企业实施绿色供应链管理及其绿色度评价研究论文.docx

南京航空航天大学硕士学位论文摘要上个世纪以来，制造业取得了迅速的发展，为人类社会带来巨大物质财富的同时，也带来了资源日益短缺、环境持续恶化等问题。在谋求经济与环境协调发展的大背景下，绿色供应链管理应运而生，并被认为是企业实现可持续发展的重要途径。目前国内外学术界对于绿色供应链管理的研究还处于起步阶段，企业界的实践也还处于探索阶段。随着中国加入 WTO，中国企业面临越来越多的“绿色”壁垒，迫切需要提高自身以及产品的绿色度，增加国际竞争力， 如何实施绿色供应链管理”、 如何评价和引导企业的绿色供应链管理”是我国企业参与国际竞争急需解决的问题，这正是本文所要研究的内容。本文首先分析了绿色供应链兴起的背景，阐述了中国企业实施绿色供应链管理的意义和必要性，然后综合前人的研究成果对绿色供应链管理的概念、特点进行了分析，在此基础上建立了企业实施绿色供应链管理的结构模型，结合国内外企业的成功案例详细阐述了企业实施绿色供应链管理各个环节的内涵；根据绿色供应链管理处于生产系统、消费系统、环境系统以及社会系统这一特点，尝试把绿色会计引入绿色供应链管理的范畴中，对其导入作了理论分析，这是本文的一个理论创新。根据绿色供应链管理的模型和环境管理体系标准 ISO14001，构建了企业实施绿色供应链管理的绿色度评价指标体系以及模糊综合评价模型，并通过实证研究证明了该指标体系及评价方法的可行性。关键词：绿色供应链管理 绿色会计 绿色度 评价指标体系 模糊综合评价I“ “企业实施绿色供应链管理及其绿色度评价研究ABSTRACTWith the rapid development of manufacturing since last century, it has brought aboutnumerous material welfare to human society as well as many problems of resources andenvironment. Under the background of trying for the harmonious development ofeconomics and environment, Green Supply Chain Management (GSCM) emerged as thetime required, which was considered as a mode of sustainable development of theenterprises.At present, the domestic researches on GSCM are just on the first step and theenterprises practice of it is still in exploring phase. Since Chinas entry into WTO, theChinese enterprises are facing more and more “green barriers”, therefore it is urgent forthem to improve their environmental performance in order to increase their internationalcompetition capacity. “How to carry out GSCM？”and“ how to evaluate and guide theimplementation of GSCM” are the problems that need to be settled by the Chineseenterprises currently . This is just the content on which this dissertation researches.In this dissertation, firstly，the necessity and significance of the implementation ofGSCM in the Chinese enterprises are expatiated. According to the analysis of the meaningand characteristics of GSCM, the frame model of GSCM is established, in which theconcept of “Green Accounting (GA)” is introduced into innovatively. The theoreticanalys