基于DEA交叉效率理论与方法的企业环境财务绩效评价研究

发布时间：2018-04-26 04:37

本文选题：DEA + 交叉效率　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：2015年年初,我国开始实行最新版本的环境保护法,除个别条款外其余条款全部修改,是有史以来最大范围的修订。新环保法实行按日计罚,查封扣押,行政拘留等条款,并且根据新环保法,环境部门还将设立"黑名单"制度,违法信息将纳入诚信档案。2016年2月,环保部再次修订环保法,进一步加强环境控制力度,违法排污企业已经难以生存。随着环境问题得到更大的重视,环境财务绩效的评价成为企业当务之急,我国的许多学者也开始研究将环境绩效纳入到财务绩效的评价,但是目前对于环境财务绩效评价方法研究的并不系统,运用指标高低来评判环境财务绩效的方法也较为单一,在一定程度使得环境财务绩效评价的效果并不理想,因此急需一种新方法运用到环境财务绩效的评价中。基于DEA交叉效率理论与方法的环境财务绩效评价方法不仅有效结合了自评与他评体系,还可以使环境财务绩效评价权重得到平衡,最终的评价结果能够得到有价值的信息来改进在环境财务绩效方面的不足。在对环境财务绩效进行科学评价的研究中,首先阐述了对环境财务绩效与DEA方法的研究背景,在此基础上考虑研究的目的及意义,确定相关的目的意义后再次阐述国内与国外目前对于环境财务绩效科学评价的研究现状,最终确定应当研究的内容与研究的方法。在上一步工作的基础上,对环境财务绩效与DEA交叉效率理论与方法中的概念与内涵、评价方法等进行理论阐述。同时,为了能够将环境财务绩效量化评价,进一步分析环境财务绩效的影响因素并选取适合的环境财务绩效指标,为环境财务绩效进行科学评价提供工具。在此基础上构建科学的环境财务绩效评价模型,即博弈竞争合作DEA交叉效率模型与博弈仁慈型DEA交叉效率模型。这两种模型能够适应不同情况下的环境财务绩效评价,在不同环境财务绩效决策单元关系中,选择适合的模型进行环境财务绩效评价。最后以HTXG集团与ZMLH集团为例,对两个企业的环境财务决策单元之间的关系进行讨论,并对当地市场竞争程度进行了分析,运用适合的DEA交叉效率模型对环境财务绩效进行求解,进行环境财务绩效评价。论文通过运用文献分析、定性分析、定量分析和案例分析等方法,研究基于DEA交叉效率方法对于企业环境财务绩效的评价,从而推动企业提高生产经营效率,减少污染排放,保障企业绿色经营。
[Abstract]:In early 2015, China began to implement the latest version of the environmental protection law, with the exception of individual clauses, all the other provisions are revised, which is the largest revision in history. The new environmental law will impose daily penalties, seizure, administrative detention and other provisions. Under the new environmental law, the environmental authorities will also set up a "blacklist" system, and illegal information will be included in the integrity file. In February 2016, the Ministry of Environmental Protection revised the Environmental Protection Law again. Further strengthening environmental control, illegal sewage enterprises have been difficult to survive. With more attention paid to environmental issues, the evaluation of environmental financial performance has become an urgent task for enterprises. Many scholars in China have also begun to study the integration of environmental performance into the evaluation of financial performance. However, the current research on environmental financial performance evaluation method is not systematic, the method of using index to evaluate environmental financial performance is also relatively single, to a certain extent, the effect of environmental financial performance evaluation is not ideal. Therefore, it is urgent to apply a new method to the evaluation of environmental financial performance. The environmental financial performance evaluation method based on DEA cross-efficiency theory and method not only effectively combines self-evaluation with other evaluation system, but also balances the weight of environmental financial performance evaluation. The final evaluation results can obtain valuable information to improve the environmental financial performance deficiencies. In the research of scientific evaluation of environmental financial performance, firstly, the background of research on environmental financial performance and DEA method is expounded, and on this basis, the purpose and significance of the research are considered. After determining the significance of the relevant purpose, the current research status of scientific evaluation of environmental financial performance at home and abroad is expounded again, and the content and research methods that should be studied are finally determined. On the basis of the previous work, the concept and connotation of the theory and method of environmental financial performance and DEA cross efficiency, the evaluation method and so on are expounded theoretically. At the same time, in order to quantitatively evaluate the environmental financial performance, further analyze the influencing factors of the environmental financial performance and select suitable environmental financial performance indicators to provide a tool for the scientific evaluation of environmental financial performance. On this basis, a scientific evaluation model of environmental financial performance is constructed, that is, the cross-efficiency model of game competition and cooperation DEA and the model of cross-efficiency of game merciful DEA. These two models can adapt to the environmental financial performance evaluation under different circumstances, and choose the appropriate model to evaluate the environmental financial performance in the different environmental financial performance decision-making unit relationship. Finally, taking HTXG Group and ZMLH Group as an example, the relationship between the two enterprises' environmental financial decision units is discussed, and the degree of local market competition is analyzed, and the appropriate DEA cross-efficiency model is used to solve the environmental financial performance. Conduct environmental financial performance evaluation. By using the methods of literature analysis, qualitative analysis, quantitative analysis and case analysis, the paper studies the evaluation of enterprise environmental financial performance based on DEA cross-efficiency method, thus promoting the enterprise to improve production efficiency and reduce pollution emissions. To ensure the green operation of enterprises.
【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】：2017
【分类号】：F425;F406.7

【参考文献】