基于社会责任的低碳板块上市公司绩效评价研究

发布时间：2018-02-24 11:13

本文关键词： 绩效评价熵权法社会责任低碳板块上市公司　出处：《青岛科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：“发展低碳经济,构建低碳型社会”已成为世界各国普遍关注的热点与焦点问题之一。面对传统经济模式下经济发展过程中的高消耗、高排放、高污染等问题,要从根本上改善我们生存的环境质量,扭转生态恶化的趋势,就必须全面转变经济增长模式,走发展低碳经济之路。因此,基于社会责任对低碳板块上市公司进行绩效评价尤为重要。研究低碳板块上市公司的绩效及影响因素,对低碳板块上市公司的健康稳定发展具有深远的意义。本文在国内外对绩效评价相关文献研究的基础上,从经营绩效、财务绩效、社会绩效和环境绩效四个维度出发,构建了基于社会责任的低碳板块上市公司绩效评价指标体系,运用熵权法对山东省7家在低碳经济板块上市的公司绩效进行评价。其中,经营绩效维度主要是对财务治理结构、员工及创新、供应商、消费者的衡量；财务绩效维度主要是对企业的盈利能力、营运能力、偿债能力和发展能力的衡量；社会绩效维度主要是企业对政府和社区的社会责任的衡量；环境绩效维度主要企业对环境治理的衡量。在分析评价中指出当前我国低碳板块上市公司经营过程中存在的问题。最后基于实证分析,提出了提高低碳板块上市公司绩效水平的建议：(1)加强公司内部管理,提高盈利能力水平；(2)加强低碳意识和低碳技术；(3)增强企业社会责任,保护生态环境；(4)利用相关政府扶持政策,增强社会责任。
[Abstract]:"developing low carbon economy and constructing low carbon society" has become one of the hot spots and focal issues in the world. Facing the problems of high consumption, high emission and high pollution in the process of economic development under the traditional economic model, "developing low-carbon economy and building a low-carbon society" have become one of the most important issues in the world. In order to fundamentally improve the quality of our living environment and reverse the trend of ecological deterioration, we must comprehensively change the economic growth model and take the road of developing a low-carbon economy. It is particularly important to evaluate the performance of low-carbon listed companies based on social responsibility. It is of great significance to study the performance and influencing factors of low-carbon listed companies for the healthy and stable development of low-carbon listed companies. Based on the domestic and foreign literature on performance evaluation, this paper constructs the performance evaluation index system of low-carbon listed companies based on social responsibility from four dimensions: operating performance, financial performance, social performance and environmental performance. This paper evaluates the performance of seven companies listed in low-carbon economy in Shandong Province by using entropy weight method. The dimension of business performance is mainly the measurement of financial governance structure, employees and innovation, suppliers and consumers; The dimension of financial performance is the measurement of the profitability, operation ability, solvency and development ability of the enterprise, while the social performance dimension is the measurement of the social responsibility of the enterprise to the government and the community. In the analysis and evaluation of the environmental performance dimension of the main enterprises to measure the environmental governance, pointed out the current low carbon plate listed companies in the process of business problems. Finally, based on the empirical analysis, the paper puts forward some suggestions to improve the performance level of listed companies in low-carbon sectors: 1) strengthen the internal management of the companies, and improve profitability. 2) strengthen low carbon awareness and low carbon technology to enhance corporate social responsibility. Protection of the ecological environment 4) use of relevant government support policies to enhance social responsibility.
【学位授予单位】：青岛科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.51

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