我国生物质能源企业绩效评价和企业发展分析

发布时间：2018-09-07 08:07

【摘要】：经济快速发展,能源消耗量越来越大,能源紧缺的现象随之愈发突出,发展节能、绿色、可再生的新型可再生能源变成了经济发展的主题之一。生物质能源是可再生能源中重要的一种。随着生物质能源的兴起,一系列企业发展起来,但仍然面临着很多障碍。因此,分析生物质能源企业在的发展状况以及经营绩效非常重要。目前,我国此方面的定量研究很少。本文使用DEA数据包络分析法对我国生物质能源企业进行了绩效评价分析,选择了固定资产账面价值、在职员工人数、主营业务成本、主营业务收入、基本每股收益、利税总额6个适合的财务指标作为模型的投入指标和产出指标,16家2009年前上市的生物质能源企业作为研究对象,纵向比较了2009-2013年5年的效率变化趋势,横向比较了不同类型的生物质燃料企业之间经营绩效的差异,并分析其中的原因；选择以上6个指标为权重,基于2009和2013年的数据,使用对应分析法分析了我国不同类型和不同地区的生物质能源企业发展状况如企业规模、固定投资、人力投入、盈利情况等,观察其分布特点,以总结它们的发展情况,比较它们之间的差异以及近5年来的变化趋势。研究发现：企业绩效方面,2009-2013年,我国生物质能源企业普遍存在技术无效和规模无效尤其是生物质能源上游原材料企业,整体从规模报酬递增逐步过渡到规模报酬递减阶段；单个生物质能源企业的经营效率波动很大,在五年内基本没有明显提升,发展至2013年上游原材料企业、生物质燃料企业的综合效率反超生物质能设备企业和生物质发电企业。企业发展分析方面,我国不同地区的生物质能源企业大致能分为三类,其中天津和江苏的生物质能源企业在某些指标上发展超前,但整体不均衡,湖北、广东、陕西、甘肃、黑龙江、海南的生物质能源企业发展程度居中但较为全面,广西、内蒙和安徽的生物质能源企业发展程度则较低；各类型生物质能源企业中,生物质发电企业的发展情况最优,生物质能设备企业发展程度较低。
[Abstract]:With the rapid development of economy and the increasing consumption of energy, the phenomenon of energy shortage becomes more and more prominent. The development of energy saving, green and renewable new renewable energy has become one of the themes of economic development. Biomass energy is one of the most important renewable energy sources. With the rise of biomass energy, a series of enterprises have developed, but still face many obstacles. Therefore, it is very important to analyze the development and performance of biomass energy enterprises. At present, there are few quantitative studies in this field in China. In this paper, DEA data envelopment analysis is used to evaluate the performance of biomass energy enterprises in China. The paper selects the book value of fixed assets, the number of in-service employees, the main business cost, the main business income, the basic earnings per share. Six suitable financial indexes of total profit and tax as input index and output index of the model and 16 biomass energy enterprises listed before 2009 were taken as the research object, and the trend of efficiency change in the five years from 2009 to 2013 was compared longitudinally. The differences of operating performance among different types of biomass fuel enterprises are compared horizontally, and the reasons are analyzed, and the above 6 indexes are selected as weights, based on the data of 2009 and 2013. This paper analyzes the development of biomass energy enterprises in different types and regions of China by using correspondence analysis, such as enterprise size, fixed investment, manpower investment, profit, and so on, and observes the distribution characteristics of biomass energy enterprises in order to sum up their development. Compare their differences and trends over the past five years. The results show that: from 2009 to 2013, biomass energy enterprises in China generally have technology inefficiency and scale invalidation, especially biomass energy upstream raw materials enterprises, the whole gradually transition from scale return increasing stage to scale return decline stage; The operating efficiency of a single biomass energy enterprise fluctuates greatly, and it has no obvious improvement in five years. It has developed to the upstream raw material enterprise in 2013, and the comprehensive efficiency of biomass fuel enterprise is higher than that of biomass energy equipment enterprise and biomass power generation enterprise. In terms of enterprise development analysis, biomass energy enterprises in different regions of China can be roughly divided into three categories. Among them, the biomass energy enterprises in Tianjin and Jiangsu have advanced development in some indicators, but the overall development is not balanced. Hubei, Guangdong, Shaanxi, Gansu, The development of biomass energy enterprises in Heilongjiang and Hainan is in the middle but relatively comprehensive. In Guangxi, Inner Mongolia and Anhui, the development level of biomass energy enterprises is relatively low. Among the various types of biomass energy enterprises, biomass power generation enterprises have the best development situation. The level of development of bio-energy equipment enterprises is low.
【学位授予单位】：北京林业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.2;F224;F406.7

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