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论文编号：	15223
作者编号：	2320224215
上传时间：	2024/12/12 21:47:07
中文题目：	绿色发展背景下冀中能源公司绩效评价研究
英文题目：	Research on Performance Evaluation of Jizhong Energy Company under the Background of Green Development
指导老师：	程新生
中文关键字：	绩效评价；绿色发展；三重底线；层次分析法；模糊综合评价法
英文关键字：	Performance evaluation; Green development; Triple bottom line; Analytic Hierarchy Process; Fuzzy comprehensive evaluation method
中文摘要：	党的二十大报告中提出：“绿色发展是高质量发展的底色，新质生产力本身就是绿色生产力。”助力绿色发展需要转变企业的生产运营的模式，来减少碳排放，实现企业绿色转型。绿色发展是同时兼顾了经济发展和生态环境两方面的发展方式。在纷繁复杂的国际形势下，许多国家逐渐趋向于绿色发展理念，许多企业通过绿色转型来优化产业结构、升级技术水平，调整经济发展的结构，重视绿色发展。随着我国经济建设的发展与进步，我国也逐步的加强了对绿色发展的重视，将绿色发展和可持续发展作为重要的发展理念。但是如何协调好经济、环境、社会三者之间的平衡关系，还是任重而道远的。作为高能耗高污染的煤炭行业更应当重视绿色发展。绩效评价在企业的经营管理中是至关重要的，其可以度量企业的经济情况、管理效果以及经营成果。在绿色发展背景下，转变绩效评价的模式、优化产业结构和走绿色可持续发展道路是刻不容缓的。 本文通过采取案例分析法，以冀中能源股份有限公司作为案例的研究对象，在绿色发展的大背景下，基于三重底线理论从财务绩效、环境绩效、社会绩效三个维度对冀中能源公司绩效评价展开研究分析，再对三个维度的绩效进行细化，选取合适的绩效评价指标。本文通过采用专家打分法和层次分析法两种研究方法相结合来确定指标的权重，再通过模糊综合评价法得出最终的评价结果，最终形成一套绿色可持续发展的绩效评价体系。 本文通过研究冀中能源股份有限公司绿色发展背景下的绩效评价，可以得到以下结论：通过绿色发展背景下的绩效评价可以得出财务绩效和环境绩效表现优秀，社会绩效表现良好，总体综合绩效表现优秀。通过综合评价结果来分析企业绩效评价存在的问题，并为绩效评价体系提出优化措施，分别从财务绩效、环境绩效、社会绩效三个维度提出优化措施。绿色发展背景下的绩效评价一方面可以给企业绩效进行客观公正全面的评价，同时能够实现企业经济发展、环境保护、社会效益三者同步发展，促进冀中能源公司长久的可持续的良性发展。与此同时为同行业的企业做出先锋，起到行业领先的带动作用。
英文摘要：	In the report of the 20th National Congress of the Communist Party of China, it was proposed that "green development is the foundation of high-quality development, and new quality productivity itself is green productivity." To support green development, it is necessary to transform the production and operation mode of enterprises to reduce carbon emissions and achieve green transformation of enterprises. Green development is a development approach that simultaneously considers both economic development and ecological environment. In the complex international situation, many countries are gradually moving towards the concept of green development. Many enterprises optimize their industrial structure, upgrade their technological level, adjust the structure of economic development, and attach importance to green development through green transformation. With the development and progress of China's economic construction, the country has gradually strengthened its emphasis on green development, taking green development and sustainable development as important development concepts. However, how to balance the relationship between economy, environment, and society is still a long and arduous task. As a coal industry with high energy consumption and pollution, it should pay more attention to green development. Performance evaluation is crucial in the operation and management of enterprises, as it can measure the economic situation, management effectiveness, and business results of the enterprise. In the context of green development, it is urgent to transform the performance evaluation mode, optimize the industrial structure, and take the path of green and sustainable development. This article adopts a case analysis method and takes Jizhong Energy Co., Ltd. as the research object. In the context of green development, based on the triple bottom line theory, the performance evaluation of Jizhong Energy Company is studied and analyzed from three dimensions: financial performance, environmental performance, and social performance. The performance of the three dimensions is further refined and appropriate performance evaluation indicators are selected. This article combines expert scoring method and analytic hierarchy process to determine the weights of indicators, and then uses fuzzy comprehensive evaluation method to obtain the final evaluation results, ultimately forming a performance evaluation system for green and sustainable development. This article studies the performance evaluation of Jizhong Energy Co., Ltd. under the background of green development, and draws the following conclusions: through the performance evaluation under the background of green development, it can be concluded that the financial and environmental performance is excellent, the social performance is good, and the overall comprehensive performance is excellent. Analyze the problems in enterprise performance evaluation through comprehensive evaluation results, and propose optimization measures for the performance evaluation system from three dimensions: financial performance, environmental performance, and social performance. Performance evaluation under the background of green development can objectively, fairly, and comprehensively evaluate the performance of enterprises, while achieving synchronous development of economic development, environmental protection, and social benefits, promoting the long-term sustainable and benign development of Jizhong Energy Company. At the same time, it serves as a pioneer for companies in the same industry and plays a leading driving role in the industry.
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