Proceedings of the 2018 International Conference on Management, Economics, Education, Arts and Humanities (MEEAH 2018)

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

Authors
En-Zhu Li, Guan-Nan Li, Yu-Jie Xue
Corresponding Author
En-Zhu Li
Available Online December 2018.
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/).

Download article (PDF)

Volume Title
Proceedings of the 2018 International Conference on Management, Economics, Education, Arts and Humanities (MEEAH 2018)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
December 2018
ISBN
10.2991/meeah-18.2018.22
ISSN
2352-5398
DOI
10.2991/meeah-18.2018.22How to use a DOI?
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/).

Cite this article

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  -