基于环境价值的钢铁企业环境绩效DEA评价研究

摘要

This paper evaluates the environmental performance of iron and steel enterprises by collecting the energy consumption, environmental emissions and financial data.The analysis of total factor productivity(TFP)shows that Maanshan iron and Steel Company's lack of enterprise management leads to low comprehensive technical efficiency, which indicates that the enterprise should avoid blind expansion, and focus on improving their scale economy level.The lack of technological innovation issues in Shandong Iron and Steel Company and Taigang Company's low Malmquist index.It is indicated that the two companies should put emphasis on energy-saving and cost-reducing.The results of efficiency value analysis show that there are obvious discrepancies among the sample enterprises.Like Hebei Iron and Steel Company, Maanshan Iron and Steel Company and Wuhan Iron and Steel Company, clean water depletion, energy consumption and sulfur dioxide emissions are the weak points of environmental performance management.Without control it may cause more serious impact on the social environment.Based on the evaluation and analysis of the environmental performance of these enterprises, these iron and steel enterprises should conscientiously improve the environmental performance by strengthening the efficiency of resource recycling, reducing the discharge of the three waste, and actively fulfilling the obligation of information disclosure.%通过搜集国内具有代表性的大中型钢铁企业近三年的能源消耗、环境排放以及财务数据,对钢铁企业环境绩效进行全要素生产效率分析表明,马鞍山钢铁由于企业管理不到位导致综合技术效率偏低,应避免盲目扩张,着重提高其规模经济水平;山东钢铁以及太钢不锈由于技术创新不足导致Malmquist指数较低,应在节能降耗的技术上进行重点投入.效率值结果分析表明,钢铁行业样本企业之间差异较为明显,河北钢铁、马鞍山钢铁以及武钢集团的新水使用、能源消耗、二氧化硫排放是其环境绩效管理的薄弱环节,若不加以控制可能会对社会环境造成较为严重的影响.相关钢铁企业应通过加强资源循环利用效率、减少三废排放、积极履行信息披露义务等得力措施,切实改善环境绩效.