發(fā)布時間：2018-09-04 17:23

【摘要】：近年來,世界面臨著能源緊張以及日漸嚴重的氣候變化問題,人們已經(jīng)開始意識到保護環(huán)境的重要性,在確保經(jīng)濟發(fā)展的同時,還要考慮到自然資源和生態(tài)環(huán)境對人類發(fā)展的承載能力,因此提出了低碳發(fā)展的課題。目前,發(fā)展低碳經(jīng)濟已經(jīng)成為了世界各國的發(fā)展共識。但是發(fā)展低碳經(jīng)濟單單改變個別生產(chǎn)環(huán)節(jié)、改進個別產(chǎn)品或是在個別企業(yè)中努力是得不到很好地效果的,供應(yīng)鏈上下游所有環(huán)節(jié)的每個生產(chǎn)銷售活動都會對環(huán)境造成一定影響。因此,從供應(yīng)鏈整體視角來研究低碳發(fā)展問題更具現(xiàn)實意義。研究發(fā)現(xiàn),只有在供應(yīng)鏈層面上進行系統(tǒng)的低碳管理,才能使供應(yīng)鏈層面上的企業(yè)共同實現(xiàn)節(jié)能減排。本文擬從物質(zhì)流和價值流角度,運用物質(zhì)流成本會計方法(MFCA),對企業(yè)供應(yīng)鏈上的各個企業(yè)進行具體分析,找出其存在的問題,并從碳管理和加強企業(yè)間合作的方式進行解決。因此,本文所提出的上下游企業(yè)合作的低碳供應(yīng)鏈管理方法,可以對供應(yīng)鏈各環(huán)節(jié)的低碳管理提出一些優(yōu)化方法和建議,以改善供應(yīng)鏈的資源損失和低碳排放。本文首先介紹MFCA的基本理論以及影響低碳供應(yīng)鏈管理的影響因素,接著對供應(yīng)鏈中的合作企業(yè)進行博弈分析,分析企業(yè)通過供應(yīng)鏈合作來謀求環(huán)境與經(jīng)濟共贏的必要性,尋找MFCA在低碳供應(yīng)鏈上應(yīng)用的可能性;然后依照MFCA理論,通過流程分析,構(gòu)建廢棄物流程圖,找出供應(yīng)鏈上潛在減排點并加以改善;最后,構(gòu)建基于MFCA的低碳供應(yīng)鏈管理體系,基于戰(zhàn)略角度對低碳供應(yīng)鏈管理進行全面的把控。
[Abstract]:In recent years, the world is facing energy stress and the growing problem of climate change. People have begun to realize the importance of protecting the environment while ensuring economic development. Considering the bearing capacity of natural resources and ecological environment to human development, low-carbon development is proposed. At present, the development of low-carbon economy has become the world's consensus for development. However, the development of low-carbon economy can only change individual production links, improve individual products or work hard in individual enterprises, and each production and sales activity in all links of the supply chain will have a certain impact on the environment. Therefore, it is more practical to study low-carbon development from the perspective of supply chain. It is found that only through systematic low-carbon management at the supply chain level can the enterprises in the supply chain achieve energy saving and emission reduction together. From the point of view of material flow and value flow, this paper analyzes each enterprise in the enterprise supply chain by means of material flow cost accounting method (MFCA), finds out the existing problems, and solves the problem from the way of carbon management and strengthening the cooperation between enterprises. Therefore, the low-carbon supply chain management method proposed in this paper can improve the resource loss and low carbon emission of the supply chain. This paper first introduces the basic theory of MFCA and the influencing factors of low-carbon supply chain management, then analyzes the cooperative enterprises in the supply chain by game analysis, and analyzes the necessity for enterprises to seek win-win environment and economy through supply chain cooperation. Look for the possibility of MFCA application in low-carbon supply chain; then according to MFCA theory, through process analysis, build waste flow chart, identify potential emission reduction points in supply chain and improve. Finally, build a low-carbon supply chain management system based on MFCA. Based on the strategic perspective of low-carbon supply chain management for comprehensive control.
【學位授予單位】：湖南科技大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F274

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