【作者】 杨洋；

【导师】 张雪梅；

【作者基本信息】 中国地质大学（北京） ， 会计学， 2010， 硕士

【摘要】 随着经济的不断发展,我国环境污染、生态破坏的问题也越来越严重,党的十六大提出了科学发展观这一重要理论,国家也早已经将环境保护列为基本国策,在科学技术水平日益提高的同时,加大了对环境污染治理的力度。企业作为生产活动的主要参与者,应该树立牢固的环境保护的意识,加强对环境保护投资的重视。本文对环境保护投资综合效益相关理论进行了研究,在对国内外相关领域研究成果总结和借鉴发达国家治理环境污染先进经验的基础上,以我国钢铁行业、造纸行业、电力行业等相对污染比较严重的行业中70家上市公司2008年半年报环保投资综合效益相关内容为代表,对企业进行环境保护投资所实现的综合效益进行了实证统计与分析,最后针对我国目前实际状况,对如何提高我国企业环境保护投资综合效益提出了建议。本文得出如下结论:(1)环境保护投资综合效益包括经济效益、环境效益和社会效益。其中,获得经济效益是企业关注的重点,获取环境效益是进行投资的直接目的,实现社会效益是投资的根本目的。(2)企业是环境保护投资的主体,在生产经营的同时,要加强环境保护的观念,不能以牺牲环境为代价谋求经济的一时发展,要保障经济建设和环境之间的和谐关系,积极实现综合效益。通过对我国部分污染较为严重的企业财务报表中环境保护投资情况的分析可以看出,企业多采用新建及改造环境保护设备设施、购买或自行开发研制环保无形资产等方式进行投资,多体现于资产负债表中。由此所实现的综合效益主要表现为:在所实现的经济效益方面,企业增加了相应的营业收入、获得了政府相关的补贴收入,同时也有效降低了产品能耗成本;环境效益方面,有效地治理了环境污染,实现了资源节约与再利用,主要能耗指标大幅度下降,改善了生产与生活环境;社会效益方面,可与环境效益相结合分析,主要表现为污染治理前后环境的变化和居民生活条件的改善。(3)对我国企业提高环境保护投资综合效益的几点建议:①正确处理经济发展与环境保护之间的关系,发展循环经济;②建立国家环境保护基金,实现相关领域的规模型经济;③运用行政手段,提高排污费的标准;④企业加大环境保护投资的力度,调整环境保护投资方向;⑤企业扩大环境保护投资的范围,全面实现综合效益;⑥企业细化环境保护投资信息披露,进行综合效益绩效评价。更多还原

【Abstract】 Content :With the growth of economy of our country, the problem of environmental pollution and ecocide become more and more serious. Communist Party of China’s 16th meeting put up the theory of development, which should be built on science and harmony. Protecting environment is also columned for our country’s basic policy. With science and technology level improved gradually, our governments take renovating the environmental contamination seriously. As the important and chief participator, companies should set up stable consciousness about environmental protection, and attach importance to environmental protection investment.This paper illuminated some fundamental conceptions about environmental protection investment, and analyzed the comprehensive benefits of company’s environmental protection investment, which based on 70 public companies’financial statements of the first half of 2008. These companies included iron and steel industry, paper making industry and electric power industry and so on, which all belong to the serious degree contaminating industry. The last part of this paper gave some advices about how to improve the comprehensive benefits of environmental protection investment of our country. The main conclusions in the paper are as follows:(1) Comprehensive benefits of environmental protection investment includes economic benefit, environmental benefit and social benefit. In these benefits, economic benefit is the part which companies pay more attention to. The direct purpose of investment is to get environmental benefit, and achieve social benefit is the fundamental purpose.(2) Companies are the main parts in environmental protection investment, which should protect environment when producing and operating. They can’t take the cost of damage to the environment to economic development. A harmonious relationship should be built during environment protecting and economy developing. By analyzing the financial statements of some companies which pollute environment seriously, we can see building and replacing environmental protection equipments and intangible assets are the main ideas. These are mostly reflected in the balance sheets. Companies increase the incomes and reduce costs by investing environmental protection, which could be the economic benefits. For the environmental benefits, not only the environmental pollution being controlled and resource being reused and saved, but also improve the producing and living surroundings. And the social benefits can be indicated by the changes in environment and the improvement of living conditions of people.(3) Some suggestions to promote the comprehensive benefits:①Having the correct treatment to economy and environment and developing the circular economy.②Our country should create the Environmental Protection Fund to achieve the economy of scale.③Raise the standards of sewage charges by using administrative measures.④Companies should put more efforts to environmental protection and adjust the direction of environmental protection investment.⑤Companies should expand the scope of environmental protection investment, and achieve comprehensive benefits.⑥Companies should reveal more detail information about environmental protection investment for performance evaluation.更多还原