"双碳目标"下中国乳业财务绩效评价研究——以伊利集团为例
Research on Financial Performance Evaluation of Chinese Dairy Industry under Dual-carbon Target——Take Yili Group as an Example
马玉梅1
作者信息
摘要
"双碳目标"的提出使各大行业纷纷步入转型浪潮,于是低碳环保、节能减排措施后形成的财务绩效水平成为企业较关注的问题.本文以中国乳业中具有代表性的伊利集团为研究对象,对其财务指标按照熵权法确定权重后再分析和ESG评价体系法进行双重分析,最终总结了该企业提升绩效水平的措施,给中国乳业以启示.
Abstract
The proposal of"Dual-carbon target"has made all major industries step into the wave of transformation,and the financial performance level formed after low-carbon environmental protection,energy saving and emission reduction has become a more concerned issue for enterprises.This paper took Yili Group,a representative dairy company in China,as the research object.After determining the weight of its financial indicators using the entropy weight method and conducting a dual analysis of the ESG evaluation system,it finally summarized the effective measures to improve the financial performance of the company,and then gave inspiration to the Chinese dairy industry.
关键词
双碳目标/熵权法/财务绩效Key words
Dual-carbon target/entropy weight method/financial performance引用本文复制引用
出版年
2024
国家科技期刊平台
NSTL
万方数据