中国奶业企业可持续性研究

发布时间：2018-05-24 20:50

本文选题：奶业企业 + 企业可持续性　；参考：《内蒙古大学》2016年硕士论文

【摘要】：随着居民生活水平的提高,牛奶及奶制品的消费需求不断增加,中国奶业企业发展迅速。但奶业企业仍存在诸多问题,如原料奶和乳制品质量不稳定、产品相似度高以及进口乳制品的冲击等,都影响了中国奶业企业的可持续性。企业若不能保持相对的可持续性,不仅会影响奶业企业自身的经营,甚至会影响整个奶业产业的发展。在这种背景下,本文首先分析了中国奶业发展状况及奶业企业经营现状,然后根据上市企业年度披露报告数据,分析了中国奶业A股上市企业可持续增长状况,结果表明2011年到2014年中国奶业企业实现了可持续增长。之后,本文建立中国奶业企业三重底线可持续性评价指标体系,对中国奶业A股上市企业的可持续性进行评价,结果表明中国奶业企业的经济绩效和社会绩效平均值高于环境绩效。从企业来看,伊利股份和光明乳业的可持续性综合指数较高,三元股份和天润乳业的则较低。最后,本文基于生态效率概念,从投入产出角度对中国奶业A股上市企业可持续性进行评价。结果表明,三元股份和西部牧业的企业可持续性较差。因此,针对企业存在的问题,分析结果表明原料投入和人力投入是影响奶业企业可持续性的主要因素。针对上述结论,本文提出了提高奶业企业可持续性的相关政策建议,包括提高企业盈利能力,增加研发投入力度；优化企业员工结构,提高员工福利待遇；加大环保投入力度,实施企业节能减排措施；合理配置资源投入,提高资源利用效率。
[Abstract]:With the improvement of living standards and the increasing demand for milk and dairy products, Chinese dairy enterprises are developing rapidly. However, there are still many problems in dairy industry, such as the unstable quality of raw milk and dairy products, the high similarity of products and the impact of imported dairy products, all of which affect the sustainability of Chinese dairy enterprises. If the enterprise can not maintain the relative sustainability, it will not only affect the management of the dairy industry itself, but also affect the development of the whole dairy industry. Under this background, this paper first analyzes the development of Chinese dairy industry and the current situation of dairy enterprises, and then, according to the annual disclosure data of listed enterprises, analyzes the sustainable growth of A-share listed enterprises in China dairy industry. The results show that Chinese dairy companies achieved sustainable growth from 2011 to 2014. Then, this paper establishes the evaluation index system of the triple bottom line sustainability of Chinese dairy enterprises, and evaluates the sustainability of Chinese dairy A-share listed enterprises. The results show that the average economic and social performance of Chinese dairy enterprises is higher than that of environmental performance. From the enterprise point of view, Yili shares and Guangming dairy industry sustainability composite index is higher, three shares and Tianrun dairy industry is lower. Finally, based on the concept of ecological efficiency, this paper evaluates the sustainability of A-share listed enterprises in Chinese dairy industry from the point of view of input and output. The results show that the enterprise sustainability of three-yuan stock and western animal husbandry is poor. Therefore, the analysis results show that raw material input and manpower input are the main factors that affect the sustainability of dairy enterprises. In view of the above conclusions, this paper puts forward some relevant policy suggestions to improve the sustainability of dairy enterprises, including improving the profitability of enterprises, increasing R & D investment, optimizing the structure of employees, improving employee welfare, increasing environmental protection investment. We will implement energy conservation and emission reduction measures for enterprises, allocate resources rationally and improve the efficiency of resource utilization.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.82

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