基于绿色EVA视角的化工企业业绩评价研究  

Research on Performance Evaluation of Chemical Enterprises Based on Green EVA Perspective

作　　者：贾永玉 苗蕴慧[1] JIA Yong-yu;MIAO Yun-hui(Shenyang University of Chemical Technology,Shenyang 110142,Liaoning)

机构地区：[1]沈阳化工大学,辽宁沈阳110142

出　　处：《江苏商论》2025年第1期112-116,共5页Jiangsu Commercial Forum

摘　　要：随着十四五规划的推进、“双碳”政策的实施,绿色化工及碳中和将是未来中国重要的经济增长动力之一,化工产业的可持续发展备受关注。本文以中国基础化工行业为研究样本,搜集整理了2020年和2021年相关数据,将绿色EVA值引入化工企业业绩评价体系。首先采用因子分析法分别提取各年化工行业业绩表现的主要影响因子,计算因子综合得分;再结合聚类分析对2021年和2020年化工行业业绩表现进行横向分类、纵向对比。以更全面地评价在疫情影响的经济动荡期内化工企业业绩现状、剖析原因并结合化工行业的特点提出相应发展建议。With the promotion of the 14th Five Year Plan and the implementation of the“dual carbon”policy,green chemical industry and carbon neutrality will be one of the important economic growth drivers in China in the future,and the sustainable development of the chemical industry has attracted much attention.This article takes the basic chemical industry in China as a research sample,collects and organizes relevant data from 2020 and 2021,and introduces the green EVA value into the performance evaluation system of chemical enterprises.Firstly,factor analysis is used to extract the main influencing factors of the performance of the chemical industry in each year,and calculate the comprehensive score of the factors;Combined with cluster analysis,horizontally classify and vertically compare the performance of the chemical industry in 2021 and 2020.To comprehensively evaluate the performance status of chemical enterprises during the economic turbulence period affected by the epidemic,analyze the reasons,and propose corresponding development suggestions based on the characteristics of the chemical industry.

关 键 词：绿色EVA 业绩评价 因子分析 聚类分析 

分 类 号：F729.23[经济管理—产业经济]