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环境绩效对动力电池企业价值的影响分析

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近年来,我国经济发展成果斐然,但环境污染问题也在日益严重.随着环保法规的日渐严格,企业在追求经济增效的同时也不得不考虑自身生产经营过程中造成的环境污染问题.而动力电池行业携带节能减排、绿色转型的基因,似乎天然比其他行业更具有环保的动机和约束.但环境绩效并未被纳入动力电池企业的价值评估模型中,因此文章结合动力电池企业的特点,分析环境绩效对企业价值的影响路径.
Analysis of the Impact of Environmental Performance on the Value of Power Battery Enterprises
In recent years,the achievements of China's economic development are remarkable,but the environmental pollution is becoming increasingly serious.With the increasingly strict environmental regulations,enterprises have to consider the environmental pollution issues in their production and operation processes,while pursuing economic efficiency.The power battery industry has the charasteristics of energy saving and emission reduction,and green transformation,and naturally seems to have more motivation and constraints to protect environment than other industries.However,the environmental performance has not been included in the power battery enterprise value assessment model.Therefore,this paper combines the characteristics of power battery enterprises to analyze the influence path of environmental performance on the power battery enterprise value.

environmental performancepower battery enterprisesenterprise value assessment

刘杰华、张红

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广西科技大学经济与管理学院,广西 柳州 545000

环境绩效 动力电池企业 企业价值评估

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(19)