节能减排对企业财务绩效影响的实证研究

节能减排背景下,企业越来越重视可持续发展.作为高能耗、高排放的钢铁行业,更应做好低碳环保,推进制度创新,新能源开发,达到经济效益、社会效益和环境效益的统一.现行财务评价体系缺少对环境效益的评价,本文试图在原有的财务评价体系中加入节能减排评价指标,并通过具有代表性的钢铁企业-宝钢的财务指标,使用因子分析法,得出综合得分,并利用两配对样本非参数检验,比较加入节能减排指标前后企业财务绩效的变化,研究节能减排是否会对企业的财务绩效产生显著影响.

An Empirical Research on the Effect of Energy Saving and Emission Reduction on Financial Performance

Under the background of energy saving and emission reduction, enterprises pay more and more attention to sustainable development. Iron and steel industry-as a high energy consumption and high emission industry, should do a good job in low carbon environmental protection, promoting system innovation and developing new energy to realize the unity of economic benefit, social benefit and environmental benefit. As the current financial evaluation system is lack of evaluation on the environmental benefits, this paper tries to join the energy-saving emission reduction evaluation indicators in the evaluation of the financial system by using the financial index of Baogang which is the representative of the iron and steel enterprises. With the method of factor analysis, and two paired samples nonparametrie tests, there is a compare with corporate financial performance before and after the energy-saving emission reduction targets. It aims at whether the research on energy saving and emission reduction will have a significant impact on the financial performance of the enterprises.