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基于改进熵值法的我国各省份工业财务环境绩效评估研究

Based on the Improved Entropy Method,the Research of Industrial Financial EnvironmentPerformance Evaluations From Different Provinces in Our Country
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摘要 近年来,经济发展带来的环境问题日益严重。本文采用熵值法对我国各省份2005—2010年的工业财务环境绩效进行了研究。结果表明,我国各省份的工业财务环境绩效有明显的地域特征且整体呈好转趋势,但各省间的差距不断扩大。结合各项指标,本文还对目前我国各省份工业财务环境绩效的影响因素进行了研究,发现治理力度、产业导向等都会对工业财务环境绩效产生重大影响。针对实证结果和原因分析,提出了提高我国工业财务环境绩效的政策建议,以实现经济与环境的双赢。 Environmental problems are increasingly serious due to the economic development.By applying entropy method,this paper collected the data from 2005 to 2010 and evaluated the industrial financial environment performance in different province in our country.The results are positive,but the performance has obvious regional characteristics and the gaps between the provinces are widening.In combination with the indicators,this paper also discussed the factors which can affect the performance,and it found that remediation efforts and industrial guide have significant effects on industrial financial environment performance.Based on the empirical results and analysis of causes,and putting forward the suggestions to promote industrial financial environment performance in order to realize the win-win of economy and environment.
出处 《中国审计评论》 2015年第1期47-57,共11页 China Auditing Review
基金 国家社科基金项目(课题编号:12BGL034) 教育部人文社会科学研究规划项目(课题编号:12YJA790176)
关键词 财务环境绩效 改进熵值法 投入产出 环境评价 Financial environment performance Improved entropy method,Input and output Environment assessment
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