源消耗非常高，污染严重。近几年，国家出台了一系列宏观调控和产业调整政策，对钢铁企业的发展产生了重大影响。钢铁企业在快速发展的同时，必须根据国家产业政策和节能减排目标考虑能源消耗和污染物排放对企业经济效益的影响。面对市场和政府节能减排要求的双重压力，钢铁企业越来越重视节能减排工作，逐步加大了节能减排项目的投资力度，环保节能项目已成为新的投资热点。 基于循环经济模式下的环保项目的实施将改变钢铁生产资源链，不仅改善环境，而且不同程度上利用了原来的资源或资产，使企业部分废弃物通过治理得到综合利用，减少了排污费，降低了能耗，能够通过经济政策获得补贴或奖励，同时对企业生产系统有较大影响。为使企业因投资环保获得的收益量化，本文对基于循环经济模式下的环保项目独特型进行了分析，研究了企业环保项目的实施与环境成本、效益的关系，利用经济评价方法中的“有无法”对项目的环境成本进行细化，并将外部环境成本内部化，根据资源环境经济核算体系的维护成本原理对环保项目实施前后污染物变化情况进行比较，提出了环保项目的环境效益核算思路和方法。在此基础上，重点分析了环保项目的成本和效益核算方法，充分考虑环境经济政策对项目经济效益的影响和项目对其它工序形成的潜在收益，修正完善了环保项目成本—收益评价公式，构建了环保项目评价模型，为环保项目的经济评价提供了可资借鉴的理论依据，并结合企业具体案例用实证分析证明利用此评价方法将有助于企业对方案进行比较分析，有利于企业决策。 由于环保项目的成本和收益具有较大的不确定性，环境政策是随着国家经济发展和环境投资理论的完善而不断修订出台的，在进行项目评价时应对钢铁企业环保项目的环境成本和效益进行深入研究分析，综合考虑项目本身成本、效益及项目实施外部环境收益和对相关工序形成的潜在收益，应用文中提出的经济评价方法，采用定量分析和定性分析相结合，以定量分析为主，以定性分析为辅，同时还应进行盈亏平衡分析、敏感性分析和风险分析。 本文根据基于循环经济模式下的环保项目的特点提出的经济评价方法不仅适用于钢铁企业，对其他行业此类项目的投资决策分析具有普遍指导和借鉴意义。
英文摘要：	Steel industry is a typical processing industry with high energy and resource consumption and heavy pollution. In recent years, a series of macro-control and industrial readjustment policies have been issued by the State, producing a huge influence on development of steel industry. On development, based on State industrial policies as well as energy-saving and emission reduction targets, steel enterprise must think over influences on its economic benefits caused by energy consumption and pollution emission. Facing pressures both from market demand and governmental requirements, steel enterprise has paid more and more attention on energy saving and emission reduction and enhanced investment on that field gradually, resulting in energy-saving and emission reduction project becoming a new and hot investment issue. Steel enterprise’s implementation of recycling-economy-mode environmental protection project shall change steel production resource chain, and it not only improves environmental condition, but also utilizes former resources or assets to certain extent and makes enterprise’s partial wastes be fully utilized, as a result, reducing enterprise’s pollution fee and energy consumption. Meanwhile, enterprise can get allowance or encouragement through economic policies and also has a rather important influence on steel production system. In order to quantity benefits obtained by enterprise through investment on environmental protection, this thesis analyses the uniqueness of recycling-economy-mode environmental protection project, studies relations of enterprise’s implementation of environmental protection project, environmental cost and benefit, uses “have or no method” of economic evaluation method to refine environmental cost, internalizes external environmental cost and makes comparison of pollutant changes before and after implementation of environmental protection project according to maintenance cost theory of resource and environment economical calculation system and then puts forward environmental benefit calculation thought and method of environmental protection project. On that basis, this thesis mainly analyses cost and benefit calculation method of environmental protection project, fully considers the effect on economic benefit of project caused by environmental economical policies and the potential income arisen in its technical processes caused by project, corrects and improves cost-benefit evaluation formula and establish evaluation module, providing a favorable theoretical basis for economic evaluation of environmental protection project. Meanwhile, the thesis, with consideration of enterprise’s special case, proves that using this evaluation method is favorable for enterprise to make comparison and analysis and also favorable for enterprise to make decision. Due to a large uncertainness of cost and benefit of environmental protection project, environmental policies are issued and edited continuously following national economic development and the perfection of environmental investment theory. On evaluating a project, environmental cost and benefit of environmental protection project in steel industry shall be studied and analyzed deeply, project cost, benefit, external environmental income of project implementation as well as the potential benefit arisen in the relative technical processes shall be considered fully. By using the economic evaluation method mentioned in this thesis, quantitative analysis and qualitative analysis shall be used and combined together with taking quantitative analysis as the main part and qualitative analysis as the auxiliary part. Meanwhile, profit and loss analysis, sensitivity analysis and risk analysis also shall be carried out. According to the characteristics of recycling-economy-mode environmental protection project, the economic evaluation method presented in this thesis, is not only suitable for steel industry, but also has a common guide and meaning for decision-maker in other similar projects.
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