【摘要】：可持續(xù)發(fā)展作為當(dāng)今世界發(fā)展的主題,我國已將可持續(xù)發(fā)展放在國家發(fā)展的戰(zhàn)略高度。企業(yè)作為社會、經(jīng)濟(jì)的重要組成單元,其是否可持續(xù)發(fā)忌關(guān)系著整個社會、經(jīng)濟(jì)可持續(xù)發(fā)展是否可以順利實現(xiàn)。北京首都國際機(jī)場,作為我國航空交通的重要樞紐,承擔(dān)著對股東、員工、旅客及航空公司、政府、區(qū)域發(fā)展的社會責(zé)任,承擔(dān)著可持續(xù)發(fā)展環(huán)境的道德責(zé)任。這些都要求首都機(jī)場始終保持經(jīng)濟(jì)、社會、環(huán)境全方位的可持續(xù)發(fā)展。如今,一些學(xué)者已將可持續(xù)發(fā)展與財務(wù)管理理論相結(jié)合,開創(chuàng)了財務(wù)理論研究的新領(lǐng)域。但是,企業(yè)層級的可持續(xù)發(fā)展目前尚未形成有效的實施機(jī)制。對于首都機(jī)場,更是缺乏一套科學(xué)系統(tǒng)的基于可持續(xù)發(fā)展的財務(wù)評價體系,對其可持續(xù)發(fā)展做出客觀、定量的評價。 本文立足于可持續(xù)發(fā)展,目的是構(gòu)建首都機(jī)場的綜合財務(wù)評價體系,突出當(dāng)前對生態(tài)、社會評價的關(guān)注,彌補(bǔ)現(xiàn)有評價體系只注重經(jīng)濟(jì)價值創(chuàng)造而忽視社會、生態(tài)和諧發(fā)展的不足,從而進(jìn)一步促進(jìn)我國機(jī)場的和諧、快速發(fā)展,提高我國機(jī)場的國際地位。 首先,闡述可持續(xù)發(fā)展和企業(yè)可持續(xù)發(fā)展的內(nèi)涵和指標(biāo)體系,探討了企業(yè)可持續(xù)發(fā)展的相關(guān)理論,構(gòu)建了企業(yè)可持續(xù)發(fā)展的理論基礎(chǔ),提出了企業(yè)可持續(xù)發(fā)展的必要性。其次,回顧相關(guān)財務(wù)目標(biāo)、財務(wù)評價主體、財務(wù)評價內(nèi)容、財務(wù)評價模型的文獻(xiàn),并介紹國內(nèi)外財務(wù)評價方法(杜邦體系、沃爾比重評分法、EVA、平衡計分卡等)及其不足,確定基于可持續(xù)發(fā)展的財務(wù)評價理論框架。再次,結(jié)合首都機(jī)場特點和可持續(xù)發(fā)展要求,提出了利益相關(guān)者價值最大化、均衡化的財務(wù)目標(biāo),明確了首都機(jī)場財務(wù)評價的多元評價主體和三重評價內(nèi)容。同時,依據(jù)指標(biāo)制定原則和“三重底線”評價內(nèi)容,設(shè)計了包含經(jīng)濟(jì)、社會和生態(tài)評價三方面的具體評價指標(biāo)的財務(wù)評價體系,用層次分析法確定各指標(biāo)的權(quán)重,構(gòu)建了AHP綜合評價模型與靜態(tài)和諧評價模型。最后,采用首都機(jī)場股份有限公司2008-2010年的相關(guān)數(shù)據(jù),對評價指標(biāo)體系和評價模型進(jìn)行實際應(yīng)用,對評價結(jié)果進(jìn)行分析和建議,檢驗了指標(biāo)體系和評價模型在評價首都機(jī)場的可持續(xù)發(fā)展方面的有效性。
[Abstract]:Sustainable development is the theme of the development of the world today, our country has put the sustainable development in the strategic height of the national development. As an important unit of society and economy, the sustainable development of enterprises is related to the whole society, and whether the sustainable development of economy can be realized smoothly. Beijing Capital International Airport, as an important hub of air traffic in China, bears the social responsibility for shareholders, employees, passengers and airlines, the government and regional development, and the moral responsibility for sustainable development environment. All these require the capital airport to maintain the sustainable development of economy, society and environment all the time. Nowadays, some scholars have combined sustainable development with financial management theory, and opened up a new field of financial theory research. However, the enterprise-level sustainable development has not yet formed an effective implementation mechanism. For the capital airport, it lacks a set of scientific and systematic financial evaluation system based on sustainable development, and makes an objective and quantitative evaluation of its sustainable development. Based on the sustainable development, the purpose of this paper is to construct the comprehensive financial evaluation system of the capital airport, to highlight the current attention to ecological and social evaluation, and to make up for the existing evaluation system that only pays attention to the creation of economic value and neglects the society. The deficiency of ecological harmonious development further promotes the harmony and rapid development of Chinese airports and improves the international status of Chinese airports. Firstly, the connotation and index system of sustainable development and enterprise sustainable development are expounded, the related theories of enterprise sustainable development are discussed, the theoretical foundation of enterprise sustainable development is constructed, and the necessity of enterprise sustainable development is put forward. Secondly, it reviews the relevant financial objectives, the main body of financial evaluation, the content of financial evaluation, the financial evaluation model, and introduces the methods of financial evaluation at home and abroad (DuPont system, Vale proportion scoring method, balanced scorecard, etc.) and its shortcomings. To determine the theoretical framework of financial evaluation based on sustainable development. Thirdly, combined with the characteristics of the capital airport and the requirements of sustainable development, this paper puts forward the financial objectives of maximizing the value of stakeholders and equalizing the financial evaluation of the capital airport, and clarifies the main body and triple evaluation content of the financial evaluation of the capital airport. At the same time, according to the principle of index formulation and the evaluation content of "triple bottom line", the financial evaluation system including economic, social and ecological evaluation index is designed, and the weight of each index is determined by analytic hierarchy process (AHP). AHP comprehensive evaluation model and static harmonious evaluation model are constructed. Finally, using the relevant data of Capital Airport Company Limited from 2008 to 2010, the evaluation index system and evaluation model are applied, and the evaluation results are analyzed and recommended. The effectiveness of the index system and the evaluation model in evaluating the sustainable development of the capital airport is tested.
【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】：2012
【分類號】：F560.68

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