节点文献
环保型设备投资决策问题研究
【作者】 姜林林；
【导师】 肖序；
【作者基本信息】 中南大学 ， 会计学， 2009， 硕士
【摘要】 环保型设备投资决策与通常的设备投资决策主要有两点不同:一是与一般投资相比,其成本、效益的范围更广,要将环境负荷的减少作为一项重要的成效来考虑;二是须充分考虑环保型设备所具有的环保功能,以及环境投资的效率。环保型设备投资主要是以削减环境负荷为前提,但也需考虑成本投入的规模,这就需要同时考虑环保效果与经济方面的成本负担。因此,仔细研究环境负荷的削减效果与成本投入规模的联系规律,选择一个平衡协调点就显得十分重要。本论文共五章。第一章为引论,指出了研究现状及意义,并阐述了论文的研究思路与方法;第二章为环保型设备投资决策原理,对几个相关概念进行了界定,介绍了环保型设备投资决策的原则,阐述了环保型设备投资决策与环境成本管理的联系;第三章为环保型设备投资决策的内容,界定了环保型设备投资的成本、效益概念及范围,对环境保护效果进行了详细介绍;第四章为环保型设备投资决策分析,阐述了环保型设备投资的综合评价模型,并指出在实务中存在优先排位某一方面的评价,列举了考虑经济性效益、不考虑经济性效益二种基本评价模型;接着对环保型设备投资的经济性评价指标和效果性评价指标进行了介绍,最后引用多目标决策的灰色层次分析法作为环保型设备投资的决策方法;第五章则是环保型设备投资决策应用案例。环保型设备投资侧重于企业环境保护效果,是在确保环境保护标准达标或接近达标的前提下兼顾投资的经济效益。论文研究成果以期能对企业做出正确的环保型设备投资决策提供帮助。
【Abstract】 There are two differences between the investment decision of environment protecting equipments and normal equipments. One is compared with normal investment, the scope of costs and benefits of environment protecting equipments is larger. It considers the reduction of the environmental burden as an important cost and benefit. The other is to consider the environment protecting function of the environment protecting equipments and the efficiency of the environment protecting investment. The investment of environment protecting equipments is based on the reduction of the environmental burden, but also should consider the size of the cost investment. It means we must both consider the effect of environment protecting and the economical cost burden. So, it is very important to study the logicality of the reduction effect of the environmental burden and the cost investment size to choose a balance point.The paper is divided into five chapters. The first chapter is an introduction, and points out the reserch progress and significance, and elaborates research mentality and method; The second chapter is the principles of the investment decisions of environment protecting equipment. It defines some relative concepts, introduces the principles of the investment decisions defines of the environment protecting equipments, and points out the relationship between environmental cost management and the investment decisions of environment protecting equipment. The third chapter is the contents of the investment decisions of environment protecting equipment. It defines the concepts and scopes of cost and benefit of the environment protecting equipments investment, and introduces the effect of environment protection in detail. The fourth chapter is the analysis of the investment decisions of environment protecting equipment. It proposes the comprehensive evaluation model of the investment decisions of environment protecting equipment, and points out there are two basical evaluation models which consider some side in priority. One is considering the economical benifits, and the other is no considering of the economical benifits. Then it introduces the indicators of the economical evaluation and the environment protecting effect evaluation. At last, it quotes the Analytic Hierarchy Process as the methods of the investment decisions of environment protecting equipment. The fifth chapter is the application case of the investment decisions of environment protecting equipment.The investment of environment protecting equipment focuses on the environment protecting effects. It is based on satisfying the environment protecting standards or approach the standards to consider the economical benefits of the investment. It is hoped that the research results of this paper can do some favor to the enterprises to make the correct investment decisions of environment protecting equipments.