【摘要】：可持續(xù)發(fā)展作為當(dāng)今世界發(fā)展的主題,我國(guó)已將可持續(xù)發(fā)展放在國(guó)家發(fā)展的戰(zhàn)略高度。企業(yè)作為社會(huì)、經(jīng)濟(jì)的重要組成單元,其是否可持續(xù)發(fā)忌關(guān)系著整個(gè)社會(huì)、經(jīng)濟(jì)可持續(xù)發(fā)展是否可以順利實(shí)現(xiàn)。北京首都國(guó)際機(jī)場(chǎng),作為我國(guó)航空交通的重要樞紐,承擔(dān)著對(duì)股東、員工、旅客及航空公司、政府、區(qū)域發(fā)展的社會(huì)責(zé)任,承擔(dān)著可持續(xù)發(fā)展環(huán)境的道德責(zé)任。這些都要求首都機(jī)場(chǎng)始終保持經(jīng)濟(jì)、社會(huì)、環(huán)境全方位的可持續(xù)發(fā)展。如今,一些學(xué)者已將可持續(xù)發(fā)展與財(cái)務(wù)管理理論相結(jié)合,開創(chuàng)了財(cái)務(wù)理論研究的新領(lǐng)域。但是,企業(yè)層級(jí)的可持續(xù)發(fā)展目前尚未形成有效的實(shí)施機(jī)制。對(duì)于首都機(jī)場(chǎng),更是缺乏一套科學(xué)系統(tǒng)的基于可持續(xù)發(fā)展的財(cái)務(wù)評(píng)價(jià)體系,對(duì)其可持續(xù)發(fā)展做出客觀、定量的評(píng)價(jià)。 本文立足于可持續(xù)發(fā)展,目的是構(gòu)建首都機(jī)場(chǎng)的綜合財(cái)務(wù)評(píng)價(jià)體系,突出當(dāng)前對(duì)生態(tài)、社會(huì)評(píng)價(jià)的關(guān)注,彌補(bǔ)現(xiàn)有評(píng)價(jià)體系只注重經(jīng)濟(jì)價(jià)值創(chuàng)造而忽視社會(huì)、生態(tài)和諧發(fā)展的不足,從而進(jìn)一步促進(jìn)我國(guó)機(jī)場(chǎng)的和諧、快速發(fā)展,提高我國(guó)機(jī)場(chǎng)的國(guó)際地位。 首先,闡述可持續(xù)發(fā)展和企業(yè)可持續(xù)發(fā)展的內(nèi)涵和指標(biāo)體系,探討了企業(yè)可持續(xù)發(fā)展的相關(guān)理論,構(gòu)建了企業(yè)可持續(xù)發(fā)展的理論基礎(chǔ),提出了企業(yè)可持續(xù)發(fā)展的必要性。其次,回顧相關(guān)財(cái)務(wù)目標(biāo)、財(cái)務(wù)評(píng)價(jià)主體、財(cái)務(wù)評(píng)價(jià)內(nèi)容、財(cái)務(wù)評(píng)價(jià)模型的文獻(xiàn),并介紹國(guó)內(nèi)外財(cái)務(wù)評(píng)價(jià)方法(杜邦體系、沃爾比重評(píng)分法、EVA、平衡計(jì)分卡等)及其不足,確定基于可持續(xù)發(fā)展的財(cái)務(wù)評(píng)價(jià)理論框架。再次,結(jié)合首都機(jī)場(chǎng)特點(diǎn)和可持續(xù)發(fā)展要求,提出了利益相關(guān)者價(jià)值最大化、均衡化的財(cái)務(wù)目標(biāo),明確了首都機(jī)場(chǎng)財(cái)務(wù)評(píng)價(jià)的多元評(píng)價(jià)主體和三重評(píng)價(jià)內(nèi)容。同時(shí),依據(jù)指標(biāo)制定原則和“三重底線”評(píng)價(jià)內(nèi)容,設(shè)計(jì)了包含經(jīng)濟(jì)、社會(huì)和生態(tài)評(píng)價(jià)三方面的具體評(píng)價(jià)指標(biāo)的財(cái)務(wù)評(píng)價(jià)體系,用層次分析法確定各指標(biāo)的權(quán)重,構(gòu)建了AHP綜合評(píng)價(jià)模型與靜態(tài)和諧評(píng)價(jià)模型。最后,采用首都機(jī)場(chǎng)股份有限公司2008-2010年的相關(guān)數(shù)據(jù),對(duì)評(píng)價(jià)指標(biāo)體系和評(píng)價(jià)模型進(jìn)行實(shí)際應(yīng)用,對(duì)評(píng)價(jià)結(jié)果進(jìn)行分析和建議,檢驗(yàn)了指標(biāo)體系和評(píng)價(jià)模型在評(píng)價(jià)首都機(jī)場(chǎng)的可持續(xù)發(fā)展方面的有效性。
[Abstract]:Sustainable development is the theme of the development of the world today, our country has put the sustainable development in the strategic height of the national development. As an important unit of society and economy, the sustainable development of enterprises is related to the whole society, and whether the sustainable development of economy can be realized smoothly. Beijing Capital International Airport, as an important hub of air traffic in China, bears the social responsibility for shareholders, employees, passengers and airlines, the government and regional development, and the moral responsibility for sustainable development environment. All these require the capital airport to maintain the sustainable development of economy, society and environment all the time. Nowadays, some scholars have combined sustainable development with financial management theory, and opened up a new field of financial theory research. However, the enterprise-level sustainable development has not yet formed an effective implementation mechanism. For the capital airport, it lacks a set of scientific and systematic financial evaluation system based on sustainable development, and makes an objective and quantitative evaluation of its sustainable development. Based on the sustainable development, the purpose of this paper is to construct the comprehensive financial evaluation system of the capital airport, to highlight the current attention to ecological and social evaluation, and to make up for the existing evaluation system that only pays attention to the creation of economic value and neglects the society. The deficiency of ecological harmonious development further promotes the harmony and rapid development of Chinese airports and improves the international status of Chinese airports. Firstly, the connotation and index system of sustainable development and enterprise sustainable development are expounded, the related theories of enterprise sustainable development are discussed, the theoretical foundation of enterprise sustainable development is constructed, and the necessity of enterprise sustainable development is put forward. Secondly, it reviews the relevant financial objectives, the main body of financial evaluation, the content of financial evaluation, the financial evaluation model, and introduces the methods of financial evaluation at home and abroad (DuPont system, Vale proportion scoring method, balanced scorecard, etc.) and its shortcomings. To determine the theoretical framework of financial evaluation based on sustainable development. Thirdly, combined with the characteristics of the capital airport and the requirements of sustainable development, this paper puts forward the financial objectives of maximizing the value of stakeholders and equalizing the financial evaluation of the capital airport, and clarifies the main body and triple evaluation content of the financial evaluation of the capital airport. At the same time, according to the principle of index formulation and the evaluation content of "triple bottom line", the financial evaluation system including economic, social and ecological evaluation index is designed, and the weight of each index is determined by analytic hierarchy process (AHP). AHP comprehensive evaluation model and static harmonious evaluation model are constructed. Finally, using the relevant data of Capital Airport Company Limited from 2008 to 2010, the evaluation index system and evaluation model are applied, and the evaluation results are analyzed and recommended. The effectiveness of the index system and the evaluation model in evaluating the sustainable development of the capital airport is tested.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F560.68

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 ;商務(wù)差旅[J];中國(guó)商貿(mào);2011年22期

2 張進(jìn);;推行高效運(yùn)營(yíng)管理 促進(jìn)機(jī)場(chǎng)科學(xué)發(fā)展[J];國(guó)際航空;2010年04期

3 ;微資訊[J];中國(guó)民用航空;2011年06期

4 詹國(guó)樞;;誰來監(jiān)督機(jī)場(chǎng)高速[J];經(jīng)濟(jì);2011年08期

5 詹國(guó)樞;;誰來監(jiān)督機(jī)場(chǎng)高速[J];中國(guó)經(jīng)濟(jì)周刊;2011年27期

6 李青藍(lán);;淺談MAXIMO系統(tǒng)在北京首都國(guó)際機(jī)場(chǎng)的應(yīng)用[J];科技資訊;2011年21期

7 ;省領(lǐng)導(dǎo)參加昌北機(jī)場(chǎng)擴(kuò)建工程總結(jié)表彰大會(huì)及T2通航儀式[J];江西省人民政府公報(bào);2011年09期

8 張寧;李香靜;孟貿(mào)然;關(guān)羽;;國(guó)際綜合樞紐:北京新機(jī)場(chǎng)功能定位的選擇[J];綜合運(yùn)輸;2011年09期

9 孫繼湖;王R，

本文編號(hào)：2258413