基于DEA-FAHP模型的企业环境效率测算

发布时间：2019-04-07 17:27

【摘要】：文章首先采用FAHP模型,计算了影响企业价值的各种指标的权重;然后运用DEA模型探讨了企业价值的环境效率;最后基于企业环境信息的"披露程度"和"披露方式"两个角度,实证分析了2012—2014年山东省重污染行业环境信息披露与企业价值的关系。结果表明,环境信息披露数量、质量以及环境效率对企业价值具有显著的促进作用,其中,环境信息披露质量对市场价值的促进作用要优于环境信息披露数量以及环境效率。
[Abstract]:In this paper, the FAHP model is used to calculate the weights of various indexes affecting the value of the enterprise, and then the environmental efficiency of the value of the enterprise is discussed by using the DEA model. Finally, based on the "disclosure degree" and "disclosure mode" of enterprise environmental information, this paper empirically analyzes the relationship between environmental information disclosure and enterprise value in heavily polluted industries of Shandong Province from 2012 to 2014. The results show that the quantity, quality and environmental efficiency of environmental information disclosure play a significant role in promoting enterprise value, and the quality of environmental information disclosure is superior to the quantity of environmental information disclosure and environmental efficiency in promoting market value.
【作者单位】： 烟台大学经济管理学院;
【基金】：教育部人文社会科学研究规划基金项目(13YJA630148) 山东省社会科学规划项目(11CGLJ23)
【分类号】：F275
，

本文编号：2454269