作者姚焕新
姓名汉语拼音yaohuanxin
学号2020000008115
培养单位兰州财经大学
电话18298356520
电子邮件1462583961@qq.com
入学年份2020-9
学位类别专业硕士
培养级别硕士研究生
一级学科名称会计
学科代码1253
第一导师姓名沈萍
第一导师姓名汉语拼音shenping
第一导师单位兰州财经大学
第一导师职称教授
题名宝钢股份绿色转型绩效评价研究
英文题名Research on the Performance evaluation of Baosteel’s Green Transformation
关键词可持续发展理论 三重底线理论 财务绩效 环境绩效 社会绩效
外文关键词Sustainable development theory;Triple bottom line theory; Financial performance; Environmental performance; Social performance
摘要

在经济高速发展的过程中,能源、资源短缺、生态退化、全球变暖、人口剧增等问题持续发酵,对人类物质生产造成了威胁。我国在可持续发展的基础上对“绿色发展”和“高质量发展”等概念进行阐述,环境可持续与社会可持续被一再提及。经济发展质量到底与绿色发展水平紧密相关,甚至关系着社会主义现代化事业的发展进程。工业企业作为我国经济的重要组成部分,实施绿色转型的效率和效果会对整体经济产生影响。

本文以宝钢股份为研究对象,从财务、环境和社会方面选取指标对其绿色转型的效率和效果进行多方面衡量,并通过衡量结果展开评价。采用的具体方法是层次分析法,通过查阅案例企业的年报与可持续发展报告选取相关指标,邀请专家进行打分,将结果进一步计算和分析,根据分析结果得出结论并提出可能的建议,有利于为行业中处境与宝钢相似的其他企业所借鉴,对其环境绩效、社会绩效的关注也是对绿色发展理念的有力响应。

通过构建并应用绿色转型绩效评价体系,本文对宝钢股份的绿色转型绩效提出了一些可能的改进建议:首先是持续提升财务绩效;其次是保持环境绩效方面的优势;最后是坚持履行社会责任。在通过模糊综合评价法对评价体系结果进行综合分析后,得出以下结论:宝钢股份目前的可持续发展报告中对财务绩效、环境绩效、社会绩效进行披露时,将重点放在先进制造、生态环境(气候变化)、人力资源与社会影响四个方面,对财务绩效进行描述的指标较少;报告选取的环境、社会绩效指标多为定性指标,难以直观、全面反映绿色转型绩效。本文也得出,宝钢股份在积极响应绿色发展理念,注重经营过程中的环境保护和社会责任履行问题时,财务绩效指标有所波动和下降,这可能意味着对绿色转型过程中财务效益有所忽略。相反的,宝钢股份绿色转型的环境绩效和社会绩效成果显著。

英文摘要

In the process of rapid economic development, problems such as energy and resource shortage, ecological degradation, global warming and population surge continue to ferment, posing a threat to material production.It elaborated the concepts of "green development" and "high-quality development" on the basis of sustainable development, and environmental sustainability and social sustainability were repeatedly mentioned. Green development has become an important way to realize the high-quality economic development and promote the development of socialist modernization.

Taking Baosteel as the research object, this paper selects indicators from financial, environmental and social aspects to measure and evaluate its green performance in transformation. The index weight is determined by analytic hierarchy process, the performance of the case enterprise is comprehensively evaluated, and conclusions and enlightenment are drawn based on the analysis and evaluation.

By constructing and applying the green transformation performance evaluation system, this paper puts forward some possible improvement suggestions for Baosteel's green transformation performance: first, continuously improve the financial performance; The second is to maintain an edge in environmental performance; Finally, we must adhere to our social responsibilities. After a comprehensive analysis of the evaluation system results by fuzzy comprehensive evaluation method, the following conclusions are drawn: In the disclosure of financial performance, environmental performance and social performance in the current sustainable development report of Baosteel Group, the emphasis is placed on advanced manufacturing, ecological environment (climate change), human resources and social impact, and there are few indicators describing financial performance. The environmental and social performance indicators selected in the report are mostly qualitative indicators, which are difficult to directly and comprehensively reflect the green transformation performance. This paper also concludes that when Baosteel actively responds to the concept of green development and pays attention to environmental protection and social responsibility fulfillment in the process of operation, the financial performance index fluctuates and decreases, which may mean that the financial benefits in the process of green transformation are ignored. On the contrary, Baosteel's green transformation has achieved remarkable environmental and social performance.

学位类型硕士
答辩日期2023-05-21
学位授予地点甘肃省兰州市
语种中文
论文总页数65
参考文献总数73
馆藏号0005243
保密级别公开
中图分类号F23/972
文献类型学位论文
条目标识符http://ir.lzufe.edu.cn/handle/39EH0E1M/34300
专题会计学院
推荐引用方式
GB/T 7714
姚焕新. 宝钢股份绿色转型绩效评价研究[D]. 甘肃省兰州市. 兰州财经大学,2023.
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