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论文编号：	14803
作者编号：	2320213879
上传时间：	2024/6/11 21:23:03
中文题目：	基于ESG的Y食品企业绩效评价体系研究
英文题目：	Research on performance evaluation system of Y Food Company based on ESG
指导老师：	黄福广 孟祥军
中文关键字：	ESG理念；财务绩效；层次分析法；食品企业
英文关键字：	ESG concept； financial performance；Analytic hierarchy Process；food enterprises
中文摘要：	随着经济时代的发展，环境责任、社会责任和公司治理正逐年成为衡量企业可持续发展能力的关键指标。食品行业是我国的民生行业，其与人民群众的健康安全和环境安全密切相关，故而其ESG表现对企业的投资者、消费者、供应商和政策制定者等都具有极其重要的意义。但目前企业的绩效评价体系未充分考虑到非财务因素的影响力，导致企业在可持续发展方面的表现缺乏判断性，企业一味的追求经济利润最终也会导致经济利益的消失。因此，本论文主要致力于研究在企业可持续发展的目标之下，如何构建一套融合ESG发展理念的绩效评价体系，来为企业的实际控制人提供更加全面精准的评价工具，以期帮助企业实现短期利润和长期经营的平衡发展，引导企业在追求利益的同时关注到环境、社会、治理责任的影响作用，实现企业发展的良性循环。 本论文首先通过文献分析法的研究，建立ESG理念表现与绩效评价存在相关性的研究基础；其次，通过案例分析法选定Y食品企业，并对其绩效评价体系现状进行梳理分析，找出其缺陷点；再次，从财务绩效中的盈利能力、运营能力、偿债能力、发展能力四个维度和ESG理念中的环境、社会、公司治理三个维度出发，利用调查问卷法选取与绩效评价相关性高的评价指标后，再利用层次分析法对选取的指标进行权重赋值；最后，结合企业2019年到2022年对外披露的财务报告和可持续发展报告，利用平衡计分卡方法对构建的绩效评价体系的可续有效性进行验证分析。通过研究分析得出，ESG理念的非财务因素影响企业战略层面发展，且以此构建的绩效评价体系符合食品行业发展要求。 本论文以一个全新的视角，将ESG非财务因素引入企业绩效评价体系当中，对数据进行分析可及时发现并调整企业存在的相关问题。通过此项研究不仅可帮助企业提升经济利润方面的表现和进行战略层面的及时调整，同时也鼓励企业进行环境保护、承担社会责任和调整治理结构，其研究成果对食品行业可持续发展具有一定的现实意义。
英文摘要：	With the development of the economic era, environmental responsibility, social responsibility and corporate governance are becoming the key indicators to measure the sustainable development ability of enterprises. Food industry is the people's livelihood industry, which is closely related to the health and environmental safety of the people, so its ESG performance is of great significance to investors, consumers, suppliers and policy makers of enterprises. However, the current performance evaluation system of enterprises does not fully take into account the influence of non-financial factors, resulting in the lack of judgment in the performance of enterprises in sustainable development, and the blind pursuit of economic profits will eventually lead to the disappearance of economic interests. Therefore, this paper is mainly devoted to studying how to build a set of performance evaluation system integrating ESG development concept under the goal of sustainable development of enterprises, so as to provide more comprehensive and accurate evaluation tools for the actual controllers of enterprises, in order to help enterprises achieve a balanced development of short-term profits and long-term operations. Guide enterprises to pay attention to the impact of environmental, social and governance responsibilities while pursuing interests, so as to achieve a virtuous circle of enterprise development. Firstly, through literature analysis, this paper establishes the research basis of the correlation between ESG concept performance and financial performance evaluation. Secondly, by case analysis, Y food enterprise is selected and the current situation of its financial performance evaluation system is sorted out and analyzed to find out its defects. Thirdly, starting from the four dimensions of financial performance including profitability, operation ability, debt paying ability and development ability, and the three dimensions of ESG concept including environment, society and corporate governance, the questionnaire method is used to select evaluation indicators with high relevance to financial performance evaluation, and then the analytic hierarchy process is used to assign weights to the selected indicators. Finally, combined with the financial reports and sustainable development reports disclosed by enterprises from 2019 to 2022, the balanced scorecard method is used to verify and analyze the sustainable effectiveness of the financial performance evaluation system constructed. Through research and analysis, it is concluded that the non-financial factors of ESG concept affect the development of enterprises at the strategic level, and the financial performance evaluation system built on this basis meets the development requirements of the food industry. This paper introduces ESG non-financial factors into the enterprise performance evaluation system from a new perspective, and analyzes the data to find and adjust the relevant problems existing in the enterprise in time. This research can not only help enterprises improve their performance in terms of economic profits and make timely adjustment at the strategic level, but also encourage enterprises to carry out environmental protection, assume social responsibility and adjust governance structure. The research results have certain practical significance for the sustainable development of the food industry.
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