国有森工企业持续经营能力评价研究
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摘要
可持续发展战略已被纳入我国经济和社会发展的长远规划,国有森工企业是社会经济可持续发展的微观主体之一,不仅是物质财富的直接创造者,同时也是资源的消耗者和环境的保护者,社会经济的可持续发展离不开国有森工企业自身的可持续发展。目前国家发展进入“十二五”时期,这既是国有森工林区全面建设小康社会的关键时期,是实施天保工程“二期工程”的起始阶段,也是我国后金融危机时期发展的重要战略机遇期,国有森工企业面临着转变以往向森林资源要效益的生产发展局面,由规模扩张模式快速转向质量提升增长模式的重要转型期。以国有森工企业这个微观主体作为社会经济可持续发展研究的切入点,从社会生态经济人的视角分析国有森工企业持续经营能力的评价,探求能够提升国有森工企业持续经营能力的发展模式,对于拓展企业财务管理视野,强化森林资源管理,建立比较完备的森林生态体系,增强森工企业经营活力,实现国有森工企业的生态效益、经济效益和社会效益协调发展是十分必要的。
本文以国有森工企业这个微观经济主体为对象对企业可持续发展进行研究,在对国内外相关文献及实践经验进行分析的基础上,以可持续发展理论、林业分类经营理论、企业社会责任理论以及协调发展理论等为理论支撑,从森林资源状况、经济状况及职工生存状况三个方面具体分析了国有森工企业持续经营现状,表明森林资源可持续经营是森工企业可持续经营的基础,通过深入分析国有森工企业生存与发展的内在动力与最终目的,指出国有森工企业本质上也是谋取经济、社会、生态三大利益相统一与最优化的组织,是经济人、社会人和生态人相结合的有机整体。因此将国有森工企业视为社会生态经济人,从社会生态经济人的视角分析并构建了国有森工企业持续经营能力评价的三重因素理论框架,并在此基础上构建了包括森林资源、财务质地、治理效能三个子系统,18个指标变量在内的国有森工企业持续经营能力评价指标体系,采用BP人工神经网络的方法建立国有森工企业持续经营能力评价模型,通过模型分析,提出国有森工企业持续经营能力提升的对策。
The Sustainable Development Strategy has been included in China's economic and social development long-term planning. The state-owned forest industrial enterprises is one of the microscopic main body of social and economic sustainable development, which is not only the direct creators of material wealth, but also the consumer of resources and the protector of the environment. The sustainable development of social economy depends on the sustainable development of state-owned forest industrial enterprises itself. Current national development is stepping into the "twelfth five-year" period. It is the key period for the construction of the comprehensive affluent society in the state-owned forest regions. It is the beginning of the "second phase" protection project. It is also the important period of strategic opportunities for our country. The State-owned forest industrial enterprises need to change the development situation in the past which demands the production from the forest resources. It is the important transition that the benefit from scale expansion mode quickly turned to quality improvement of the growth. To See state-owned forest industrial enterprises, the microscopic main body, as the research breakthrough point of the social economic sustainable development, from the angle of social ecologically economic analyze the state-owned forest company's ability to continue as a going concern assessment, to seek to promote the development model of sustained management ability in the state-owned forest industrial enterprises, these are very necessary to expand the vision of the enterprise financial management, to strengthen the management of forest resources, to establish a relatively complete forest ecological system, to enhance the vitality of reemployment of enterprise management, to realize the coordination for the state-owned forest industrial enterprises'ecological benefit, economic benefit and the social benefit.
This article is based on the state-owned forest industrial enterprises, as the microscopic economic subject, conduct the research of enterprise sustainable development, through the research literature and the analysis of the practical experience from nation and abroad, with the sustainable development theory, theories of forestry classification management, corporate social responsibility theory and the coordinated development theory as the theoretical support. From the forest resource status, economic conditions and staff living conditions, I analyzed the current situation of state-owned forest industrial enterprises, showed that sustainable forest resources management is the foundation of sustainable forest industrial enterprises management. Through deeply analysis of state-owned forest industrial enterprises survival and development of intrinsic motivation and ultimate goal, to point out that state-owned forest industrial enterprises in essence is the organization which is profit unifies and optimization of the economic, social and ecological. It is the organic combination of economic man,social man and ecological man. So we see the state-owned forest industrial enterprises as a social ecological economic man, analyze and build the continued operation of state-owned forest industrial enterprises ability to evaluate the triple factors theoretical framework. On this basis, I build the quality of forest resources, financial, management efficiency of the three subsystems,18indicators variables included in the state-owned forest industrial enterprises sustained management capability evaluation index system, using BP artificial neural network method to establish sustainable management ability evaluation model in state-owned forest industrial enterprises. By the empirical analysis, I put forward the promotion countermeasures for the sustainable management ability in the state-owned forest industrial enterprises.
本文以国有森工企业这个微观经济主体为对象对企业可持续发展进行研究,在对国内外相关文献及实践经验进行分析的基础上,以可持续发展理论、林业分类经营理论、企业社会责任理论以及协调发展理论等为理论支撑,从森林资源状况、经济状况及职工生存状况三个方面具体分析了国有森工企业持续经营现状,表明森林资源可持续经营是森工企业可持续经营的基础,通过深入分析国有森工企业生存与发展的内在动力与最终目的,指出国有森工企业本质上也是谋取经济、社会、生态三大利益相统一与最优化的组织,是经济人、社会人和生态人相结合的有机整体。因此将国有森工企业视为社会生态经济人,从社会生态经济人的视角分析并构建了国有森工企业持续经营能力评价的三重因素理论框架,并在此基础上构建了包括森林资源、财务质地、治理效能三个子系统,18个指标变量在内的国有森工企业持续经营能力评价指标体系,采用BP人工神经网络的方法建立国有森工企业持续经营能力评价模型,通过模型分析,提出国有森工企业持续经营能力提升的对策。
The Sustainable Development Strategy has been included in China's economic and social development long-term planning. The state-owned forest industrial enterprises is one of the microscopic main body of social and economic sustainable development, which is not only the direct creators of material wealth, but also the consumer of resources and the protector of the environment. The sustainable development of social economy depends on the sustainable development of state-owned forest industrial enterprises itself. Current national development is stepping into the "twelfth five-year" period. It is the key period for the construction of the comprehensive affluent society in the state-owned forest regions. It is the beginning of the "second phase" protection project. It is also the important period of strategic opportunities for our country. The State-owned forest industrial enterprises need to change the development situation in the past which demands the production from the forest resources. It is the important transition that the benefit from scale expansion mode quickly turned to quality improvement of the growth. To See state-owned forest industrial enterprises, the microscopic main body, as the research breakthrough point of the social economic sustainable development, from the angle of social ecologically economic analyze the state-owned forest company's ability to continue as a going concern assessment, to seek to promote the development model of sustained management ability in the state-owned forest industrial enterprises, these are very necessary to expand the vision of the enterprise financial management, to strengthen the management of forest resources, to establish a relatively complete forest ecological system, to enhance the vitality of reemployment of enterprise management, to realize the coordination for the state-owned forest industrial enterprises'ecological benefit, economic benefit and the social benefit.
This article is based on the state-owned forest industrial enterprises, as the microscopic economic subject, conduct the research of enterprise sustainable development, through the research literature and the analysis of the practical experience from nation and abroad, with the sustainable development theory, theories of forestry classification management, corporate social responsibility theory and the coordinated development theory as the theoretical support. From the forest resource status, economic conditions and staff living conditions, I analyzed the current situation of state-owned forest industrial enterprises, showed that sustainable forest resources management is the foundation of sustainable forest industrial enterprises management. Through deeply analysis of state-owned forest industrial enterprises survival and development of intrinsic motivation and ultimate goal, to point out that state-owned forest industrial enterprises in essence is the organization which is profit unifies and optimization of the economic, social and ecological. It is the organic combination of economic man,social man and ecological man. So we see the state-owned forest industrial enterprises as a social ecological economic man, analyze and build the continued operation of state-owned forest industrial enterprises ability to evaluate the triple factors theoretical framework. On this basis, I build the quality of forest resources, financial, management efficiency of the three subsystems,18indicators variables included in the state-owned forest industrial enterprises sustained management capability evaluation index system, using BP artificial neural network method to establish sustainable management ability evaluation model in state-owned forest industrial enterprises. By the empirical analysis, I put forward the promotion countermeasures for the sustainable management ability in the state-owned forest industrial enterprises.
引文
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