汽车行业碳绩效与企业绩效的关系研究

发布时间：2018-02-16 20:23

本文关键词： 汽车行业碳排放碳绩效企业绩效　出处：《哈尔滨理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：自2003年的英国能源白皮书《我们能源的未来:创建低碳经济》提出一个新的概念“低碳”,各国政府高度重视低碳发展。近几年“低碳”已经逐步走进世人的生活,低碳经济成为一些国家经济发展的新模式,低碳经济是可持续发展的必由之路。然而汽车行业作为高碳行业,也是节能减排压力最大的产业之一。作为我国经济支柱之一的汽车行业,国家给予了其很多的优惠政策,那么他同时也要承担起一定的社会责任来回报社会。汽车行业的持续、稳定与发展对我国经济建设具有十分重要的意义。近年来,关于企业碳绩效与企业绩效之间的关系研究也越来越受到关注。在这样的大背景下,本文立足于汽车行业,着重研究企业碳绩效与企业绩效的关系。碳排放是反映碳绩效的一个重要方面,本文通过借鉴《IPCC2006指南》中的方法测算碳排放总量,再设定碳绩效指标。本文将企业绩效分为两个方面:企业市场绩效,企业财务绩效,并从这两个角度出发,分别研究碳绩效与市场绩效和财务绩效的关系,并进一步探讨碳绩效与市场绩效、碳绩效与财务绩效哪个影响更加显著。通过研究发现:碳绩效与企业绩效是存在正相关关系的,即碳绩效水平越好,企业绩效水平也就越好。此外,碳绩效与财务绩效的显著性比碳绩效与企业市场绩效的显著性比要相对弱一些。这也就是间接的说明:比起企业内部而言,外在投资者和潜在的投资者更加关注碳绩效水平这个问题。最后,本文根据上述的研究结论,对汽车行业如何提升碳绩效水平提出了相关的建议和对策。
[Abstract]:Since 2003, the British White Paper on Energy: the Future of our Energy: building a low carbon economy has introduced a new concept of "low carbon", and governments have attached great importance to the development of low carbon. In recent years, "low carbon" has gradually entered the world's life. Low-carbon economy has become a new mode of economic development in some countries. Low-carbon economy is the only way to sustainable development. It is also one of the industries with the greatest pressure on energy conservation and emission reduction. As one of the pillars of our economy, the automobile industry has been given a lot of preferential policies by the state. Well, it also has to shoulder certain social responsibilities to repay the society. The automobile industry continues. In recent years, more and more attention has been paid to the relationship between enterprise carbon performance and enterprise performance. Under this background, this paper is based on the automobile industry. This paper focuses on the relationship between enterprise carbon performance and enterprise performance. Carbon emission is an important aspect of reflecting carbon performance. Then set the carbon performance index. This paper divides the enterprise performance into two aspects: enterprise market performance, corporate financial performance, and from these two angles, respectively, the relationship between carbon performance and market performance and financial performance, And further study carbon performance and market performance, carbon performance and financial performance which is more significant. Through the study found: carbon performance and firm performance has a positive correlation, that is, the better the level of carbon performance, Moreover, the significance of carbon performance and financial performance is weaker than that of carbon performance and enterprise market performance. The external investors and potential investors pay more attention to the carbon performance level. Finally, according to the above conclusions, this paper puts forward some suggestions and countermeasures on how to improve the carbon performance level of the automobile industry.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X322;F406.7;F426.471

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