中国发展
中國髮展
중국발전
China Development
2014年
3期
15~22
,共null页
财务环境绩效 灰色关联分析 熵权法 制造行业 绩效评价
財務環境績效 灰色關聯分析 熵權法 製造行業 績效評價
재무배경적효 회색관련분석 적권법 제조행업 적효평개
financial environmental performance; grey correlation analysis; entropy weight method; manufacturing industry ; the performance evaluation
该文采用灰色关联分析和熵权法对中国制造业26个子行业2007—2011年的财务环境绩效进行了评价研究。研究表明，中国各制造行业的财务环境绩效差距较大，且轻工制造业的绩效总体优于重工制造业。通过进一步作静态和动态分析，并对各影响因素的重要性进行比较，认为先保护后生产或是治理与生产共进的做法比先污染后治理的做法更有利于提高财务环境绩效，为此，主要应从节能和减排做两方面做起。
該文採用灰色關聯分析和熵權法對中國製造業26箇子行業2007—2011年的財務環境績效進行瞭評價研究。研究錶明，中國各製造行業的財務環境績效差距較大，且輕工製造業的績效總體優于重工製造業。通過進一步作靜態和動態分析，併對各影響因素的重要性進行比較，認為先保護後生產或是治理與生產共進的做法比先汙染後治理的做法更有利于提高財務環境績效，為此，主要應從節能和減排做兩方麵做起。
해문채용회색관련분석화적권법대중국제조업26개자행업2007—2011년적재무배경적효진행료평개연구。연구표명，중국각제조행업적재무배경적효차거교대，차경공제조업적적효총체우우중공제조업。통과진일보작정태화동태분석，병대각영향인소적중요성진행비교，인위선보호후생산혹시치리여생산공진적주법비선오염후치리적주법경유리우제고재무배경적효，위차，주요응종절능화감배주량방면주기。
Based on gray correlation analysis and entropy weight method, this paper evaluates the financial environmental performance of 26 sub-industries in domestic manufacturing industry from 2007 to 2011. Researches show that differences of financial environmental performance among domestic manufacturing industry are obvious, while the financial environmental performance in light manufacturing are better than that in heavy industry manufacturing as a whole. Through further static and dynamic analysis, as well as making comparisons among importance of all related factors, the author elaborates that the practice of pollution prevention before production or production integrated with environmental treatment is more beneficial than the practice of treatments after pollution with regard to the financial environmental performance, which calls for a start from energy saving and emission reduction.
