电力企业节能减排与财务效益综合评价及其协调性测度研究

发布时间：2018-02-26 19:23

  本文关键词： 电力企业 节能减排 财务效益 综合评价 协调性　出处：《生态经济》2016年02期 　论文类型：期刊论文

【摘要】：当前环境和能源问题是政府和人民非常关心的热点问题,而具有高耗能、高排放、高污染特点的电力企业既是我国能源供应的主体也是我国能源消耗的大户,因此针对电力企业特点,对节能减排与财务效益进行综合评价并对其协调性进行研究对我国解决环境和能源问题至关重要。文章根据电力企业的特点建立节能减排与财务效益综合评价指标体系,通过因子分析法对电力企业2004~2013年节能减排与财务效益进行综合评价;其次建立VAR模型,计算出电力企业节能减排与财务效益的协调值,用隶属函数建立静态及动态协调性测度模型,对电力企业2004~2013年节能减排与财务效益的协调性进行研究;最后根据研究结论提出合理化建议。
[Abstract]:The current environmental and energy problems are hot issues of great concern to the government and the people. The electric power enterprises with the characteristics of high energy consumption, high emissions and high pollution are not only the main body of energy supply in our country, but also the major users of energy consumption in our country. Therefore, in view of the characteristics of power enterprises, It is very important to evaluate and coordinate the energy saving and emission reduction and financial benefit for solving the environmental and energy problems in China. This paper establishes a comprehensive evaluation index system of energy saving and financial benefits according to the characteristics of electric power enterprises. The comprehensive evaluation of energy saving and emission reduction and financial benefits of electric power enterprises from 2004 to 2013 is carried out through factor analysis. Secondly, the VAR model is established to calculate the coordination value between energy saving and emission reduction and financial benefits of electric power enterprises. A static and dynamic coordination measurement model is established by using membership function to study the coordination between energy saving and emission reduction and financial benefits of electric power enterprises from 2004 to 2013, and finally some reasonable suggestions are put forward according to the conclusions of the research.
【作者单位】： 北京化工大学经济管理学院;西安交通大学财务处;
【分类号】：F426.61;F406.7;X322
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本文编号：1539346