低碳生态经济视角下钢铁企业综合绩效评价
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摘要
自2003年的英国能源白皮书《我们能源的未来：创建低碳经济》提出低碳经济概念以来,低碳经济受到各国政府的高度重视。近几年“低碳”已经逐步走进世人的生活,低碳经济成为一些国家经济发展的新模式。钢铁产业是高碳产业,也是减排压力最大的产业之一。运用低碳生态经济的相关理论,对钢铁企业的原有绩效评价体系进行改进,构建低碳生态经济背景下钢铁企业综合绩效评价的指标体系及评价模型。一方面有助于钢铁企业适应新的形势,科学地考核、评估业绩,分析自身的优劣势,并据此制定战略目标和实施计划,促进企业的可持续发展；另一方面,也可为政府管理部门和利益相关者提供适应新形势的决策依据和科学直观的评价工具,具有广泛的理论和现实意义。
本文从低碳生态经济背景出发,结合相关经济、环境、社会绩效评价标准、政策背景、钢铁行业的特点,对钢铁企业综合绩效评价进行了理论探讨和实证研究,主要内容和结论如下：
1、分析了低碳经生态济背景下钢铁企业综合绩效评价的理论基础
文章分析了低碳生态经济理论的特点与核心理念、低碳生态经济下企业的价值取向、低碳生态经济背景下企业利益相关者的利益诉求,以及低碳低济模式给钢铁企业带来的机遇与挑战,并根据这些理论来筛选低碳生态经济背景下钢铁企业综合绩效评价的指标、确定评价的程序和方法、构建评价模型。
2、分析了现有钢铁企业综合绩效评价存在的不足
通过对国内外相关文献资料和研究成果的查阅和分析,发现现有钢铁企业综合绩效评价体系存在以下不足：(1)目前可以量化的、具有操作性的基于低碳生态经济的企业综合绩效评价方法相对较少；(2)大多数综合绩效评价采用专家评分来筛选指标和决定权重,人为因素对评价模型的影响较大；(3)评价内容不全,主要从财务绩效视角展开评价,或结合平衡积分卡的要求进行绩效评价体系改造；(4)大部分综合绩效方面的研究没有考虑动态平衡和静态平衡,影响了企业综合绩效评价的预测性和持续性。
3、构建了低碳生态经济背景下钢铁企业综合绩效评价的指标体系
指标的筛选和指标体系的构建是在以低排放、低能耗、低污染为主要特征的低碳生态经济思想指导下进行的,目标是让钢铁企业实现资源的使用效率最大、生态环境优化、人民生活福祉最大。在此基础上,根据相关会计准则、环境管理标准、国家相关政策法规,结合低碳生态经济背景和钢铁企业的特点,构建了钢铁企业综合绩效评价的指标体系,其中分经济绩效、环境绩效、社会绩效3个一级指标,盈利能力、偿债能力、营运能力、发展能力、资源消耗、环境影响、环境治理、环境管理、产品责任、商业道德、劳动就业、社会影响12个二级指标和43个三级指标。
4、建立了低碳生态经济背景下钢铁企业三重绩效评价模型
通过突变级数法、三重绩效静态和动态矢量评价模型对钢铁企业的经济、环境、社会绩效指标进行了耦合,构建了低碳生态经济背景下钢铁企业三重绩效评价模型。在模型构建的过程中注重提高评价的科学性和持续性。突变级数法不使用权重,只需按指标间的内在逻辑关系对指标的重要程度进行排序,很大限度地避免了人为制定权重的主观性,能够较科学地对企业绩效进行评价。静态和动态协调可以对企业在经营过程中三重绩效协调性及趋于有序方向的动态发展程度进行评价,有利于防止企业追求片面和眼前利益,从而引导企业全面、持续、协调发展。
5、对4个钢铁企业的综合绩效评价进行了实证研究
对宝钢、马钢、太钢和武钢4个钢铁企业的经济、环境、社会三重绩效进行了评价,结果表明,2008年,武钢的综合绩效最好,其次是太钢和宝钢,马钢最差。其中,经济绩效方面：武钢>太钢>马钢>宝钢；环境绩效方面：宝钢>太钢>武钢>太钢；社会绩效方面：武钢>宝钢>太钢>马钢。2009年,宝钢的综合绩效最好,武钢和太钢次之,马钢最差。其中,经济绩效方面：宝钢>武钢>太钢>马钢；环境绩效方面：宝钢>太钢>武钢>马钢；社会绩效方面：宝钢>武钢>马钢>太钢。在此基础上,分析了4个企业绩效评价的协调度,其中宝钢的静态协调度最好,武钢和太钢次之,马钢最差。而动态协调度则是宝钢和马钢较好,其次是太钢和武钢。最后,在考虑协调度的基础上,宝钢的综合绩效最佳,企业的发展潜力和可持续性最大。其次分别是武钢、马钢和太钢。总体来看,宝钢的综合绩效最好,且静态协调性和动态协调性都很好,说明企业具有较好发展潜力,且企业发展的可持续力较强。马钢的综合绩效最差,主要原因是在于其环境绩效和社会绩效与其他企业的差距过大,企业在追求经济效益的同时需承担更多的环保和社会责任。太钢和武钢则要注重企业发展过程中的稳步性,避免顾此失彼。
6、提出了钢铁企业绩效提升策略
根据评价的结论以及钢铁企业的发展环境和行业发展趋势,提出钢铁企业要集约和节约利用资源,做好节能减排工作,运用低碳生态经济、循环经济的相关理论对企业进行技术改造,建立资源消耗低、产品附加值高、环境友好型的低碳型绿色钢铁企业,从而提高企业的综合绩效。
最后,对论文的不足进行了分析,并对钢铁企业未来综合绩效评价的相关研究进行了展望。
From the appearance of the concept of low-carbon economy in UK Energy White Paper:Our energy future-creating a low carbon economy in 2003, it has gained high attention from each government. Low-carbon economy is also coming into our life gradually and becomes the world's new economy model. As we all know, steel industry is a typical high-carbon industry, it, more than others, under the pressure to cut CO2 emissions. Using low-carbon economy theory to improve the steel enterprises'original methods of performance appraisal, and establish a new appraisal model under the background of low-carbon ecological economy plays an important role in enterprises' development. At one hand, it will help the enterprises to analyze their advantage and disadvantage, and make proper action plans or strategies, promote their sustained development. At the other hand, it provides the scientific information and tools for the government and stakeholder to assess and supervise the steel enterprises. Therefore, it has a very important theoretical value and generally realistic sense.
This paper based on the background of low-carbon ecological economy, consulted the ecological, economical, social performance appraisal standard in nation and international, combined the current policy background and enterprise feature, and conducted many academic discussions and empirical researches. The main results are as follows:
1. Analyzed the theoretical basis of performance appraisal of steel enterprises in low-carbon economy background
In this paper, the character and core idea of low-carbon economy, enterprises'business values and stakeholders'benefits claim, and enterprises'opportunities and challenges under low-carbon economy background were analyzed. This result provides the theory basis for the building of index system and model of performance appraisal.
2. Analyzed the research status of steel enterprises'performance appraisal
Through reviewing and summarizing domestic and international literature, we found that:1. there is still relatively few practical performance appraisal methods that based on low-carbon ecological economy background and can be measured quantitatively; 2. the existing performance appraisal methods are established by expert inquiry,expert survey, and analytic hierarchy process (AHP), and it has too much personal factor; 3.there is less research on steel enterprises'performance appraisal, the existing researches are focus on financial performance evaluation, or combine balance score card(BSC) to rebuild the evaluation system; 4. few research considered the dynamic balance and static balance, it affected the forecast and sustain function of performance appraisal.
3. Established the performance appraisal index system of steel enterprises based on low-carbon ecological economy background
The index selection and index system establishment were guided by low-carbon ecological economy ideal, characterized by low pollution, low emission, lower energy consumption. The ultimate goal is to maximize efficiency of resource use, environment protection and people's interests. Based on this, according to relevant accounting and environment management standards, related state policies, combined the features of steel enterprises under low-carbon ecological economy background, and established the comprehensive performance appraisal index system. It includes three first-class indexes of economic performance and environmental performance and social performance, twelve second-class indexes of profit ability, debt paying ability, operation ability, development Capability, resource consumption, environmental impact, environmental governance, environmental improvement, product responsibility, business ethics, labor employment and social impact, and forty three third-class indexes.
4. Established a triple performance appraisal model of steel enterprises based on low-carbon ecological economy background
The economic, environmental and social performance were combined by catastrophe progression method (CPM) to establish the triple performance appraisal model of steel enterprises based on low-carbon ecological economy background. In the establishment processes, we put more attention to improving the Scientificalness and sustainability of this model. There is no weight in CPM, the indexes are ranked by internal logical relationship and significant degree, avoided the impact of personal factors, and can make a scientific performance appraisal for the enterprises. The dynamic and static balance is the reflection of balance and orderly of triple performance appraisal and dynamic development process, and it is useful in avoiding enterprises'pursuit of immediate interests and short-term interest, and promotes the comprehensive, harmonious, sustainable development of enterprises.
5. Empirical research of comprehensive performance appraisal of four steel enterprises was conducted
The economic, environmental, and social performance of Baosteel(Baoshan Iron and Steel Plant), Masteel (Manshan Iron), TISCO (Taiyuan Iron and Steel Co.) and Wisco(Wuhan Iron and Steel) were analyzed. The appraisal result indicates that Wisco's comprehensive performance is in the first-rate; TISCO and Baosteel take the second place, and Masteel is in the last place in 2008. The rank of economic performance is Wisco, TISCO, Masteel,Baosteel,the rank of environmental performance is Baosteel, TISCO, Wisco,Masteel,and the rank of social performance is Wisco,Baosteel,TISCO,Masteel. In 2009 Baosteel's comprehensive performance is in the first-rate; TISCO and Wisco take the second place, and Masteel is in the last place. The rank of economic performance is Baosteel, Wisco,TISCO,Masteel,the rank of environmental performance is Baosteel, TISCO, Wisco,Masteel,and the rank of social performance is Baosteel, Wisco, Masteel, TISCO.Based on this, balance rate of these four enterprises were analyzed. The appraisal rank of static balance is Baosteel, Wisco, TISCO, Masteel. And the appraisal rank of dynamic balance is Baosteel, Masteel, TISCO, Wisco. At last, on the basis of balance analysis, Baosteel's comprehensive performance is the best, and Wisco, Masteel, TISCO follows. Baosteel has the the most growth potential and sustainability.Overall,with good dynamic and static balance Baosteel's comprehensive performance is the best,which indicates its better growth potential and stronger sustainability.Masteel's comprehensive performance is the last,the main reason is its big difference among other enterprises in environmental and social performance. In the mean time of seeking economical efficiency, enterprise should bear social and environmental protection responsibility.In order to avoid neglecting some aspects,TISCO and Wisco should make steady progress in business development.
6. Put forward the improvement strategies of comprehensive performance of steel enterprises
Based on the comprehensive performance appraisal result, steel enterprises' development environment and steel industry development tendency, the improvement strategies were put forward:steel enterprises should strengthen economy and intensive use of resources; conduct the work of energy-saving emission reduction; apply the theory of low-carbon ecological economy and recycle economy to steel enterprises'technical transformation, and build low resources consumption, high additional value, environment-friendly green steel enterprises, and, as a result, improve their comprehensive performance.
Finally, in the last chapter, based on the summary, the main achievements as well as limitation and further research are put forward.
本文从低碳生态经济背景出发,结合相关经济、环境、社会绩效评价标准、政策背景、钢铁行业的特点,对钢铁企业综合绩效评价进行了理论探讨和实证研究,主要内容和结论如下：
1、分析了低碳经生态济背景下钢铁企业综合绩效评价的理论基础
文章分析了低碳生态经济理论的特点与核心理念、低碳生态经济下企业的价值取向、低碳生态经济背景下企业利益相关者的利益诉求,以及低碳低济模式给钢铁企业带来的机遇与挑战,并根据这些理论来筛选低碳生态经济背景下钢铁企业综合绩效评价的指标、确定评价的程序和方法、构建评价模型。
2、分析了现有钢铁企业综合绩效评价存在的不足
通过对国内外相关文献资料和研究成果的查阅和分析,发现现有钢铁企业综合绩效评价体系存在以下不足：(1)目前可以量化的、具有操作性的基于低碳生态经济的企业综合绩效评价方法相对较少；(2)大多数综合绩效评价采用专家评分来筛选指标和决定权重,人为因素对评价模型的影响较大；(3)评价内容不全,主要从财务绩效视角展开评价,或结合平衡积分卡的要求进行绩效评价体系改造；(4)大部分综合绩效方面的研究没有考虑动态平衡和静态平衡,影响了企业综合绩效评价的预测性和持续性。
3、构建了低碳生态经济背景下钢铁企业综合绩效评价的指标体系
指标的筛选和指标体系的构建是在以低排放、低能耗、低污染为主要特征的低碳生态经济思想指导下进行的,目标是让钢铁企业实现资源的使用效率最大、生态环境优化、人民生活福祉最大。在此基础上,根据相关会计准则、环境管理标准、国家相关政策法规,结合低碳生态经济背景和钢铁企业的特点,构建了钢铁企业综合绩效评价的指标体系,其中分经济绩效、环境绩效、社会绩效3个一级指标,盈利能力、偿债能力、营运能力、发展能力、资源消耗、环境影响、环境治理、环境管理、产品责任、商业道德、劳动就业、社会影响12个二级指标和43个三级指标。
4、建立了低碳生态经济背景下钢铁企业三重绩效评价模型
通过突变级数法、三重绩效静态和动态矢量评价模型对钢铁企业的经济、环境、社会绩效指标进行了耦合,构建了低碳生态经济背景下钢铁企业三重绩效评价模型。在模型构建的过程中注重提高评价的科学性和持续性。突变级数法不使用权重,只需按指标间的内在逻辑关系对指标的重要程度进行排序,很大限度地避免了人为制定权重的主观性,能够较科学地对企业绩效进行评价。静态和动态协调可以对企业在经营过程中三重绩效协调性及趋于有序方向的动态发展程度进行评价,有利于防止企业追求片面和眼前利益,从而引导企业全面、持续、协调发展。
5、对4个钢铁企业的综合绩效评价进行了实证研究
对宝钢、马钢、太钢和武钢4个钢铁企业的经济、环境、社会三重绩效进行了评价,结果表明,2008年,武钢的综合绩效最好,其次是太钢和宝钢,马钢最差。其中,经济绩效方面：武钢>太钢>马钢>宝钢；环境绩效方面：宝钢>太钢>武钢>太钢；社会绩效方面：武钢>宝钢>太钢>马钢。2009年,宝钢的综合绩效最好,武钢和太钢次之,马钢最差。其中,经济绩效方面：宝钢>武钢>太钢>马钢；环境绩效方面：宝钢>太钢>武钢>马钢；社会绩效方面：宝钢>武钢>马钢>太钢。在此基础上,分析了4个企业绩效评价的协调度,其中宝钢的静态协调度最好,武钢和太钢次之,马钢最差。而动态协调度则是宝钢和马钢较好,其次是太钢和武钢。最后,在考虑协调度的基础上,宝钢的综合绩效最佳,企业的发展潜力和可持续性最大。其次分别是武钢、马钢和太钢。总体来看,宝钢的综合绩效最好,且静态协调性和动态协调性都很好,说明企业具有较好发展潜力,且企业发展的可持续力较强。马钢的综合绩效最差,主要原因是在于其环境绩效和社会绩效与其他企业的差距过大,企业在追求经济效益的同时需承担更多的环保和社会责任。太钢和武钢则要注重企业发展过程中的稳步性,避免顾此失彼。
6、提出了钢铁企业绩效提升策略
根据评价的结论以及钢铁企业的发展环境和行业发展趋势,提出钢铁企业要集约和节约利用资源,做好节能减排工作,运用低碳生态经济、循环经济的相关理论对企业进行技术改造,建立资源消耗低、产品附加值高、环境友好型的低碳型绿色钢铁企业,从而提高企业的综合绩效。
最后,对论文的不足进行了分析,并对钢铁企业未来综合绩效评价的相关研究进行了展望。
From the appearance of the concept of low-carbon economy in UK Energy White Paper:Our energy future-creating a low carbon economy in 2003, it has gained high attention from each government. Low-carbon economy is also coming into our life gradually and becomes the world's new economy model. As we all know, steel industry is a typical high-carbon industry, it, more than others, under the pressure to cut CO2 emissions. Using low-carbon economy theory to improve the steel enterprises'original methods of performance appraisal, and establish a new appraisal model under the background of low-carbon ecological economy plays an important role in enterprises' development. At one hand, it will help the enterprises to analyze their advantage and disadvantage, and make proper action plans or strategies, promote their sustained development. At the other hand, it provides the scientific information and tools for the government and stakeholder to assess and supervise the steel enterprises. Therefore, it has a very important theoretical value and generally realistic sense.
This paper based on the background of low-carbon ecological economy, consulted the ecological, economical, social performance appraisal standard in nation and international, combined the current policy background and enterprise feature, and conducted many academic discussions and empirical researches. The main results are as follows:
1. Analyzed the theoretical basis of performance appraisal of steel enterprises in low-carbon economy background
In this paper, the character and core idea of low-carbon economy, enterprises'business values and stakeholders'benefits claim, and enterprises'opportunities and challenges under low-carbon economy background were analyzed. This result provides the theory basis for the building of index system and model of performance appraisal.
2. Analyzed the research status of steel enterprises'performance appraisal
Through reviewing and summarizing domestic and international literature, we found that:1. there is still relatively few practical performance appraisal methods that based on low-carbon ecological economy background and can be measured quantitatively; 2. the existing performance appraisal methods are established by expert inquiry,expert survey, and analytic hierarchy process (AHP), and it has too much personal factor; 3.there is less research on steel enterprises'performance appraisal, the existing researches are focus on financial performance evaluation, or combine balance score card(BSC) to rebuild the evaluation system; 4. few research considered the dynamic balance and static balance, it affected the forecast and sustain function of performance appraisal.
3. Established the performance appraisal index system of steel enterprises based on low-carbon ecological economy background
The index selection and index system establishment were guided by low-carbon ecological economy ideal, characterized by low pollution, low emission, lower energy consumption. The ultimate goal is to maximize efficiency of resource use, environment protection and people's interests. Based on this, according to relevant accounting and environment management standards, related state policies, combined the features of steel enterprises under low-carbon ecological economy background, and established the comprehensive performance appraisal index system. It includes three first-class indexes of economic performance and environmental performance and social performance, twelve second-class indexes of profit ability, debt paying ability, operation ability, development Capability, resource consumption, environmental impact, environmental governance, environmental improvement, product responsibility, business ethics, labor employment and social impact, and forty three third-class indexes.
4. Established a triple performance appraisal model of steel enterprises based on low-carbon ecological economy background
The economic, environmental and social performance were combined by catastrophe progression method (CPM) to establish the triple performance appraisal model of steel enterprises based on low-carbon ecological economy background. In the establishment processes, we put more attention to improving the Scientificalness and sustainability of this model. There is no weight in CPM, the indexes are ranked by internal logical relationship and significant degree, avoided the impact of personal factors, and can make a scientific performance appraisal for the enterprises. The dynamic and static balance is the reflection of balance and orderly of triple performance appraisal and dynamic development process, and it is useful in avoiding enterprises'pursuit of immediate interests and short-term interest, and promotes the comprehensive, harmonious, sustainable development of enterprises.
5. Empirical research of comprehensive performance appraisal of four steel enterprises was conducted
The economic, environmental, and social performance of Baosteel(Baoshan Iron and Steel Plant), Masteel (Manshan Iron), TISCO (Taiyuan Iron and Steel Co.) and Wisco(Wuhan Iron and Steel) were analyzed. The appraisal result indicates that Wisco's comprehensive performance is in the first-rate; TISCO and Baosteel take the second place, and Masteel is in the last place in 2008. The rank of economic performance is Wisco, TISCO, Masteel,Baosteel,the rank of environmental performance is Baosteel, TISCO, Wisco,Masteel,and the rank of social performance is Wisco,Baosteel,TISCO,Masteel. In 2009 Baosteel's comprehensive performance is in the first-rate; TISCO and Wisco take the second place, and Masteel is in the last place. The rank of economic performance is Baosteel, Wisco,TISCO,Masteel,the rank of environmental performance is Baosteel, TISCO, Wisco,Masteel,and the rank of social performance is Baosteel, Wisco, Masteel, TISCO.Based on this, balance rate of these four enterprises were analyzed. The appraisal rank of static balance is Baosteel, Wisco, TISCO, Masteel. And the appraisal rank of dynamic balance is Baosteel, Masteel, TISCO, Wisco. At last, on the basis of balance analysis, Baosteel's comprehensive performance is the best, and Wisco, Masteel, TISCO follows. Baosteel has the the most growth potential and sustainability.Overall,with good dynamic and static balance Baosteel's comprehensive performance is the best,which indicates its better growth potential and stronger sustainability.Masteel's comprehensive performance is the last,the main reason is its big difference among other enterprises in environmental and social performance. In the mean time of seeking economical efficiency, enterprise should bear social and environmental protection responsibility.In order to avoid neglecting some aspects,TISCO and Wisco should make steady progress in business development.
6. Put forward the improvement strategies of comprehensive performance of steel enterprises
Based on the comprehensive performance appraisal result, steel enterprises' development environment and steel industry development tendency, the improvement strategies were put forward:steel enterprises should strengthen economy and intensive use of resources; conduct the work of energy-saving emission reduction; apply the theory of low-carbon ecological economy and recycle economy to steel enterprises'technical transformation, and build low resources consumption, high additional value, environment-friendly green steel enterprises, and, as a result, improve their comprehensive performance.
Finally, in the last chapter, based on the summary, the main achievements as well as limitation and further research are put forward.
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