首页|上市企业多维价值评价体系构建探索——以石油工程技术服务和石油石化类公司为例

上市企业多维价值评价体系构建探索——以石油工程技术服务和石油石化类公司为例

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上市企业的价值是其内在价值、市场价值与ESG价值的综合体现,对上市企业价值的评价应从效益、市值、ESG多个维度进行考虑.结合企业价值、市值与ESG理论内涵和影响因素,从效益、市值与ESG这3个维度构建上市企业多维价值评价体系.通过深入剖析指标的含义与作用,结合绩效考核、市场关注的强度,采用专家调查法精选20项具体指标,构建了包含盈利回报、风险防控、资产运营、持续发展、价值认同、价值实现、价值创造、ESG表现8个二级维度的多维价值评价指标体系.以多维评价体系的跟踪评价结果,引导上市企业科学合理推动市场价值的实现,对促进企业高质量发展、创建世界一流企业等具有良好的现实意义.
Multidimensional value evaluation system for listed enterprises—Taking petroleum engineering&technology services and petrochemical companies as examples
The value of listed companies is a comprehensive reflection of their intrinsic value,market value,and ESG value,and the valuation of listed companies should consider from multiple dimensions,such as efficiency,market value,and ESG.Combined with the theoretical connotation and influencing factors of enterprise value,market value,and ESG,this paper constructs a multidimensional value evaluation system for listed enterprises from such three dimensions as efficiency,market value,and ESG.Through an in-depth analysis of the meaning and role of indicators,combined with the intensity of performance evaluation and market concerns,20 specific indicators are selected by expert survey method,constituting an overall multi-dimensional value evaluation framework corresponding to 8 secondary dimensions including profit return,risk prevention and control,asset operation,sustainable development,value recognition,value realization,value creation,and ESG performance.The tracking and evaluation results of the multi-dimensional evaluation system are used to guide listed enterprises to promote the realization of market value in a scientific and reasonable manner,which is of certain practical significance in promoting the high-quality development of enterprises and creating world-class enterprises.

listed enterprise valuemarket valueESG valuemultidimensional value evaluation system

杜敏、杨惠明、徐东、房剑慧、刘岩、赵楠

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中国石油规划总院

中国石油天然气集团有限公司财务部

上市企业价值 企业市值 ESG价值 多维价值评价体系

2024

国际石油经济
中国石油学会石油经济专业委员会,中国石油集团经济技术研究院,中国石油规划总院

国际石油经济

CSTPCDCHSSCD
影响因子:0.777
ISSN:1004-7298
年,卷(期):2024.32(8)