重污染行业

应用“污染贡献率”这一指标，分析了“三河三湖”流域COD和氨氮排放的重污染行业以及地区分布，指出了各流域COD和氨氮排放的控制重点。

The paper using the index " pollution contribute rate " analyses the main industry trades that produce COD and NH_4-N and their area distribution in the " three rivers and three lakes " basins , points out the control emphasis .

并通过相关法规对重污染行业进行界定。

The article define heavy pollution industry through the relevant laws and regulations .

中美重污染行业上市公司环境信息披露的比较

Comparison of Environmental Disclosure of Listed Companies From Heavy Pollution Industry in US and China

甚至片面追求经济利益而接受重污染行业和陈旧设备。

Even one-sided pursuit of economic interests to accept heavily polluting industries and old equipment .

电镀是国民经济中较小却必不可少的基础工艺性行业，同时也是重污染行业。

Electroplating industry is necessary in national economy and it is also a badly polluted industry .

在工业化进程中，造纸等重污染行业还将持续发展。

During the process of the industrialization , the paper industry will keep on developing continually .

水泥行业为粉尘重污染行业，其粉尘治理的好坏，反映了其环境保护水平的高低。

Dust pollution of cement industry is serious . Dust treatment degree reflects the level of environmental protection .

从投资效率可以看出，沪深A股的上市公司中重污染行业并不是高效率的行业。

From the investment efficiency , we conclude that the A-share listed companies of heavy pollution industry is not efficient industry .

这些措施的改进都将保证了本文得出的结论能更为真实、全面地反映我国重污染行业环境信息披露的总体情况，也为后续研究提供了数据收集参考。

These measures ensure the conclusion of this paper can be more really reflect the situation of Chinese corporate environmental information disclosure .

同时，本文的研究也表明资产规模、负债比率、重污染行业因素与企业承担社会责任活动显著正相关；

I also found that the company 's size , debt to asset ratio and highly polluted industry category positively affect CSR activities significantly .

农药生产是我国典型重污染行业，对区域居民健康和生态安全构成潜在威胁。

As one of the typical industry with heavy pollution , pesticide manufacturers have great threat on the health of local residents and safety of eco-system .

进而对江苏省的重污染行业结构变动对环境效应的效果进行分析，得出自1990年以来工业结构调整不利于环境污染控制的结论。

Finally , the effect from its alteration is studied and the conclusion that the adjustment of industry in Jiangsu is harmful to pollutant control is reached .

第三部分首先在界定重污染行业范围的基础上，对重污染行业环境绩效评价的现状和存在的问题进行归纳。

The third chapter indicates the situation and currently problem of the performance evaluation of heavy pollution industry environment based on the definition of heavy pollution industry environment .

借鉴美国环境会计信息披露研究者已有的研究经验，结合本国实际情况，作者对我国重污染行业上市公司环境会计信息披露提出了一些建议。

At the end , the essay gives suggestions to the environmental disclosure of heavy pollution industry in China according to the results of environmental disclosure research in US .

本文以沪市A股重污染行业企业为研究样本，分析检验了境外上市和实际控制人特征对于企业环境信息披露的作用。

Heavy pollution industry in Shanghai a-share companies as research samples , analyzing the characteristic of the test of the listed abroad and the actual control for enterprise environmental information disclosure .

三河三湖流域重污染行业经济和污染贡献率剖析

The analysis of the " pollution contribute rate " and " economics contribute rate " of the main polluted industry trades in the " three rivers and three lakes " basins

化工行业是我国的基础产业，但同时也是重污染行业，对环境影响巨大，中石化作为石化行业中的领军企业，其环境会计信息披露的具体现状不断得到利益相关者的关注。

The chemical industry is basic industry of our country , but at the same time is also a heavy pollution industry , which has had a huge impact on the environment .

本月初，广东省叫停了珠三角地区的水泥、陶瓷和平板玻璃这三个重污染行业的扩张。

Early this month , Guangdong Province ordered a halt to any further expansion of three major polluting industries , including the cement , ceramics and plate-glass production facilities , in the PRD .

最后对于提高山东省重污染行业上市公司环境信息披露水平和规范上市公司环境信息披露提出了相应的政策建议。

Finally , this paper put forward the corresponding policy proposals for improving the environmental information disclosure of listed companies of heavily polluting industries in Shandong Province , and standardizing environmental information disclosure of listed companies .

在上市公司中，重污染行业属国有资本较集中的行业，这些行业的投资状况，直接决定着我国经济平稳运行和形成节约资源，保护生态环境的产业结构。

In the listed company , heavy pollution industries concentrate state-owned capital , these industries investment situation , directly determine the economy running smoothly and form the industrial structure which save resources and protect the ecological environment .

2008年环保总局签署了《关于加强上市公司环保监管工作的指导意见文件》，要求13类重污染行业的企业上市前必须要进行环保审核。

Environmental Protection Administration signed a " listed company on the strengthening of environmental supervision guidance document " in 2008 , requiring 13 categories of heavily polluting companies to go public before the environmental review being carried out .

本文以重污染行业上市公司为例，选取5家美国公司作为样本，采用案例分析的方法，分行业分析5家公司环境会计信息披露。

The essay selects 5 listed companies from chemical , steel , petroleum , paper and motors industry as samples in US , and analyses the environmental disclosure of the samples by using case study , then discusses the causes .

在国民经济中占有重要地位的重污染行业，虽然为经济发展做出了突出贡献，但也是资源消耗的大户和环境污染的重要来源，不可避免的成为承担环保责任的主体。

The highly polluted industries occupied an important position in national economy consume a large number of resources and generate abundance environmental pollution who are the principal part of environmental responsibility , although they provide outstanding contributions to economic development .

我国环保部和证券交易所都分别针对上市公司发布了环境信息披露指南及社会责任指引，另外环保部门对于上市公司的环保核查也越来越严格，尤其将重污染行业作为规范的重点。

The Environment Ministry and the Stock Exchange in China have released several guidelines about environmental disclosure for Chinese listed companies . Especially for the heavily polluting industry , the supervision of environmental protection has become more and more strict .

研究发现：在成本内部报酬率（投资回报率）水平相近的情况下，重污染行业的资本成本为17.56%，高于13.76%的上市公司整体行业资本成本。

We found that under the circumstance that the return on cost ( the return on investment ) is close , the cost of capital on heavy pollution industry is 17.56 % , higher than the overall listed company which the cost of capital is 13.76 % .

本文首先运用对中国工业部门污染排放总量与排放强度的测定，把工业部门分为重污染行业、中等污染行业和轻污染行业，以期对经济可持续发展和产业结构调整提供参考。

At first , this paper utilizes the compute of Chinese industrial department pollutants total amount and pollutant discharging intensity to divide industrial department into serious polluting industry , medium polluting industry and slight polluting industry and expects to offer reference to economic sustainable development and industrial structure adjustment .

电镀行业由于其生产过程中会排放大量对环境和人体健康有害的强酸、强碱、重金属等污染物，已成为重污染性行业之一而受到全社会的广泛关注。

Electroplating industry has become one of the most heavily polluting industries , which has been subjected to wide attention because its production process will emit strong acid , alkali and heavy metal , which are harmful to the environment and human health .

高耗水重污染的造纸行业节水尤为重要。

From the aspect of protecting water resources and improving water environment , saving water is more important for the making plasm paper industry of high costing water and heavy pollution .