废旧电器回收再生利用经济管理研究
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摘要
我国是电器生产、消费和出口大国。随着20世纪80年代以来购买的电器进入报废和淘汰的高峰,我国面临着越来越大的环境压力,对废旧电器科学的回收再生利用迫在眉睫。本文运用系统分析方法和现代经济管理理论,对废旧电器的回收再生利用和经济管理问题进行了系统的和深入的分析,提出了我国废旧电器回收再生体系建设的构想,废旧电器回收再生利用经济管理的理论框架。废旧电器回收再生利用经济管理,分废旧电器回收再生利用的企业经营管理和废电器中的污染物无害化处理的政府管理。
运用企业经营管理的基本理论,对废旧电器回收再生利用企业经营管理问题进行了具体分析,提出了废旧电器的收购价格、回收再生利用的成本和再生产品的销售管理方法,再生利用工程的投资评价方法。废电器收购价格依据再生材料价值制定,旧电器收购价格依据可再使用年限制定。废旧电器回收再生利用成本,采取包含经营成本和资本成本的完全作业成本法核算。再生电器和再生材料应多渠道销售,销售价格主要依据收购和再生、销售费用制定。废旧电器再生利用工程的投资评价,采用实物期权评价方法。在分析波动率性质的基础上,提出在现金流随机变动条件下基于全周期的波动率参数估算方法,尝试给出建设项目实物期权评价中波动率估算的通用解法。
运用环境经济管理的基本理论,对废电器中污染物无害化处理的政府管理问题进行了全面分析,提出了废电器中的污染物无害化处理的补贴、收费和监督的管理方法。建立了电器污染物无害化的补贴模型,研究了最低补贴标准和最高补贴标准的方法。研究了生产者责任延伸制以及国外经验,设计了我国的收费模式,建立了收费模型和费用分担模型。建立了无害化处理能力评价指标体系和模糊综合评价方法;分析了监督机构与处理企业的博弈过程和博弈策略;提出了监督机构绩效考核评价体系和多层次灰色评价方法。
China is an important country to produce, consume and export electric appliances in the world. It is urgent to recycle waste and old electric appliances(WOEA) scientifically because environmental pressure in China has been growing with the gradual discard of electric appliances produced since 1980s. Based on theories of systems engineering and management, recycling pattern and management framework were presented in this thesis. The economic management of recycling of WOEA comprises enterprise management and government administration of harmless treatment.
The pricing methods of WOEA, recycle cost management, marketing and investment evaluation were set up from concretely analysis of recycling process. According to the value of materials and the time remaining respectively, the prices of WOEA were established. The pricing of reusing products distributed multi-channel accord with the cost of raw material, production and marketing. Whole Activity-Based Costing(WABC) including cost of operating and capital was used to cost accounting of recycling. In addition, real options evaluation method was discussed and fluctuation rate was studied. The method suitable for calculating the full period fluctuation rate of real options in project investments was put forward.
According to environment theory, the management methods of subsidy, charge and supervision were set up based on analysis of government administration of recycling. Subsidy model was set up to improve the economic benefit of recycler and a minimum subsidy standard model and a method for maximal subsidy standard were established. In order to resolve the problem of subsidy capital, charge pattern and charge model were set up based on the extended producer responsibility and international experiences. A charge partake model was put forward uncovering the relations between partake of charge and elastic of supply curve and demand curve. An evaluation system of ability-to-treatment harmlessly was set up and a fuzzy multi-hierarchy comprehensive evaluation model was built up. The principal-agent relation and game strategies of supervision institutions and recycler were analyzed. The incentive and restricting mechanisms was discusses by constructing performance assessment system and gray evaluation method.
运用企业经营管理的基本理论,对废旧电器回收再生利用企业经营管理问题进行了具体分析,提出了废旧电器的收购价格、回收再生利用的成本和再生产品的销售管理方法,再生利用工程的投资评价方法。废电器收购价格依据再生材料价值制定,旧电器收购价格依据可再使用年限制定。废旧电器回收再生利用成本,采取包含经营成本和资本成本的完全作业成本法核算。再生电器和再生材料应多渠道销售,销售价格主要依据收购和再生、销售费用制定。废旧电器再生利用工程的投资评价,采用实物期权评价方法。在分析波动率性质的基础上,提出在现金流随机变动条件下基于全周期的波动率参数估算方法,尝试给出建设项目实物期权评价中波动率估算的通用解法。
运用环境经济管理的基本理论,对废电器中污染物无害化处理的政府管理问题进行了全面分析,提出了废电器中的污染物无害化处理的补贴、收费和监督的管理方法。建立了电器污染物无害化的补贴模型,研究了最低补贴标准和最高补贴标准的方法。研究了生产者责任延伸制以及国外经验,设计了我国的收费模式,建立了收费模型和费用分担模型。建立了无害化处理能力评价指标体系和模糊综合评价方法;分析了监督机构与处理企业的博弈过程和博弈策略;提出了监督机构绩效考核评价体系和多层次灰色评价方法。
China is an important country to produce, consume and export electric appliances in the world. It is urgent to recycle waste and old electric appliances(WOEA) scientifically because environmental pressure in China has been growing with the gradual discard of electric appliances produced since 1980s. Based on theories of systems engineering and management, recycling pattern and management framework were presented in this thesis. The economic management of recycling of WOEA comprises enterprise management and government administration of harmless treatment.
The pricing methods of WOEA, recycle cost management, marketing and investment evaluation were set up from concretely analysis of recycling process. According to the value of materials and the time remaining respectively, the prices of WOEA were established. The pricing of reusing products distributed multi-channel accord with the cost of raw material, production and marketing. Whole Activity-Based Costing(WABC) including cost of operating and capital was used to cost accounting of recycling. In addition, real options evaluation method was discussed and fluctuation rate was studied. The method suitable for calculating the full period fluctuation rate of real options in project investments was put forward.
According to environment theory, the management methods of subsidy, charge and supervision were set up based on analysis of government administration of recycling. Subsidy model was set up to improve the economic benefit of recycler and a minimum subsidy standard model and a method for maximal subsidy standard were established. In order to resolve the problem of subsidy capital, charge pattern and charge model were set up based on the extended producer responsibility and international experiences. A charge partake model was put forward uncovering the relations between partake of charge and elastic of supply curve and demand curve. An evaluation system of ability-to-treatment harmlessly was set up and a fuzzy multi-hierarchy comprehensive evaluation model was built up. The principal-agent relation and game strategies of supervision institutions and recycler were analyzed. The incentive and restricting mechanisms was discusses by constructing performance assessment system and gray evaluation method.
引文
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