“双碳”背景下重污染企业环境绩效评价——以20家火力发电企业测试分析  

Environmental Performance Evaluation of Heavy-polluting Enterprises in the Context of“Dual Carbon”--Analysis of 20 Thermal Power Generation Enterprises'Tests

作　　者：潘文富 李逸璇 Pan Wenfu;Li Yixuan(School of Accounting,Guizhou University of Finance and Economics,Guizhou 550025,China;School of Economics and Management,Tsinghua University,Beijing 100084,China)

机构地区：[1]贵州财经大学会计学院,贵州550025 [2]清华大学经济管理学院,北京100084

出　　处：《工业技术经济》2023年第6期115-123,共9页Journal of Industrial Technological Economics

基　　金：贵州省哲学社会科学规划重点课题“贵州企业债券违约风险预警研究”(项目编号:21GZZD57);贵州省高校人文社会科学研究基地项目“贵州数字金融应用与发展研究”(项目编号:23RWJD122)。

摘　　要：随着国家“双碳”目标的提出,“绿色、循环、低碳”的发展趋势愈加明显,人们对环境的重视程度也在日益提高。本文选取重污染行业中的20家火力发电企业,通过建立环境绩效评估指标体系,运用数据包络分析模型(DEA)和Malmquist指数动态分析法,对2017~2021年火力发电行业的环境绩效进行静态和动态效率评价,并探讨分析相关指标对企业环境绩效的影响。结果显示:(1)2017~2021年火力发电行业的环境绩效整体是进步的,环境绩效水平改善的主要推动力是技术进步;但仅有一部分火力发电企业在提高技术创新能力,火力发电企业的整体技术进步还存在很大发展空间;(2)技术效率整体呈下降趋势,主要是由于规模效率在逐年递减,企业需要重点关注其生产要素的配置是否合理。With the introduction of China's“dual carbon”targets,the development trend towards“green,circular,and low-carbon”has become increasingly apparent,and people's awareness of the environment has been increasing.In this article,we selecte 20 thermal power generation enterprises from the heavy-polluting industry and established an environmental performance evaluation index system.By using the data envelopment analysis DEA model and the Malmquist index dynamic analysis method,we evaluate the static and dynamic efficiency of environmental performance in the thermal power generation industry from 2017 to 2021,and analyze the impact of relevant indicators on enterprise environmental performance.The results show that:(1)the environmental performance of the thermal power generation industry from 2017 to 2021 is generally progressing,and the main driving force for the improvement of environmental performance is technological progress.However,only a part of thermal power generation enterprises have improved their technological innovation capabilities,and there is still much room for improvement in the overall technological progress of thermal power generation enterprises.(2)The overall technological efficiency is decreasing,mainly due to the decreasing trend of scale efficiency year by year.Enterprises need to pay attention to whether the configuration of their production factors is reasonable.

关 键 词：双碳目标 火力发电企业 环境绩效 数据包络分析 MALMQUIST指数 规模报酬可变 

分 类 号：F425[经济管理—产业经济] F273