摘要
针对目前我国环保行业发展不均衡的事实,如何评价环保企业绩效显得尤为重要,鉴于此,在相关绩效评价理论基础上,运用因子分析法,设立评价指标体系,对选取的35家环保类上市公司经营绩效进行实证分析,选出毛利率、营业利润率、净利润为主要关注点,提出适合各类环保类上市公司改善经营绩效的方案。对污水处理类上市公司应着重加强其周转能力,提高资金流动性。对废气处理类上市公司应提高产品市场占有率及盈利能力。对利润率较低的企业,适应减少投少规模,转换经营业务,以提高企业资产利用率和净资产收益率。
According to the imbalanced development of the environmental protection industries in our country, it is particularly important to evaluate the environmental protection enterprise performance.Based on the relating performance evaluation theory,by factor analysis,the evaluation index system is established and the operating performance evaluation of the selected 35 pro-environmental companies is analyzed empirically in this essay,and the gross profit ratio,the operating profit margin and the net profit ratio are chose as the major focus so as to present the scheme to improve the operation performance of various pro-environmental companies.For the wastewater treatment companies,the capital turnover shall be strengthened to improve the funding liquidity;for the waste gas processing companies,the product market share and profitability shall be improved;for the companies with lower profit margins,the investment scale shall be cut properly and the operation shall be transformed to improve the asset utilization ratio and the return on equity.
出处
《西安邮电学院学报》
2011年第6期107-111,共5页
Journal of Xi'an Institute of Posts and Telecommunications
基金
2010年陕西省企业管理重点学科研究项目
关键词
环保上市公司
因子分析法
绩效评价
pro-environmental companies
factor analysis
performance evaluation
