本文選題：華潤電力 + 生態(tài)效率　； 參考：《中南財經(jīng)政法大學》2017年碩士論文

【摘要】：前人提出的環(huán)境業(yè)績指標主要是從控制環(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)境領域的情況。環(huán)境指標若單純強調環(huán)境業(yè)績的考核,而不與財務業(yè)績聯(lián)系起來,就難以全面反映企業(yè)環(huán)境戰(zhàn)略帶來的效益,管理者無法通過環(huán)境業(yè)績考核對企業(yè)的環(huán)境戰(zhàn)略帶來的效益做出全面的評估。因此,企業(yè)的環(huán)境業(yè)績考核應與財務業(yè)績結合起來,綜合反應企業(yè)環(huán)境保護行動對環(huán)境以及財務業(yè)績產(chǎn)生的影響。生態(tài)效率結合了環(huán)境業(yè)績與財務業(yè)績指標,可以被用來預測環(huán)境問題對未來財務業(yè)績的影響。本文采用案例研究形式,研究華潤電力的生態(tài)效率指標體系構建。本文首先分析案例企業(yè)環(huán)境業(yè)績指標體系,分析其存在的不足,進而提出生態(tài)效率指標體系;然后構建華潤電力生態(tài)效率指標體系,計算并分析案例企業(yè)的生態(tài)效率狀況。本文研究認為,從華潤電力的情況來看,財務業(yè)績對生態(tài)效率的影響較大,企業(yè)應在保持現(xiàn)有環(huán)境效益的基礎上重視財務業(yè)績的實現(xiàn)�？稍偕茉礃I(yè)務的發(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能源成本,促進企業(yè)財務效益的實現(xiàn)。因此,企業(yè)應加大對可再生能源業(yè)務項目的投資,提高可再生能源占比,同時,需保證可再生能源業(yè)務項目的回報率可以滿足企業(yè)最低回報率要求。本文創(chuàng)新點在于將環(huán)保投入指標引入生態(tài)效率指標體系,模仿杜邦分析法將生態(tài)效率指標進行分解,利用連環(huán)替代法分析各分解因素對生態(tài)效率的影響。并且將生態(tài)效率的改善與供給側結構性改革的背景聯(lián)系起來,以期為企業(yè)去產(chǎn)能、降成本、補短板的實施途徑提供依據(jù),推動企業(yè)供給側改革的實施。
[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.
【學位授予單位】：中南財經(jīng)政法大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：X322;F426.61

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