本文關(guān)鍵詞： 績效評價(jià) 熵權(quán)法 社會(huì)責(zé)任 低碳板塊上市公司　出處：《青島科技大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：“發(fā)展低碳經(jīng)濟(jì),構(gòu)建低碳型社會(huì)”已成為世界各國普遍關(guān)注的熱點(diǎn)與焦點(diǎn)問題之一。面對傳統(tǒng)經(jīng)濟(jì)模式下經(jīng)濟(jì)發(fā)展過程中的高消耗、高排放、高污染等問題,要從根本上改善我們生存的環(huán)境質(zhì)量,扭轉(zhuǎn)生態(tài)惡化的趨勢,就必須全面轉(zhuǎn)變經(jīng)濟(jì)增長模式,走發(fā)展低碳經(jīng)濟(jì)之路。因此,基于社會(huì)責(zé)任對低碳板塊上市公司進(jìn)行績效評價(jià)尤為重要。研究低碳板塊上市公司的績效及影響因素,對低碳板塊上市公司的健康穩(wěn)定發(fā)展具有深遠(yuǎn)的意義。 本文在國內(nèi)外對績效評價(jià)相關(guān)文獻(xiàn)研究的基礎(chǔ)上,從經(jīng)營績效、財(cái)務(wù)績效、社會(huì)績效和環(huán)境績效四個(gè)維度出發(fā),構(gòu)建了基于社會(huì)責(zé)任的低碳板塊上市公司績效評價(jià)指標(biāo)體系,運(yùn)用熵權(quán)法對山東省7家在低碳經(jīng)濟(jì)板塊上市的公司績效進(jìn)行評價(jià)。其中,經(jīng)營績效維度主要是對財(cái)務(wù)治理結(jié)構(gòu)、員工及創(chuàng)新、供應(yīng)商、消費(fèi)者的衡量；財(cái)務(wù)績效維度主要是對企業(yè)的盈利能力、營運(yùn)能力、償債能力和發(fā)展能力的衡量；社會(huì)績效維度主要是企業(yè)對政府和社區(qū)的社會(huì)責(zé)任的衡量；環(huán)境績效維度主要企業(yè)對環(huán)境治理的衡量。在分析評價(jià)中指出當(dāng)前我國低碳板塊上市公司經(jīng)營過程中存在的問題。 最后基于實(shí)證分析,提出了提高低碳板塊上市公司績效水平的建議：(1)加強(qiáng)公司內(nèi)部管理,提高盈利能力水平；(2)加強(qiáng)低碳意識(shí)和低碳技術(shù)；(3)增強(qiáng)企業(yè)社會(huì)責(zé)任,保護(hù)生態(tài)環(huán)境；(4)利用相關(guān)政府扶持政策,增強(qiáng)社會(huì)責(zé)任。
[Abstract]:"developing low carbon economy and constructing low carbon society" has become one of the hot spots and focal issues in the world. Facing the problems of high consumption, high emission and high pollution in the process of economic development under the traditional economic model, "developing low-carbon economy and building a low-carbon society" have become one of the most important issues in the world. In order to fundamentally improve the quality of our living environment and reverse the trend of ecological deterioration, we must comprehensively change the economic growth model and take the road of developing a low-carbon economy. It is particularly important to evaluate the performance of low-carbon listed companies based on social responsibility. It is of great significance to study the performance and influencing factors of low-carbon listed companies for the healthy and stable development of low-carbon listed companies. Based on the domestic and foreign literature on performance evaluation, this paper constructs the performance evaluation index system of low-carbon listed companies based on social responsibility from four dimensions: operating performance, financial performance, social performance and environmental performance. This paper evaluates the performance of seven companies listed in low-carbon economy in Shandong Province by using entropy weight method. The dimension of business performance is mainly the measurement of financial governance structure, employees and innovation, suppliers and consumers; The dimension of financial performance is the measurement of the profitability, operation ability, solvency and development ability of the enterprise, while the social performance dimension is the measurement of the social responsibility of the enterprise to the government and the community. In the analysis and evaluation of the environmental performance dimension of the main enterprises to measure the environmental governance, pointed out the current low carbon plate listed companies in the process of business problems. Finally, based on the empirical analysis, the paper puts forward some suggestions to improve the performance level of listed companies in low-carbon sectors: 1) strengthen the internal management of the companies, and improve profitability. 2) strengthen low carbon awareness and low carbon technology to enhance corporate social responsibility. Protection of the ecological environment 4) use of relevant government support policies to enhance social responsibility.
【學(xué)位授予單位】：青島科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F832.51

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