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On Performance Evaluation of Qilu Petrochemical Flue Gas Desulfurization Project in an Environmental Accounting Approach

Author: HanBing
Tutor: DengXiaoHui；SongDaoHong
School: Ocean University of China
Course: Project Management
Keywords: Environmental accounting Project management Performance evaluation
CLC: X196
Type: Master's thesis
Year: 2009
Downloads: 208
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Abstract

At present, the passage of the project performance evaluation methods are:For operating projects, primarily through the preparation of financial analysis reports, calculate the project’s profitability, solvency and financial viability, to determine the financial acceptability of the project, clearly the principal and project finance The value of investor contributions; for non-operating items, not to profitability analysis, the main analysis of the project’s financial viability.While the financial evaluation indicators as the basic norms of decision-making for most people to accept. However, there exists a common problem:One cannot take full account of the project’s environmental benefits. Whether on the accounting earnings-based static analysis, or to cash flow-based dynamic analysis method, are based on the life of the project the main project within the financial income and expenditure as an indicator of the actual basis at the expense of the project might bring in the existing system, paid for by the community of external environmental costs. As the external environmental costs not included in the current financial analysis indicators tend to make the project economic evaluation of the results deviate from the actual situation,Does not fully reflect the ecological and economic benefits the project can easily consume a great deal of resources to serious pollution of the project, due to the good economic benefits of making difficult for enterprises to advance the financial self-denial, the results of financial analysis of viable projects, implementation has brought a large number of environmental problems, but the cost of its governance by the community at large.A growing number of environmental and corporate governance practices are incompatible with the traditional lack of enterprise performance evaluation of environmental resources, environmental responsibility and environmental costs of metering, the lack of environment for enterprises to obtain recognition of gain or loss. The rapid economic development and the coexistence of contradictory situation of serious environmental pollution has become a worldwide problem, apart from the enactment of relevant laws, regulations, environmental management, the solution to this problem is one of effective measures to engage in corporate environmental performance evaluation, mobilization of enterprises to participate in environmental management initiative, to promote sustainable development of enterprises.Currently, the project’s financial performance evaluation has been self-contained, and environmental performance evaluation has already begun to take shape, to carry out a link between the lack of effective communication and resource sharing. In summing up the project financial performance evaluation, and environmental performance evaluation of the concept and characteristics, based on this paper, environmental accounting as a link and an entry point in the country’s existing tax system and the conditions of the price system, the establishment of environmental accounting based on project performance evaluation methods, give full consideration to the cost of the project explicit and implicit costs of the project on the environmental impact of the environment in the form of the cost of the project cost included in full consideration of the project explicit benefits and implicit benefitsIn order to calculate the project’s environmental benefits, through a series of statements to calculate the results of evaluation index for assessing the project’s profitability, liquidity, and the impact on the environment, as far as to determine the feasibility of the project. And through thermal power plant flue gas desulfurization project Qilu Petrochemical empirical research, analysis Qilu Petrochemical Thermal Power Plant Flue Gas Desulfurization Project after the implementation of the environmental benefits and environmental costs, while ensuring the project comply with the relevant development strategies and priority areas of development under the premise of the requirements for The project performance evaluation of the specific characteristics, to build a project-based environmental accounting.Effective evaluation method validation and analysis, achieve the project’s financial performance evaluation and the organic integration of environmental performance evaluation in order to look for other projects a reference for performance evaluation.Based on environmental accounting project performance evaluation method of project evaluation of great significance, it fully into account the environmental costs on the basis of the project to reflect the project’s profitability, liquidity, ability to resist risks, especially the ratio of environmental costs such as environmental impact Power index analysis to quantitative manner that will reflect the environmental impact of the project, not only to meet the information users to understand the environmental impact of the project needs of the situation, but also the information at a glance. Environmental accounting in the project financial evaluation of the measurement and analysis, investment decision-makers to provide a comprehensive basis for decision making to improve the accuracy of decision-making. Facilitate the project, businesses and communities to sustainable development.

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