太阳能光伏企业综合绩效评价研究

发布时间：2018-06-20 17:04

本文选题：光伏企业 + 绩效评价　；参考：《哈尔滨商业大学》2014年硕士论文

【摘要】：国际金融危机过后,太阳能这一新能源将在世界经济复苏的过程中发挥着非常重要的作用。中国是世界上最大的发展中国家,必须在推动新能源和可再生资源的发展中抓住这一战略机遇。太阳能作为可再生、无污染的新能源之一,以其分布广、易获取、取不尽用不竭等优点在新能源开发中具有重要的战略地位。中国的光伏企业如雨后春笋般产生,产量已达到世界领先水平。但光伏严冬重击我国的光伏企业,如无锡尚德等光伏企业的的破产,使得太阳能光伏企业的综合绩效评价问题目显突出。目前我国绝大多数的太阳能光伏企业急于扩大企业规模而忽视了自身的综合平衡发展,任何市场的变化、技术更新、产能扩大、环保投入等因素都会给企业带来巨大压力。传统的企业绩效评价体系评价方法、指标体系和评价过程无法为光伏企业管理者提供及时、有效和关于未来的信息指导。为此,以光伏企业综合绩效评价为研究课题,将绩效评价理论、神经网络理论、控制理论、利益相关者理论和可持续发展理论作为研究的理论基础,分析光伏企业研究中绩效评价体系方法、指标体系和评价过程,借鉴前人的研究成果,对不够完善的地方进行补充和完善。利用文献分析法、访谈法、问卷调查法、统计分析法和实证分析法等研究光伏企业综合绩效评价。遵循定性与定量相结合、全面性与重要性相结合、科学性和实用性相结合以及成本效益等原则。根据光伏企业特点从效益维度(营运能力、偿债能力和盈利能力),创新维度(技术创新、组织创新、绿色创新、管理创新等)和发展维度(市场发展、财务发展、可持续发展)等三个方面综合考虑,构建光伏企业综合绩效评价体系。利用神经网络—卡尔曼滤波模型评价中国英利集团的综合绩效为0.4983,说明综合绩效较低。评价结果说明该企业存在着自主核心技术产：品占有率低、光伏组件销售利润率低、成本利润率不高市场占有率较差、市场应变能力较弱等问题。建议该光伏企业加强光伏核心技术研发并加大资金投入,打造自主知识产权的核心专利产品；优化光伏产品组合及碎片回购,以提高销售利润；稳定原材料供应,以降低成本费用；扩展销售渠道及新产品推广,提高产品市场占有率；调整企业发展模式并重视终端产品开发,强化市场应变能力：密切关注国家政策把握机会降低风险：积极解决产能过剩的问题,变产能过剩之害为拓展市场之利等措施。旨在通过提高英利集团的综合绩效,为我国光伏企业健康生态发展提供有价值的参考。
[Abstract]:After the international financial crisis, solar energy will play a very important role in the recovery of the world economy. As the largest developing country in the world, China must seize this strategic opportunity in promoting the development of new energy and renewable resources. As one of the renewable and pollution-free new energy, solar energy plays an important strategic role in the development of new energy with its advantages of wide distribution, easy to obtain and inexhaustible. Photovoltaic enterprises in China have sprung up and their output has reached the world's leading level. However, the severe winter of photovoltaic enterprises in our country, such as Wuxi Suntech photovoltaic enterprises bankruptcy, so that the comprehensive performance evaluation of solar photovoltaic enterprises is prominent. At present, most solar photovoltaic enterprises are eager to expand the scale of solar photovoltaic enterprises and ignore their comprehensive balanced development. Any market changes, technological renewal, expansion of production capacity, environmental protection investment and other factors will bring great pressure to the enterprises. The traditional evaluation method of enterprise performance evaluation system, index system and evaluation process can not provide timely, effective and future information guidance for photovoltaic enterprise managers. Therefore, the theory of performance evaluation, neural network, control, stakeholder and sustainable development are taken as the theoretical basis of the research. The research is based on the theory of comprehensive performance evaluation of photovoltaic enterprises, the theory of neural network, the theory of control, the theory of stakeholders and the theory of sustainable development. This paper analyzes the methods of performance evaluation system, the index system and the evaluation process in the research of photovoltaic enterprises, and draws on the previous research results to supplement and perfect the imperfect places. Using literature analysis, interview, questionnaire, statistical analysis and empirical analysis to study the comprehensive performance evaluation of photovoltaic enterprises. Follow the principles of qualitative and quantitative, comprehensiveness and importance, scientific and practical, and cost-effectiveness. According to the characteristics of photovoltaic enterprises, the dimensions of efficiency (operating capacity, solvency and profitability), innovation (technological innovation, organizational innovation, green innovation, management innovation, etc.) and development dimensions (market development, financial development, etc.), Sustainable development) and other three aspects of comprehensive consideration, the construction of photovoltaic enterprise comprehensive performance evaluation system. Using neural network-Kalman filter model to evaluate the comprehensive performance of Yingli Group is 0.4983, which shows that the comprehensive performance is low. The evaluation results show that the enterprise has some problems, such as low share of products, low profit margin of photovoltaic module sales, low cost profit margin, poor market share and weak market adaptability. It is suggested that the photovoltaic enterprise should strengthen the research and development of the core photovoltaic technology and increase the investment of funds to create the core patent products of its own intellectual property rights; optimize the photovoltaic product mix and debris repurchase in order to increase the sales profit; and stabilize the supply of raw materials. To reduce costs, expand sales channels and new product promotion, increase product market share, adjust the enterprise development model and attach importance to the end product development, Strengthen the market adaptability: pay close attention to the national policy, grasp the opportunity to reduce the risk, actively solve the problem of overcapacity, turn the damage of overcapacity into the benefit of expanding the market, and so on. The purpose of this paper is to provide valuable reference for the healthy ecological development of photovoltaic enterprises in China by improving the comprehensive performance of Yingli Group.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.6;F272.5

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