基于可持续发展的首都机场财务评价体系研究

发布时间：2018-10-08 21:59

【摘要】：可持续发展作为当今世界发展的主题,我国已将可持续发展放在国家发展的战略高度。企业作为社会、经济的重要组成单元,其是否可持续发忌关系着整个社会、经济可持续发展是否可以顺利实现。北京首都国际机场,作为我国航空交通的重要枢纽,承担着对股东、员工、旅客及航空公司、政府、区域发展的社会责任,承担着可持续发展环境的道德责任。这些都要求首都机场始终保持经济、社会、环境全方位的可持续发展。如今,一些学者已将可持续发展与财务管理理论相结合,开创了财务理论研究的新领域。但是,企业层级的可持续发展目前尚未形成有效的实施机制。对于首都机场,更是缺乏一套科学系统的基于可持续发展的财务评价体系,对其可持续发展做出客观、定量的评价。本文立足于可持续发展,目的是构建首都机场的综合财务评价体系,突出当前对生态、社会评价的关注,弥补现有评价体系只注重经济价值创造而忽视社会、生态和谐发展的不足,从而进一步促进我国机场的和谐、快速发展,提高我国机场的国际地位。首先,阐述可持续发展和企业可持续发展的内涵和指标体系,探讨了企业可持续发展的相关理论,构建了企业可持续发展的理论基础,提出了企业可持续发展的必要性。其次,回顾相关财务目标、财务评价主体、财务评价内容、财务评价模型的文献,并介绍国内外财务评价方法(杜邦体系、沃尔比重评分法、EVA、平衡计分卡等)及其不足,确定基于可持续发展的财务评价理论框架。再次,结合首都机场特点和可持续发展要求,提出了利益相关者价值最大化、均衡化的财务目标,明确了首都机场财务评价的多元评价主体和三重评价内容。同时,依据指标制定原则和“三重底线”评价内容,设计了包含经济、社会和生态评价三方面的具体评价指标的财务评价体系,用层次分析法确定各指标的权重,构建了AHP综合评价模型与静态和谐评价模型。最后,采用首都机场股份有限公司2008-2010年的相关数据,对评价指标体系和评价模型进行实际应用,对评价结果进行分析和建议,检验了指标体系和评价模型在评价首都机场的可持续发展方面的有效性。
[Abstract]:Sustainable development is the theme of the development of the world today, our country has put the sustainable development in the strategic height of the national development. As an important unit of society and economy, the sustainable development of enterprises is related to the whole society, and whether the sustainable development of economy can be realized smoothly. Beijing Capital International Airport, as an important hub of air traffic in China, bears the social responsibility for shareholders, employees, passengers and airlines, the government and regional development, and the moral responsibility for sustainable development environment. All these require the capital airport to maintain the sustainable development of economy, society and environment all the time. Nowadays, some scholars have combined sustainable development with financial management theory, and opened up a new field of financial theory research. However, the enterprise-level sustainable development has not yet formed an effective implementation mechanism. For the capital airport, it lacks a set of scientific and systematic financial evaluation system based on sustainable development, and makes an objective and quantitative evaluation of its sustainable development. Based on the sustainable development, the purpose of this paper is to construct the comprehensive financial evaluation system of the capital airport, to highlight the current attention to ecological and social evaluation, and to make up for the existing evaluation system that only pays attention to the creation of economic value and neglects the society. The deficiency of ecological harmonious development further promotes the harmony and rapid development of Chinese airports and improves the international status of Chinese airports. Firstly, the connotation and index system of sustainable development and enterprise sustainable development are expounded, the related theories of enterprise sustainable development are discussed, the theoretical foundation of enterprise sustainable development is constructed, and the necessity of enterprise sustainable development is put forward. Secondly, it reviews the relevant financial objectives, the main body of financial evaluation, the content of financial evaluation, the financial evaluation model, and introduces the methods of financial evaluation at home and abroad (DuPont system, Vale proportion scoring method, balanced scorecard, etc.) and its shortcomings. To determine the theoretical framework of financial evaluation based on sustainable development. Thirdly, combined with the characteristics of the capital airport and the requirements of sustainable development, this paper puts forward the financial objectives of maximizing the value of stakeholders and equalizing the financial evaluation of the capital airport, and clarifies the main body and triple evaluation content of the financial evaluation of the capital airport. At the same time, according to the principle of index formulation and the evaluation content of "triple bottom line", the financial evaluation system including economic, social and ecological evaluation index is designed, and the weight of each index is determined by analytic hierarchy process (AHP). AHP comprehensive evaluation model and static harmonious evaluation model are constructed. Finally, using the relevant data of Capital Airport Company Limited from 2008 to 2010, the evaluation index system and evaluation model are applied, and the evaluation results are analyzed and recommended. The effectiveness of the index system and the evaluation model in evaluating the sustainable development of the capital airport is tested.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F560.68

【相似文献】