Research on Investment Efficiency of Environmental Protection Resources of Chemical Enterprises Based on Audit Information

DOI

10.2991/meeah-18.2018.22How to use a DOI?

Keywords

Auditing, Efficiency of Resources, Environmental Protection, Chemical enterprises.

Abstract

There are many environmental pollution factors in the production process of chemical enterprises. Environmental protection is a prerequisite for normal production in the entire chemical industry, and a large amount of resources should be put into environmental protection for preventing environmental pollution accidents. This paper systematically discusses the requirements of application for the introducing audit data to efficiency assessment system of environmental protection resources. meanwhile, the characteristics of recommended methed of DEA are also explained. This DEA method of efficiency assessment can be applied to all units of a chemical enterprise which may cause environmental pollution accidents in chemical production, and is also used to estimate and reflect the efficiency of resource invested to prevent environmental pollution accidents. Based on the function of this evaluation system, the main framework of data envelopment analysis (DEA) of efficiency evaluation system which is consistent with the characteristics of audit data of chemical enterprises is proposed. The purpose of this study is to help effectively manage the resources invested in environmental protection based on information of auditing.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - En-Zhu Li
AU  - Guan-Nan Li
AU  - Yu-Jie Xue
PY  - 2018/12
DA  - 2018/12
TI  - Research on Investment Efficiency of Environmental Protection Resources of Chemical Enterprises Based on Audit Information
BT  - Proceedings of the 2018 International Conference on Management, Economics, Education, Arts and Humanities (MEEAH 2018)
PB  - Atlantis Press
SP  - 125
EP  - 129
SN  - 2352-5398
UR  - https://doi.org/10.2991/meeah-18.2018.22
DO  - 10.2991/meeah-18.2018.22
ID  - Li2018/12
ER  -