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高质量发展驱动下造纸企业环保投资效率的案例研究

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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.
A Case Study of Efficiency Evaluation of Environmental Protection Investment in Papermaking Enterprises Driven by High-quality Development
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 pro-tection 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 eval-uation 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 invest-ment 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 in-vestment decision-making in the paper industry under the background of high-quality development.

high-quality developmentenvironmental investment efficiencypaper industryJingxing Paper industry

张亚连、罗颖嘉、刘承智

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中南林业科技大学 商学院,湖南 长沙 410004

邵阳学院 法商学院,湖南 邵阳 422000

高质量发展 环保投资效率 造纸业 景兴纸业

湖南省社会科学基金年度项目湖南省自然科学基金面上项目湖南省注册会计师资产评估行业研究课题

22YBA1212022JJ310212023-YB-5

2024

邵阳学院学报(社会科学版)
邵阳学院

邵阳学院学报(社会科学版)

影响因子:0.655
ISSN:1672-1012
年,卷(期):2024.23(2)
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