煤炭企业环境绩效评估与企业运营的关系研究  

Study on relationship between environment performance evaluation and enterprise operation of coal enterprises

作　　者：谭旭红 宋领 

机构地区：[1]黑龙江科技大学管理学院,黑龙江哈尔滨150022

出　　处：《煤炭经济研究》2017年第12期53-56,共4页Coal Economic Research

基　　金：黑龙江省自然科学基金资助项目(G201412)

摘　　要：基于煤炭企业环境绩效的现状以及环境绩效评估存在的问题,搜集整理了煤炭企业2013—2016年财务报表的相关数据,运用Ohlson模型对煤炭企业环境绩效与企业运营的关系提出假设,并在假设的基础上进行相关性分析及回归检验,探讨煤炭企业环境绩效评估对煤炭企业运营的影响,并从日常管理等方面为企业的长期可持续发展提出具有建设性的建议。Based on the environment performance status of the coal enterprises and problems existed in the environment performance evaluation,the related data of the financial statements from 2013 to 2016 of the coal enterprises were collected and regulated. The Ohlson model was applied to provide the presuming of the relationship between the environment performances of the coal enterprises and the operation of the enterprises. Also based on the presuming,a correlation analysis and regression inspection was conducted. The paper discussed the environment performance evaluation of the coal enterprises affected to the operation of the coal enterprises. From the routine management and other aspects,the constructive proposals were provided on the long term and sustainable development of the coal enterprises.

关 键 词：环境绩效 企业运营 OHLSON模型 指标体系 煤炭企业 

分 类 号：X32[环境科学与工程—环境工程]