本文選題：綠色EVA + 價值相關(guān)性�。� 參考：《北京交通大學(xué)》2017年碩士論文

【摘要】：基于環(huán)境污染的現(xiàn)實背景,可持續(xù)發(fā)展戰(zhàn)略提出的政策背景,在宏觀層面,各國把生態(tài)環(huán)境的保護以及社會的可持續(xù)發(fā)展作為經(jīng)濟發(fā)展的努力方向,在微觀層面,企業(yè)尤其是大企業(yè)把自身的可持續(xù)發(fā)展作為企業(yè)成長的迫切追求。生產(chǎn)經(jīng)營中的環(huán)境保護和提高資源利用率是企業(yè)可持續(xù)發(fā)展的必然要求,因此企業(yè)的業(yè)績評價也應(yīng)該相應(yīng)地引入環(huán)境因素作為評價標(biāo)準(zhǔn)�；趪Y委出臺的EVA考核辦法,我們研究了考慮了環(huán)境因素后的企業(yè)業(yè)績評價指標(biāo),即綠色EVA指標(biāo)的構(gòu)建和價值相關(guān)性研究。本文采用規(guī)范研究、案例研究以及實證研究相結(jié)合的方法,通過規(guī)范研究和案例研究完成指標(biāo)構(gòu)建,并通過實證研究初步證明綠色EVA指標(biāo)的價值相關(guān)性,其中,指標(biāo)的構(gòu)建是以傳統(tǒng)EVA為基礎(chǔ),通過定義貢獻環(huán)境成本,對傳統(tǒng)EVA進行調(diào)整而得到的。本文的研究成果如下:(1)構(gòu)建了在當(dāng)前具有可操作性的綠色EVA指標(biāo)。從傳統(tǒng)的EVA值出發(fā),首先定義貢獻環(huán)境成本,然后區(qū)分資本化貢獻環(huán)境成本和費用化貢獻環(huán)境成本,按照資本化部分和費用化部分對EVA計算影響的不同,分別計算資本化調(diào)整值和費用化調(diào)整值,從而得出對傳統(tǒng)EVA調(diào)整值,進一步得出綠色EVA值。(2)案例的方式展示指標(biāo)計算和應(yīng)用,并利用構(gòu)建的綠色EVA計算方法計算出41家企業(yè)的綠色EVA數(shù)值。以河鋼股份為例,對構(gòu)建的指標(biāo)計算過程進行中展示,初步證明指標(biāo)的有用性,并通過該計算方法計算出41家企業(yè)的綠色EVA值,用于進行進一步研究。(3)利用計算出的綠色EVA值進行實證研究,以證明綠色EVA指標(biāo)和企業(yè)價值的相關(guān)性。首先進行相對信息含量和增量信息含量研究,證明了綠色EVA具有更高的相對信息含量同時也具有增量信息含量。其次,綠色EVA、傳統(tǒng)EVA和傳統(tǒng)財務(wù)指標(biāo)分別對企業(yè)價值的解釋力度進行比較,證明綠色EVA指標(biāo)和傳統(tǒng)EVA指標(biāo)一樣有效,并且綠色EVA和傳統(tǒng)財務(wù)指標(biāo)結(jié)合的綜合評價更有效。本文的研究意義在于:(1)可操作的業(yè)績評價指標(biāo)。相比目前許多關(guān)于考慮了環(huán)境因素的指標(biāo)體系構(gòu)建后不具有可操作性的現(xiàn)狀,本文構(gòu)建綠色EVA的直接意義在于提供了一個具有可操作性的考慮了環(huán)境因素的業(yè)績評價指標(biāo)。(2)改善企業(yè)現(xiàn)行績效考核,充實我國財務(wù)管理體系和內(nèi)容。現(xiàn)有的績效考核指標(biāo)大都忽視了對環(huán)境影響的考慮,考核目標(biāo)具有短期性。針對這種現(xiàn)狀,近年來綠色財務(wù)管理體系的提出顯得意義重大,而EVA在業(yè)績評價體系中的作用,決定了綠色EVA必將成為綠色財務(wù)管理體系的重要組成部分,完善企業(yè)的業(yè)績考核指標(biāo),豐富和充實我國現(xiàn)有的財務(wù)管理體系,尤其是綠色財務(wù)管理體系。(3)鼓勵加大環(huán)保投資力度,引導(dǎo)企業(yè)貫徹可持續(xù)發(fā)展的理念。因為考慮環(huán)保因素后的綠色EVA能使重視環(huán)境保護、環(huán)保投資較多、環(huán)保得分較高的企業(yè)因多投入環(huán)保支出EVA增加,有助于鼓勵企業(yè)自覺加大環(huán)保投資力度,改進了傳統(tǒng)EVA評價指標(biāo)在環(huán)保激勵方面的不足。通過為企業(yè)提供了一套更加符合企業(yè)可持續(xù)發(fā)展的業(yè)績評價體系,引導(dǎo)企業(yè)貫徹環(huán)境保護和可持續(xù)發(fā)展的理念。
[Abstract]:Based on the realistic background of environmental pollution and the policy background of sustainable development strategy, at the macro level, the protection of the ecological environment and the sustainable development of the society are the direction of economic development. At the micro level, enterprises, especially large enterprises, take their sustainable development as an urgent pursuit of enterprise growth. The environmental protection in the camp and the improvement of the utilization of resources are the necessary requirements for the sustainable development of the enterprise. Therefore, the enterprise performance evaluation should also be introduced to the environmental factors as the evaluation standard. Based on the EVA assessment method issued by the SASAC, we have studied the performance evaluation index of the enterprise after considering the environmental factors, that is, the construction of green EVA index. Based on normative research, case study and empirical research, this paper completes index construction through normative research and case study, and proves the value relevance of green EVA indicators through empirical research. The construction of the index is based on the traditional EVA and defines the cost of the contribution by defining the environment. The research results of the traditional EVA are as follows: (1) a green EVA index, which is operable at present, is constructed. Starting from the traditional EVA value, the contribution environment cost is first defined, then the environmental cost and the cost contribution environment of the capitalization contribution are differentiated, and the capitalization part and the cost part are made to the EVA. The adjustment value of capitalization and the cost adjustment value are calculated separately, thus the adjustment value of the traditional EVA is obtained, and the green EVA value is further obtained. (2) the example of the case is calculated and applied, and the green EVA value of the 41 enterprises is calculated by using the green EVA calculation method constructed. The index of the construction of the River Steel shares is taken as an example. The calculation process is demonstrated, and the usefulness of the index is preliminarily proved, and the green EVA value of 41 enterprises is calculated by this calculation method. (3) using the calculated green EVA value for empirical study to prove the correlation between the green EVA index and the enterprise value. First, the relative information content and the incremental information are contained. The quantity study shows that green EVA has higher relative information content and also has incremental information content. Secondly, green EVA, traditional EVA and traditional financial indexes are compared to the explanation of enterprise value respectively. It is proved that green EVA index is as effective as the traditional EVA index, and the combination of green EVA and traditional financial index is a comprehensive evaluation. The value of the study is more effective. The significance of this paper is: (1) operational performance evaluation indicators. Compared with the current situation that many of the index systems that consider the environmental factors are not operable, the direct significance of the construction of green EVA is to provide an operational evaluation index of environmental factors. (2) In order to improve the current performance appraisal of the enterprise and enrich the financial management system and content of our country, the existing performance evaluation indexes mostly ignore the consideration of the environmental impact, and the assessment target is short term. In recent years, the introduction of the green financial management system is significant, and the role of EVA in the performance evaluation system has decided green. Color EVA will become an important part of the green financial management system, improve the performance evaluation index of the enterprise, enrich and enrich the existing financial management system in our country, especially the green financial management system. (3) encourage the strengthening of environmental investment and guide the enterprise to carry out the concept of sustainable development. The green EVA after consideration of environmental protection factors The enterprises which can pay more attention to environmental protection, more environmental protection investment and higher environmental protection score have increased their investment in environmental protection expenditure EVA, which helps to encourage enterprises to consciously increase investment in environmental protection and improves the shortage of traditional EVA evaluation indicators in environmental incentives. To guide enterprises to implement the concept of environmental protection and sustainable development.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.31;F406.7

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