CAJ | 학술논문

提出了构建虚拟标杆用于煤炭企业循环经济绩效评价的思路和方法，并在传统指标体系中引入体现循环经济发展模式特征的指标。实证分析表明，所建方法可有效揭示企业循环经济发展的主要特征、面临问题及努力方向，认为资源产出率指标是综合评价循环经济绩效的决定性指标，在数据有限的情况下，可用其替代复杂的指标体系；煤炭行业循环经济先进企业在水资源产出率方面的表现并未显著优于全行业平均水平，有待改进，以充分发挥示范引领作用；部分试点企业在发展循环经济过程中尚未脱离清洁生产的思路，未能全面体现“3R”原则。
제출료구건허의표간용우매탄기업순배경제적효평개적사로화방법，병재전통지표체계중인입체현순배경제발전모식특정적지표。실증분석표명，소건방법가유효게시기업순배경제발전적주요특정、면림문제급노력방향，인위자원산출솔지표시종합평개순배경제적효적결정성지표，재수거유한적정황하，가용기체대복잡적지표체계；매탄행업순배경제선진기업재수자원산출솔방면적표현병미현저우우전행업평균수평，유대개진，이충분발휘시범인령작용；부분시점기업재발전순배경제과정중상미탈리청길생산적사로，미능전면체현“3R”원칙。
Focused on the coal industry,this study proposed an approach to establish a virtu-al company for benchmarking,based on which the CE performance of individual companies can be evaluated. The study also introduced new indicators to characterize the development pattern of a coal company's CE. As the case study showed,the proposed approach can effectively reveal the main features and critical problems encountered by the companies,as well as the direction for fu-ture improvement. Maj or conclusions from the case study include the following. First,resource productivity indicators are determinant ones in the indicator system. Thus,if data are very limit-ed,a performance evaluation can be based on the resource productivity indicators alone,rather than on the complete indicator system. Second,water resources productivities of those pilot com-panies are not significantly higher than the industry-average level,and further improvements are highly desired. Third,some companies are applying the cleaner production approach,rather than the 3R rules of CE.