低碳经济视角下制浆造纸企业财务绩效评价研究——以太阳纸业为例  

Research on the Financial Performance Evaluation of Pulp and Paper Enterprises from the Perspective of Low Carbon Economy--Takeing Sun Paper as an Example

作　　者：陈辉辉[1,2] 张旭尧[1,2] 邵明敏 徐达宇[1,2] CHEN Huihui;ZHANG Xuyao;SHAO Mingmin;XU Dayu

机构地区：[1]浙江农林大学,浙江临安311300 [2]浙江农林大学浙江省乡村振兴研究院,浙江临安311300

出　　处：《吉林金融研究》2020年第6期34-40,共7页Journal of Jilin Financial Research

基　　金：浙江农林大学校级学生科研训练项目(项目编号:103-2013200162)“基于可持续平衡计分卡的林业企业绩效管理研究”。

摘　　要：以太阳纸业为例,运用因子分析法,分别对未包括和包括低碳能力的财务绩效进行计算,利用配对样本非参数检验,观察加入低碳能力指标对企业财务绩效评价产生的影响是否显著。研究发现,虽然选取了公开披露的排污费作为低碳能力指标,但实证结果显示,加入前后,太阳纸业财务绩效评价结果并未产生显著差异。研究结果对制浆造纸企业科学的选取低碳能力指标有一定参考意义,有助于企业完善财务绩效评价体系,以适应低碳经济发展的要求。The study uses the factor analysis method to calculate financial performance that does and does not include low carbon capacity,taking the the sun paper industry as an example.By using paired sample nonparametric test,it is observed whether the impact of low carbon capability index on corporate financial performance evaluation is significant.The empirical results showed that the sun paper financial performance evaluation results did not produce significant differences after using the public disclosured sewage charges.In order to meet the requirements of the development of low-carbon economy,the research will help pulp and paper enterprises or the selection of low carbon capacity indicators.

关 键 词：低碳能力指标 财务绩效评价 因子分析 

分 类 号：F23[经济管理—会计学]