高质量发展驱动下造纸企业环保投资效率的案例研究  

A Case Study of Efficiency Evaluation of Environmental Protection Investment in Papermaking Enterprises Driven by High-quality Development

作　　者：张亚连[1] 罗颖嘉 刘承智[2] ZHANG Yalian;LUO Yingjia;LIU Chengzhi(Business School,Central South University of Forestry and Technology,Changsha 410004,China;School of Law and Business,Shaoyang University,Shaoyang 422000,China)

机构地区：[1]中南林业科技大学商学院,湖南长沙410004 [2]邵阳学院法商学院,湖南邵阳422000

出　　处：《邵阳学院学报（社会科学版）》2024年第2期64-74,共11页Journal of Shaoyang University:Social Science Edition

基　　金：湖南省社科基金年度项目“环境管理会计助推企业高质量发展的机理与路径研究”(22YBA121);湖南省自然科学基金面上项目“‘双碳’目标导向下企业碳成本核算研究”(2022JJ31021);湖南省注册会计师资产评估行业研究课题“服务绿色产业发展,碳资源资产评估业务研究”(2023-YB-5)。

摘　　要：我国经济高质量发展目标要求企业在实现经济价值的同时兼顾环境和社会效益。文章选取造纸业中环保数据披露较为全面、详细的景兴纸业作为案例研究对象。在前期学者等构建的环保投资效率评价指标体系的基础上,从经济、环境、社会三个维度构建了适合该企业的环保投资效率评价指标。从投入产出视角出发,运用DEA法对其环保投资效率进行评价,探寻其环保投资效率存在的问题及成因,并有针对性地提出相关对策建议,以期为高质量发展驱动下造纸业的环保投资决策提供参考和借鉴。The goal of high-quality economic development in China requires enterprises to balance environmental and social benefits while realizing economic value.The paper selects Jingxing Paper,a company in the paper industry that provides comprehensive and detailed disclosure of environmental protection data,as the case study object.On the basis of the environmental investment efficiency evaluation index system constructed by scholars in the early stage,suitable environmental investment efficiency evaluation indicators for the enterprise were constructed from three dimensions:economy,environment,and society.From the perspective of input-output,the paper evaluates the efficiency of environmental investment through DEA method,analyzes the problems and causes of its environmental investment efficiency,and proposes targeted countermeasures and suggestions,in order to provide reference for environmental investment decision-making in the paper industry under the background of high-quality development.

关 键 词：高质量发展 环保投资效率 造纸业 景兴纸业 

分 类 号：F272.5[经济管理—企业管理]