低碳经济下航空公司综合绩效评价

发布时间：2018-05-19 16:35

本文选题：低碳经济 + 航空公司　；参考：《山东财经大学》2013年硕士论文

【摘要】：2008年11月欧盟通过法案决定对所有抵离欧盟的民用航空公司征收碳排放税，这一法案的出台引发了激烈的国际争议，，同时标志着“低碳经济”已经到来，也预示着全世界各行各业都需要在制定战略的过程中将低碳因素考虑在内。而作为对企业进行监督与管理的重要手段，公司的绩效评价就需要进行调整，以利于各公司更好的适应低碳经济提出的新要求。本文选取了高碳排放的航空业作为研究客体，设计出低碳经济时代背景下的航空公司综合绩效评价体系。基于已有的低碳经济理论与企业绩效评价理论和航空公司绩效评价理论，本文针对航空公司建立了包含低碳因素的三层绩效评价指标体系，具体包括3个一级指标、10个二级指标与25个三级指标，涵盖了经济、社会与环境三方面的内容。在此基础上，本文又利用突变级数法构建了绩效评价模型，突变级数法能够很好地克服各指标赋予权重的主观性，使构建的航空公司综合绩效评价指标体系更具科学性。最后，本文利用构建的综合绩效评价模型对东航、南航与国航三家航空公司进行了横向对比，并针对评价结果提出了相应的对策建议。
[Abstract]:In November 2008, the European Union passed a bill to impose a carbon tax on all civil airlines arriving outside the European Union. The introduction of the bill has sparked fierce international controversy and marked the arrival of a "low-carbon economy." It also bodes well for industries around the world to take low-carbon factors into account in their strategy-making. As an important means to supervise and manage the enterprises, the performance evaluation of the company needs to be adjusted in order to better adapt to the new requirements of low-carbon economy. This paper selects the aviation industry with high carbon emissions as the research object and designs the comprehensive performance evaluation system of airlines under the background of low carbon economy era. Based on the theory of low carbon economy, the theory of enterprise performance evaluation and the theory of airline performance evaluation, this paper establishes a three-layer performance evaluation index system which includes low carbon factors for airlines. It includes 3 primary indicators, 10 secondary indicators and 25 tertiary indicators, covering the three aspects of economy, society and environment. On this basis, this paper constructs the performance evaluation model by using the catastrophe series method. The catastrophe series method can overcome the subjectivity of the weights given by each index and make the comprehensive performance evaluation index system of airlines more scientific. Finally, this paper makes a horizontal comparison between China Eastern Airlines, China Southern Airlines and Air China Airlines by using the comprehensive performance evaluation model, and puts forward corresponding countermeasures and suggestions for the evaluation results.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F562.6

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