华润电力生态效率指标体系研究

发布时间：2018-06-25 16:22

本文选题：华润电力 + 生态效率　；参考：《中南财经政法大学》2017年硕士论文

【摘要】：前人提出的环境业绩指标主要是从控制环境污染的角度出发,着重考核企业在资源消耗、污染物排放等环境领域的情况。环境指标若单纯强调环境业绩的考核,而不与财务业绩联系起来,就难以全面反映企业环境战略带来的效益,管理者无法通过环境业绩考核对企业的环境战略带来的效益做出全面的评估。因此,企业的环境业绩考核应与财务业绩结合起来,综合反应企业环境保护行动对环境以及财务业绩产生的影响。生态效率结合了环境业绩与财务业绩指标,可以被用来预测环境问题对未来财务业绩的影响。本文采用案例研究形式,研究华润电力的生态效率指标体系构建。本文首先分析案例企业环境业绩指标体系,分析其存在的不足,进而提出生态效率指标体系;然后构建华润电力生态效率指标体系,计算并分析案例企业的生态效率状况。本文研究认为,从华润电力的情况来看,财务业绩对生态效率的影响较大,企业应在保持现有环境效益的基础上重视财务业绩的实现。可再生能源业务的发展一方面可以使企业在节能减排上减少投入,从而降低成本,另一方面也可以减少公司的外购能源成本,促进企业财务效益的实现。因此,企业应加大对可再生能源业务项目的投资,提高可再生能源占比,同时,需保证可再生能源业务项目的回报率可以满足企业最低回报率要求。本文创新点在于将环保投入指标引入生态效率指标体系,模仿杜邦分析法将生态效率指标进行分解,利用连环替代法分析各分解因素对生态效率的影响。并且将生态效率的改善与供给侧结构性改革的背景联系起来,以期为企业去产能、降成本、补短板的实施途径提供依据,推动企业供给侧改革的实施。
[Abstract]:The environmental performance index put forward by predecessors is mainly from the point of view of controlling environmental pollution, focusing on the assessment of enterprises' environmental situation in the fields of resource consumption, pollutant discharge and so on. If environmental indicators simply emphasize the assessment of environmental performance without being linked to financial performance, it will be difficult to fully reflect the benefits brought about by the environmental strategy of an enterprise. Managers can not make a comprehensive assessment of the benefits of environmental strategy through environmental performance assessment. Therefore, the environmental performance assessment of enterprises should be combined with financial performance to comprehensively reflect the impact of environmental protection actions on the environment and financial performance. Ecological efficiency combines environmental performance with financial performance and can be used to predict the impact of environmental problems on future financial performance. This paper studies the construction of ecological efficiency index system of China Resources Electric Power by case study. This paper first analyzes the environmental performance index system of case enterprises, analyzes its shortcomings, and then puts forward the ecological efficiency index system, and then constructs the ecological efficiency index system of China Resources Electric Power, calculates and analyzes the ecological efficiency of the case enterprises. From the view of China Resources Electric Power, the financial performance has a great influence on ecological efficiency, and enterprises should attach importance to the realization of financial performance on the basis of maintaining the existing environmental benefits. On the one hand, the development of renewable energy business can reduce the investment in energy saving and emission reduction, thus reducing the cost, on the other hand, it can also reduce the outsourced energy cost of the company and promote the realization of the financial benefits of the enterprise. Therefore, enterprises should increase their investment in renewable energy business projects and increase the share of renewable energy. At the same time, it is necessary to ensure that the rate of return of renewable energy business projects can meet the minimum requirements of enterprises. The innovation of this paper lies in introducing the environmental protection input index into the ecological efficiency index system, imitating the DuPont analysis method to decompose the ecological efficiency index, and using the serial substitution method to analyze the influence of each decomposition factor on the ecological efficiency. The improvement of ecological efficiency is linked with the background of supply-side structural reform, in order to provide the basis for the implementation of the enterprise's production capacity, cost reduction and mending board, and to promote the implementation of the supply-side reform of the enterprise.
【学位授予单位】：中南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X322;F426.61

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