ESG视角下垃圾发电企业价值评估——以L为例  

Value assessment of waste power generation enterprises from the perspective of ESG:Taking L Company as an Example

作　　者：刘芳[1] 陈晓霜 沈艺 Liu Fang;Chen Xiaoshuang;Shen Yi(Zhejiang University of Finance and Economics,Hangzhou 310018;Jianyin(Zhejiang)Real Estate and Land Asset Appraisal Co.,LTD.,Hangzhou 310008)

机构地区：[1]浙江财经大学,浙江杭州310018 [2]建银(浙江)房地产土地资产评估有限公司,浙江杭州310008

出　　处：《中国资产评估》2023年第11期67-80,F0003,共15页Appraisal Journal of China

摘　　要：本文首先基于ESG(环境、社会、治理)理念的视角,将企业的ESG行为嵌入垃圾发电企业价值评估中,构建了ESG视角下的垃圾发电企业价值评估模型;在此基础上,进一步量化了企业ESG表现对企业价值的影响,构建了适用于垃圾发电企业的ESG评价指标体系,并采用专家打分法和模糊综合评价法来确定企业的ESG评价系数;最后,选择L公司作为本文的案例,验证模型的适用性和准确性。本文为企业价值评估提供了全新的评价技术思想,对评价实践有着较好的参考与借鉴意义。First of all,based on the perspective of the concept of ESG(environment,society,governance),this article embeds the ESG behavior of the enterprise into the value assessment of garbage power generation enterprises,and has built the value evaluation model of garbage power generation enterprises under the ESG perspective.On this basis,the impact of enterprise ESG performance on enterprise value is further quantified,and an ESG evaluation index system suitable for waste power generation enterprises is constructed.The evaluation coefficient of enterprise ESG is determined by expert scoring method and fuzzy comprehensive evaluation method.Finally,L Company is selected as the case of this paper to verify the applicability and accuracy of the model.This paper provides a new evaluation technology idea for enterprise value evaluation,and has a good reference and reference significance for evaluation practice.

关 键 词：ESG理念 专家打分法 模糊综合评价 收益法 垃圾发电企业 

分 类 号：F270[经济管理—企业管理]