重污染企业环境绩效评价体系构建研究——基于造纸产业分析

Study on the Construction of the Environmental Performance Evaluation System of Heavy-Polluting Enterprises-Based on the Analysis of the Papermaking Industry

污染防治作为我国全面小康建设的三大攻坚战之一,是促进我国经济高质量发展的重要战略任务之一。其关键在于高污染行业企业如何有的放矢地实现环境治理。环境绩效评价体系作为评估与判断企业环保治理活动成效的管理工具,能在发现企业环境治理现存问题与改进企业治理水平过程中产生举足轻重的作用。有鉴于此,文章以重污染造纸产业为切入点,结合我国国情和行业特点,通过框架构建、指标选取与检验、综合赋权等流程,系统地构建了可直接适用于造纸产业的环境绩效评价体系。在此基础上,以Z纸业为例展开具体的实证评价与分析,旨在为该类重污染企业及时调整自身环境绩效问题,高效提升其环境治理水平有所助益。

Pollution prevention and control, as one of the three major battles in building a well-off society in an all-round way in China, is one of the crucial strategic tasks to promote the high-quality development of China′s economy, and the key core of it lies in how enterprises in heavy-polluting industries can achieve targeted environmental governance. The environmental performance evaluation system, as a management tool to evaluate and judge the effectiveness of environmental protection activities of enterprises, can play an irreplaceable role in discovering the existing problems of enterprise environmental governance and improving enterprise governance. In view of this, the heavy-polluting papermaking industry was taken as the breakthrough point in this paper. Based on China′s national realities and industrial characteristics, an environmental performance evaluation system that can be directly applied to the papermaking industry was systematically constructed through framework construction, index selection and inspection, and comprehensive empowerment. On this basis, the Z papermaking industry was taken as an example, the specific empirical evaluation and analysis were carried out, aiming to help this kind of heavy-polluting enterprises solve their problems in environmental performance in time and improve their environmental governance efficiently. In addition, the research can also provide reference for the development of environmental performance evaluation of other heavy-polluting enterprises, which has important theoretical and practical significance for reference.