可再生能源上市公司经营绩效研究

发布时间：2018-06-10 03:24

本文选题：可再生能源 + 上市公司　；参考：《内蒙古财经大学》2014年硕士论文

【摘要】：经济的发展总会伴随环境和能源问题，尤其是近几年，随着全球经济的快速发展，环境污染和能源紧缺问题日益突出，从可持续发展的角度出发，越来越多的国家开始注重和开发可再生能源。我国作为崛起中的发展中国家，经济发展依然是基础，快速的发展要以能源为依托，，而目前我国能源的供需矛盾日益突出，所以积极开发和利用可再生能源成为我国实现能源可持续发展的必由之路。本论文从可再生能源行业发展的意义出发，以绩效评价理论为基础，采用合理的绩效评价指标体系，对我国可再生能源行业（水电、风电、太阳能、生物质能行业）进行绩效评价研究，这有助于可再生能源上市公司经营观念和发展战略的转变，建立科学的经营绩效评价方法，也为管理者建立科学规范的经营绩效管理制度提供依据。本文首先依据国内外对可再生能源行业的研究理论，参考我国行业实际，通过建立绩效评价指标体系，采用因子分析法，提取出了四个主要因子：偿债能力、盈利能力、发展能力、营运能力，并对选取的50个可再生能源上市公司在四个主因子上的得分进行比较分析，再对最后的综合评价得分进行企业间的排名比较分析，得到绩效评价的研究结果并作对应评价。其次，为比较水电、风电、太阳能、生物质能四个行业的绩效情况，每个行业选取5个代表性的上市公司，通过指标值的计算与综合分析，得出四类行业在偿债能力、盈利能力、发展能力、营运能力四个方面的发展情况，并作比较分析，根据最后的综合得分值，找到四个行业的综合绩效排名。最后，根据上述研究结果，总结经验与实际情况，给出合理的对策建议，希望对可再生能源上市公司综合绩效的判定提供参考依据。
[Abstract]:Economic development has always been accompanied by environmental and energy problems, especially in recent years, with the rapid development of the global economy, environmental pollution and energy shortages have become increasingly prominent, from the perspective of sustainable development, More and more countries begin to focus on and develop renewable energy. As a rising developing country, China's economic development is still the foundation, the rapid development must be based on energy, but at present, the contradiction between supply and demand of energy in our country is increasingly prominent. Therefore, active development and utilization of renewable energy has become the only way to achieve sustainable energy development in China. This paper starts from the significance of the development of renewable energy industry, based on the performance evaluation theory, and adopts a reasonable performance evaluation index system. This paper studies the performance evaluation of renewable energy industry (hydropower, wind power, solar energy, biomass energy industry) in China, which is helpful to the transformation of management concept and development strategy of renewable energy listed companies, and the establishment of scientific management performance evaluation methods. It also provides the basis for managers to establish a scientific and standardized management system of business performance. Firstly, according to the domestic and foreign research theory of renewable energy industry, referring to the reality of our industry, through the establishment of performance evaluation index system, By using factor analysis, four main factors are extracted: solvency, profitability, development ability, operational capacity, and the scores of 50 renewable energy listed companies on the four main factors are compared and analyzed. The final comprehensive evaluation score is compared and analyzed among enterprises, and the research results of performance evaluation are obtained and the corresponding evaluation is made. Secondly, the performance of four industries, hydropower, wind power, solar energy and biomass energy, is compared. Five representative listed companies are selected for each industry. Through the calculation and comprehensive analysis of the index value, the development of four kinds of industries in the four aspects of solvency, profitability, development ability and operation ability is obtained, and the comparative analysis is made. According to the final comprehensive score value, find out the comprehensive performance ranking of four industries. Finally, according to the above research results, summarize the experience and actual situation, give the reasonable countermeasures and suggestions, Hope to provide a reference for the evaluation of the comprehensive performance of renewable energy listed companies.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.2;F406.7

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