基于 ESG 的天佑德酒绩效评价体系研究

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作者	张雅婷
姓名汉语拼音	Zhang Yating
学号	2021000008234
培养单位	兰州财经大学
电话	13893615442
电子邮件	673712929@qq.com
入学年份	2021-9
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	方文彬
第一导师姓名汉语拼音	Fang Wenbin
第一导师单位	兰州财经大学
第一导师职称	教授
第二导师姓名	郭春光
第二导师姓名汉语拼音	Guo Chunguang
第二导师单位	青海互助青稞酒股份有限公司
第二导师职称	高级会计师
题名	基于 ESG 的天佑德酒绩效评价体系研究
英文题名	Construction and application of performance evaluation system For Tian youde liquor based on ESG
关键词	ESG 绩效评价体系灰色关联分析法熵值法
外文关键词	ESG ; Performance evaluation system ; Grey Relational Analysis ; Entropy method
摘要	ESG理念聚焦于可持续发展及企业长远价值的实现，其核心在于推动企业在追求经济效益的同时，积极履行环境责任、社会责任以及治理责任，以实现长期的稳健发展。近年来，ESG理念因和中国第十四个五年规划以及“双碳”的战略目标高度契合而迅速发展，而二十大报告的新发展理念，更是为ESG的进一步发展添砖加瓦。我国白酒行业市场容量大、从业人数多、盈利水平高，属于典型高资源消耗和污染型行业，利益相关者也越发关注其能否履行自身的责任。因此，本文拟建立一套具有白酒行业特色的、基于 ESG 的综合性绩效评价体系，旨在精准评估企业绩效的总体水平，深入揭示企业内部资源的利用状况，同时准确把握企业与社会及环境之间的关系。本文以天佑德酒为研究对象，分析其现有绩效评价体系与ESG发展现状。在构建企业绩效指标评价体系的过程中，首要任务是融入ESG理念的3个核心维度，进而将这3个维度细化为9个二级指标，并进一步分解为26个三级指标，尽可能地构建一个层次分明、内容详尽的绩效评价体系。随后，采用熵值法对这26个关键指标进行了科学的权重分配，确保了每个指标在评价体系中的合理性和重要性得以体现。其次，利用灰色关联分析法，精准计算出能够全面反映企业综合绩效评价水平的灰色关联度值，增强了评价结果的客观性和精确度。最后为天佑德提出了具体可行的改善建议，旨在推动其整体绩效的持续优化与提升。本文旨在基于ESG理念，深入研究天佑德酒的绩效评价体系，以期引导企业加强对综合绩效的重视。同时，也期望通过这一研究，为其他白酒企业的综合绩效评价提供新的思路，推动整个行业的可持续发展。通过构建科学、系统的绩效评价体系，可以更全面地评估企业的综合绩效，为企业未来的发展提供有力的支撑和指导。希望该体系能够为白酒企业实现高质量的可持续发展提供相应的理论支撑，为行业的可持续发展贡献力量。
英文摘要	The ESG concept focuses on sustainable development and the realization of long-term corporate value. Its core lies in encouraging enterprises to actively fulfill environmental, social, and governance responsibilities while pursuing economic benefits, aiming at achieving long-term and stable development. In recent years, the ESG concept has rapidly developed due to its close alignment with China's 14th Five-Year Plan and the strategic goal of achieving carbon neutrality. Furthermore, the new development philosophy outlined in the 20th National Congress Report has contributed significantly to the further development of ESG. The Chinese liquor industry, characterized by its large market capacity, numerous employees, and high profitability, is typically resource-intensive and polluting, regulatory agencies are increasingly concerned about their ability to fulfill these responsibilities. Therefore, this paper proposes to establish a comprehensive performance evaluation system based on ESG, tailored to the characteristics of the liquor industry. The aim is to accurately assess the overall level of corporate performance, deeply reveal the utilization status of internal resources, and grasp the relationship between the enterprise and society and the environment. This paper takes Tianyoude Liquor as the research object to analyze its existing performance evaluation system and the current status of ESG development. In the process of constructing the enterprise performance indicator evaluation system, the primary task is to integrate the three core dimensions of the ESG concept, further refining them into nine secondary indicators and further decomposing them into 26 tertiary indicators. This approach aims to establish a hierarchical and detailed performance evaluation system. Subsequently, the entropy method is used to scientifically allocate weights to these 26 key indicators, ensuring that the rationality and importance of each indicator are reflected in the evaluation system. Furthermore, the gray correlation analysis method is employed to accurately calculate the gray correlation degree value that comprehensively reflects the enterprise's comprehensive performance evaluation level, enhancing the objectivity and accuracy of the evaluation results. Finally, specific and feasible improvement suggestions are proposed for Tianyoude Liquor, aiming to promote the continuous optimization and enhancement of its overall performance. This paper aims to conduct an in-depth study on the performance evaluation system of Tianyoude Liquor based on the ESG concept, hoping to guide enterprises to strengthen their focus on comprehensive performance. At the same time, it is also expected that this research can provide new ideas for the comprehensive performance evaluation of other liquor enterprises and promote the sustainable development of the entire industry. By establishing a scientific and systematic performance evaluation system, we can more comprehensively assess the comprehensive performance of enterprises, providing strong support and guidance for their future development. It is hoped that this system can provide corresponding theoretical support for liquor enterprises to achieve high-quality sustainable development and contribute to the sustainable development of the industry.
学位类型	硕士
答辩日期	2024-05-25
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	66
参考文献总数	69
馆藏号	0006140
保密级别	公开
中图分类号	F23/1155
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/36735
专题	会计学院
推荐引用方式 GB/T 7714	张雅婷. 基于 ESG 的天佑德酒绩效评价体系研究[D]. 甘肃省兰州市. 兰州财经大学,2024.

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