基于费用效益分析的白酒企业节能减排项目可行性评估

摘要

To accelerate the transformation of economic development mode, promote energy-conservation and emission-reduction, and culti-vate low-carbon economy has become the development trend for all industries. Liquor-making industry, as a traditional industry, is in a critical period of transformation. Meanwhile, each process in liquor production and sales is involved with resources and environment, especially the process including water treatment and waste water discharge. To promote energy-conservation and emission-reduction in liquor-making indus-try required by social development, the feasibility of practicing energy-conservation and emission-reduction project in distilleries to promote the coordinated development of enterprise benefit and social benefit from the perspective of cost and benefit was investigated. A large-scale dis-tillery was taken as the example for empirical analysis. The results suggested that the project was feasible in the distillery which produced net profits as 25.5937 million CNY. Finally, some advice were put forward in view of three aspects including the construction of cyclic economy development system, setting up new management concept of energy-conservation and emissions-reduction, and strengthening technical innova-tion to produce ecological liquor products.%加快转变经济发展方式、推进节能减排、发展低碳经济成为产业发展的趋势。白酒行业作为传统产业，正处于转型发展的关键时期，同时白酒供产销的各个环节无不涉及资源环境问题，尤其是水质处理及污水排放问题。为促进白酒行业开展节能减排，适应企业和社会发展的需要，基于费用和效益的视角，研究白酒企业开展节能减排项目的可行性，从而促进企业效益和社会效益的协同发展。以某大型白酒企业为例进行了实证分析，结果表明，净效益现值为2559.37万元，在白酒企业开展的节能减排项目是可行的。同时，针对白酒企业开展节能减排提出了建立循环经济发展体系、树立新型节能减排管理理念、加强技术创新、发展生态酿酒等方面的建议。