绿色转型视角下中煤能源绩效评价研究

LZUFE-KMS > 会计学院

作者	张金玉
姓名汉语拼音	zhangjinyu
学号	2021000008225
培养单位	兰州财经大学
电话	15515176997
电子邮件	1984653924@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	刘薇
第一导师姓名汉语拼音	liuwei
第一导师单位	兰州财经大学
第一导师职称	副教授
题名	绿色转型视角下中煤能源绩效评价研究
英文题名	Research on China Coal Energy Performance Evaluation from the Perspective of Green Transformation
关键词	绿色转型环境绩效财务绩效中煤能源
外文关键词	Green transformation ; Environmental performance ; Financial performance ; China coal energy
摘要	在低碳发展成为全球共识的时代背景下，实现行业绿色低碳转型成为解决环境、能源和资源瓶颈问题的关键。党的二十大报告指出推动经济发展绿色化、低碳化是实现高质量发展的关键环节，要加快发展方式绿色转型，正确处理经济发展和生态环境保护的关系。煤炭行业作为我国国民经济的重要基础性产业，是关乎工业稳定增长、经济平稳运行的重要引擎，也是实现绿色低碳发展的重要领域。但当前我国一些煤炭企业依然沿用传统的粗放型经济发展模式，这种模式往往对社会和环境的长久效益视而不见，导致资源过度消耗且环境污染问题日益凸显。因此，研究如何促进煤炭企业的绿色转型，实现煤炭企业的高质量发展成为了亟待解决的重要议题。本文以中煤能源作为案例企业，采用熵值法以及综合指数分析法，深入研究绿色转型给企业环境绩效和财务绩效带来的影响。在环境绩效研究方面，以煤炭全生命周期作为切入点，对绿色开采、绿色发电、绿色循环三个环节进行定性及定量分析，而后建立中煤能源环境绩效综合评价体系，以此分析各环节绿色转型对环境绩效的影响。在财务绩效研究方面，结合绿色转型的投资状况与行业平均水平，深入剖析中煤能源的偿债能力、营运能力、盈利能力、发展能力相关指标，并且构建财务绩效综合评价体系，旨在全面分析中煤能源进行绿色转型增加环保投入资金后，其财务绩效发生的变化。研究发现中煤能源进行绿色转型后其环境绩效和财务绩效均有所提升，但仍存在开采环节综合能耗较高、长期债务压力较大、主营产品缺乏竞争力等问题。根据中煤能源的具体情况，从完善能源监管体系，通过创新提高回采率；优化债务结构，提升产品质量两个层面给出针对性措施，以期进一步提升企业整体绩效水平，并为其他煤炭型企业进行绿色转型提供借鉴。
英文摘要	Under the background that low-carbon development has become a global consensus, realizing the green and low-carbon transformation of the industry has become the key to solving the bottleneck problems of environment, energy and resources. The report of the 20 th National Congress of the Communist Party of China points out that promoting green and low-carbon economic development is the key link to achieve high-quality development. It is necessary to speed up the green transformation of development mode and correctly handle the relationship between economic development and ecological environment protection. As an important basic industry of China 's national economy, the coal industry is an important engine for stable industrial growth and stable economic operation. It is also an important area for achieving green and low-carbon development. However, at present, some coal enterprises in China still follow the traditional extensive economic development model, which often ignores the long-term benefits of society and environment, resulting in excessive consumption of resources and increasingly prominent environmental pollution problems. Therefore, how to promote the green transformation of coal enterprises and realize the high-quality development of coal enterprises has become an important issue to be solved urgently. This paper takes China Coal Energy as a case enterprise, and uses entropy method and comprehensive index analysis method to deeply study the impact of green transformation on enterprise environmental performance and financial performance. In the aspect of environmental performance research, taking the whole life cycle of coal as the starting point, the three links of green mining, green power generation and green cycle are qualitatively and quantitatively analyzed, and then the comprehensive evaluation system of environmental performance of China coal energy is established to analyze the impact of green transformation on environmental performance in each link. In terms of financial performance research, combined with the investment status of green transformation and the industry average level, this paper deeply analyzes the relevant indicators of China Coal Energy 's solvency, operation ability, profitability and development ability, and constructs a comprehensive evaluation system of financial performance, aiming to comprehensively analyze the changes of China Coal Energy 's financial performance after green transformation and increasing environmental protection investment funds. The study found that the environmental performance and financial performance of China Coal Energy have improved after the green transformation, but there are still problems such as high comprehensive energy consumption in the mining process, high long-term debt pressure, and lack of competitiveness of main products. According to the specific situation of China Coal Energy, from improving the energy supervision system, through innovation to improve the recovery rate ; in order to further improve the overall performance level of the enterprise and provide reference for other coal-based enterprises to carry out green transformation, targeted measures are given at the two levels of optimizing debt structure and improving product quality.
学位类型	硕士
答辩日期	2024
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	61
参考文献总数	60
馆藏号	006131
保密级别	公开
中图分类号	F23/1146
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/36864
专题	会计学院
推荐引用方式 GB/T 7714	张金玉. 绿色转型视角下中煤能源绩效评价研究[D]. 甘肃省兰州市. 兰州财经大学,2024.

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