电力企业节能减排与财务效益综合评价及其协调性测度研究  

The Comprehensive Evaluation and Coordinative Research of Energy Conservation and Financial Benefits for Power Companies

作　　者：张爱美[1] 李文瑜[2] 吴卫红[1] 郭静思[1] 王丹晔 吕建蕾 

机构地区：[1]北京化工大学经济管理学院,北京100029 [2]西安交通大学财务处,陕西西安710049

出　　处：《生态经济》2016年第2期101-105,共5页Ecological Economy

摘　　要：当前环境和能源问题是政府和人民非常关心的热点问题，而具有高耗能、高排放、高污染特点的电力企业既是我国能源供应的主体也是我国能源消耗的大户，因此针对电力企业特点，对节能减排与财务效益进行综合评价并对其协调性进行研究对我国解决环境和能源问题至关重要。文章根据电力企业的特点建立节能减排与财务效益综合评价指标体系，通过因子分析法对电力企业2004～2013年节能减排与财务效益进行综合评价；其次建立vAR模型，计算出电力企业节能减排与财务效益的协调值，用隶属函数建立静态及动态协调性测度模型，对电力企业2004-2013年节能减排与财务效益的协调性进行研究；最后根据研究结论提出合理化建议。Current environmental and energy issues are hot issues of great concern to the government and people, and high energy consumption, high,emission, high pollution are not only the main characteristics of the power of China＇s energy supply but also China＇s large energy consumption Therefore for the power business characteristics, research coordination of its energy saving and financial benefits is important for our country to solve environmental and energy problem. Firstly, according to the power companies, the paper established the characteristics of energy saving and financial benefits of comprehensive evaluation system; Next, by using VAR model, the paper calculated the coordinate values of the power companies and the financial benefits of energy conservation, the establishment of static and dynamic measurement model for coordination with the membership function, for power enterprises 2004-2013 financial benefits of energy conservation and coordination research; Finally, accordin; to the study, reasonable suggestions were put forward.

关 键 词：电力企业 节能减排 财务效益 综合评价 协调性 

分 类 号：F270[经济管理—企业管理] F062.2[经济管理—国民经济]