發(fā)布時(shí)間：2018-06-25 16:22

  本文選題：華潤(rùn)電力 + 生態(tài)效率�。� 參考：《中南財(cái)經(jīng)政法大學(xué)》2017年碩士論文

【摘要】：前人提出的環(huán)境業(yè)績(jī)指標(biāo)主要是從控制環(huán)境污染的角度出發(fā),著重考核企業(yè)在資源消耗、污染物排放等環(huán)境領(lǐng)域的情況。環(huán)境指標(biāo)若單純強(qiáng)調(diào)環(huán)境業(yè)績(jī)的考核,而不與財(cái)務(wù)業(yè)績(jī)聯(lián)系起來(lái),就難以全面反映企業(yè)環(huán)境戰(zhàn)略帶來(lái)的效益,管理者無(wú)法通過(guò)環(huán)境業(yè)績(jī)考核對(duì)企業(yè)的環(huán)境戰(zhàn)略帶來(lái)的效益做出全面的評(píng)估。因此,企業(yè)的環(huán)境業(yè)績(jī)考核應(yīng)與財(cái)務(wù)業(yè)績(jī)結(jié)合起來(lái),綜合反應(yīng)企業(yè)環(huán)境保護(hù)行動(dòng)對(duì)環(huán)境以及財(cái)務(wù)業(yè)績(jī)產(chǎn)生的影響。生態(tài)效率結(jié)合了環(huán)境業(yè)績(jī)與財(cái)務(wù)業(yè)績(jī)指標(biāo),可以被用來(lái)預(yù)測(cè)環(huán)境問(wèn)題對(duì)未來(lái)財(cái)務(wù)業(yè)績(jī)的影響。本文采用案例研究形式,研究華潤(rùn)電力的生態(tài)效率指標(biāo)體系構(gòu)建。本文首先分析案例企業(yè)環(huán)境業(yè)績(jī)指標(biāo)體系,分析其存在的不足,進(jìn)而提出生態(tài)效率指標(biāo)體系;然后構(gòu)建華潤(rùn)電力生態(tài)效率指標(biāo)體系,計(jì)算并分析案例企業(yè)的生態(tài)效率狀況。本文研究認(rèn)為,從華潤(rùn)電力的情況來(lái)看,財(cái)務(wù)業(yè)績(jī)對(duì)生態(tài)效率的影響較大,企業(yè)應(yīng)在保持現(xiàn)有環(huán)境效益的基礎(chǔ)上重視財(cái)務(wù)業(yè)績(jī)的實(shí)現(xiàn)。可再生能源業(yè)務(wù)的發(fā)展一方面可以使企業(yè)在節(jié)能減排上減少投入,從而降低成本,另一方面也可以減少公司的外購(gòu)能源成本,促進(jìn)企業(yè)財(cái)務(wù)效益的實(shí)現(xiàn)。因此,企業(yè)應(yīng)加大對(duì)可再生能源業(yè)務(wù)項(xiàng)目的投資,提高可再生能源占比,同時(shí),需保證可再生能源業(yè)務(wù)項(xiàng)目的回報(bào)率可以滿足企業(yè)最低回報(bào)率要求。本文創(chuàng)新點(diǎn)在于將環(huán)保投入指標(biāo)引入生態(tài)效率指標(biāo)體系,模仿杜邦分析法將生態(tài)效率指標(biāo)進(jìn)行分解,利用連環(huán)替代法分析各分解因素對(duì)生態(tài)效率的影響。并且將生態(tài)效率的改善與供給側(cè)結(jié)構(gòu)性改革的背景聯(lián)系起來(lái),以期為企業(yè)去產(chǎn)能、降成本、補(bǔ)短板的實(shí)施途徑提供依據(jù),推動(dòng)企業(yè)供給側(cè)改革的實(shí)施。
[Abstract]:The environmental performance index put forward by predecessors is mainly from the point of view of controlling environmental pollution, focusing on the assessment of enterprises' environmental situation in the fields of resource consumption, pollutant discharge and so on. If environmental indicators simply emphasize the assessment of environmental performance without being linked to financial performance, it will be difficult to fully reflect the benefits brought about by the environmental strategy of an enterprise. Managers can not make a comprehensive assessment of the benefits of environmental strategy through environmental performance assessment. Therefore, the environmental performance assessment of enterprises should be combined with financial performance to comprehensively reflect the impact of environmental protection actions on the environment and financial performance. Ecological efficiency combines environmental performance with financial performance and can be used to predict the impact of environmental problems on future financial performance. This paper studies the construction of ecological efficiency index system of China Resources Electric Power by case study. This paper first analyzes the environmental performance index system of case enterprises, analyzes its shortcomings, and then puts forward the ecological efficiency index system, and then constructs the ecological efficiency index system of China Resources Electric Power, calculates and analyzes the ecological efficiency of the case enterprises. From the view of China Resources Electric Power, the financial performance has a great influence on ecological efficiency, and enterprises should attach importance to the realization of financial performance on the basis of maintaining the existing environmental benefits. On the one hand, the development of renewable energy business can reduce the investment in energy saving and emission reduction, thus reducing the cost, on the other hand, it can also reduce the outsourced energy cost of the company and promote the realization of the financial benefits of the enterprise. Therefore, enterprises should increase their investment in renewable energy business projects and increase the share of renewable energy. At the same time, it is necessary to ensure that the rate of return of renewable energy business projects can meet the minimum requirements of enterprises. The innovation of this paper lies in introducing the environmental protection input index into the ecological efficiency index system, imitating the DuPont analysis method to decompose the ecological efficiency index, and using the serial substitution method to analyze the influence of each decomposition factor on the ecological efficiency. The improvement of ecological efficiency is linked with the background of supply-side structural reform, in order to provide the basis for the implementation of the enterprise's production capacity, cost reduction and mending board, and to promote the implementation of the supply-side reform of the enterprise.
【學(xué)位授予單位】：中南財(cái)經(jīng)政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：X322;F426.61

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