本文選題：DEA + 交叉效率�。� 參考：《哈爾濱商業(yè)大學》2017年碩士論文

【摘要】：2015年年初,我國開始實行最新版本的環(huán)境保護法,除個別條款外其余條款全部修改,是有史以來最大范圍的修訂。新環(huán)保法實行按日計罰,查封扣押,行政拘留等條款,并且根據(jù)新環(huán)保法,環(huán)境部門還將設(shè)立"黑名單"制度,違法信息將納入誠信檔案。2016年2月,環(huán)保部再次修訂環(huán)保法,進一步加強環(huán)境控制力度,違法排污企業(yè)已經(jīng)難以生存。隨著環(huán)境問題得到更大的重視,環(huán)境財務績效的評價成為企業(yè)當務之急,我國的許多學者也開始研究將環(huán)境績效納入到財務績效的評價,但是目前對于環(huán)境財務績效評價方法研究的并不系統(tǒng),運用指標高低來評判環(huán)境財務績效的方法也較為單一,在一定程度使得環(huán)境財務績效評價的效果并不理想,因此急需一種新方法運用到環(huán)境財務績效的評價中。基于DEA交叉效率理論與方法的環(huán)境財務績效評價方法不僅有效結(jié)合了自評與他評體系,還可以使環(huán)境財務績效評價權(quán)重得到平衡,最終的評價結(jié)果能夠得到有價值的信息來改進在環(huán)境財務績效方面的不足。在對環(huán)境財務績效進行科學評價的研究中,首先闡述了對環(huán)境財務績效與DEA方法的研究背景,在此基礎(chǔ)上考慮研究的目的及意義,確定相關(guān)的目的意義后再次闡述國內(nèi)與國外目前對于環(huán)境財務績效科學評價的研究現(xiàn)狀,最終確定應當研究的內(nèi)容與研究的方法。在上一步工作的基礎(chǔ)上,對環(huán)境財務績效與DEA交叉效率理論與方法中的概念與內(nèi)涵、評價方法等進行理論闡述。同時,為了能夠?qū)h(huán)境財務績效量化評價,進一步分析環(huán)境財務績效的影響因素并選取適合的環(huán)境財務績效指標,為環(huán)境財務績效進行科學評價提供工具。在此基礎(chǔ)上構(gòu)建科學的環(huán)境財務績效評價模型,即博弈競爭合作DEA交叉效率模型與博弈仁慈型DEA交叉效率模型。這兩種模型能夠適應不同情況下的環(huán)境財務績效評價,在不同環(huán)境財務績效決策單元關(guān)系中,選擇適合的模型進行環(huán)境財務績效評價。最后以HTXG集團與ZMLH集團為例,對兩個企業(yè)的環(huán)境財務決策單元之間的關(guān)系進行討論,并對當?shù)厥袌龈偁幊潭冗M行了分析,運用適合的DEA交叉效率模型對環(huán)境財務績效進行求解,進行環(huán)境財務績效評價。論文通過運用文獻分析、定性分析、定量分析和案例分析等方法,研究基于DEA交叉效率方法對于企業(yè)環(huán)境財務績效的評價,從而推動企業(yè)提高生產(chǎn)經(jīng)營效率,減少污染排放,保障企業(yè)綠色經(jīng)營。
[Abstract]:In early 2015, China began to implement the latest version of the environmental protection law, with the exception of individual clauses, all the other provisions are revised, which is the largest revision in history. The new environmental law will impose daily penalties, seizure, administrative detention and other provisions. Under the new environmental law, the environmental authorities will also set up a "blacklist" system, and illegal information will be included in the integrity file. In February 2016, the Ministry of Environmental Protection revised the Environmental Protection Law again. Further strengthening environmental control, illegal sewage enterprises have been difficult to survive. With more attention paid to environmental issues, the evaluation of environmental financial performance has become an urgent task for enterprises. Many scholars in China have also begun to study the integration of environmental performance into the evaluation of financial performance. However, the current research on environmental financial performance evaluation method is not systematic, the method of using index to evaluate environmental financial performance is also relatively single, to a certain extent, the effect of environmental financial performance evaluation is not ideal. Therefore, it is urgent to apply a new method to the evaluation of environmental financial performance. The environmental financial performance evaluation method based on DEA cross-efficiency theory and method not only effectively combines self-evaluation with other evaluation system, but also balances the weight of environmental financial performance evaluation. The final evaluation results can obtain valuable information to improve the environmental financial performance deficiencies. In the research of scientific evaluation of environmental financial performance, firstly, the background of research on environmental financial performance and DEA method is expounded, and on this basis, the purpose and significance of the research are considered. After determining the significance of the relevant purpose, the current research status of scientific evaluation of environmental financial performance at home and abroad is expounded again, and the content and research methods that should be studied are finally determined. On the basis of the previous work, the concept and connotation of the theory and method of environmental financial performance and DEA cross efficiency, the evaluation method and so on are expounded theoretically. At the same time, in order to quantitatively evaluate the environmental financial performance, further analyze the influencing factors of the environmental financial performance and select suitable environmental financial performance indicators to provide a tool for the scientific evaluation of environmental financial performance. On this basis, a scientific evaluation model of environmental financial performance is constructed, that is, the cross-efficiency model of game competition and cooperation DEA and the model of cross-efficiency of game merciful DEA. These two models can adapt to the environmental financial performance evaluation under different circumstances, and choose the appropriate model to evaluate the environmental financial performance in the different environmental financial performance decision-making unit relationship. Finally, taking HTXG Group and ZMLH Group as an example, the relationship between the two enterprises' environmental financial decision units is discussed, and the degree of local market competition is analyzed, and the appropriate DEA cross-efficiency model is used to solve the environmental financial performance. Conduct environmental financial performance evaluation. By using the methods of literature analysis, qualitative analysis, quantitative analysis and case analysis, the paper studies the evaluation of enterprise environmental financial performance based on DEA cross-efficiency method, thus promoting the enterprise to improve production efficiency and reduce pollution emissions. To ensure the green operation of enterprises.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F425;F406.7

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