光大环境公司垃圾分类业务绩效评价分析  

Performance Evaluation and Analysis of Waste Classification Business of China Everbright Environment Group Limited

作　　者：闫一诺 徐岩[1] 

机构地区：[1]北方工业大学经济管理学院,北京

出　　处：《国际会计前沿》2021年第4期116-124,共9页Frontiers of International Accounting

摘　　要：本文对以垃圾分类为主营业务之一的光大环境公司从财务绩效的盈利、偿债、营运、成长四个方面和资源战略角度两方面选取指标进行分析。结果发现2018年以前该企业因市场需求量较大发展较为迅速,各项指标增长率均良好,2019年开始市场各项指标趋于平缓。资源战略层面企业能够做到节能减排,致力采取各项措施减低运营对环境及天然资源造成的影响,企业能够主动迎合市场变化,灵活决策企业未来发展方向。This paper analyzes the indicators ofEverbright environment company, one of the main businesses of wasteclassification, from the four aspects of financial performance: profitability,debt repayment, operation and growth, and from the perspective of resourcestrategy. The results show that the enterprise has developed rapidly due to thelarge market demand before 2018, and the growth rate of each index is good.Since 2019, the market indicators have tended to be flat. At the level ofresource strategy, enterprises can achieve energy conservation and emissionreduction, and strive to take various measures to reduce the impact ofoperation on the environment and natural resources. Enterprises can activelycater to market changes and flexibly decide the future development direction ofenterprises.

关 键 词：垃圾分类 绩效评估 光大环境公司 

分 类 号：F27[经济管理—企业管理]