低碳经济下房地产开发企业经营绩效综合评价指标体系构建及应用——以y公司为例
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Abstract
Currently, with the rapid development of global economy, the climate is becoming worse, and low carbon development has become international consensus. As a pillar industry in national economy, real estate industry is facing dual tasks of emission reduction and development. Low carbon real estate is becoming a hot topic of both business and academic communities. In the “2009 China Strategic Report of Sustainable Development” announce by Chinese Academy of Sciences, low carbon is deemed to be one of important strategic targets for China’s social economy sustainable development. It is predictable that more restrict national and local laws will be unveiled to control the amount and index of carbon emission in industries. However, developing low carbon real estate is a systematic engineering. It will become a bottleneck restricting the progress of real estate industry if there lacks a scientific and reasonable evaluation criterion. At present, as the business performance evaluation index systems and method under traditional economy ignores low carbon indices, the consequence is that it will go against the healthy development of real estate companies. Hence, the construction of a reasonable business performance evaluation index system will contribute to guiding the healthy developing of real estate companies.
This master thesis introduces elements of low carbon developing, and takes Y real estate company as example, investigates the construction and application of business performance evaluation index system of real estate company under low carbon economy. Firstly, we summarize the performance evaluation of real estate company under low carbon economy, elaborate relevant theories of low carbon economy and low carbon real estate, and analyze the impact of low carbon economy on the performance evaluation of real estate company and its characteristics. Following, we investigate the construction of business performance evaluation index system of real estate company under low carbon economy. This work starts from the following four parts on: ① summarizing the index system construction methods of foreign and domestic researches; ② analyzing the choice of business performance evaluation system models; ③ analyzing the selecting principle of specific indices; ④ researching the detailed construction of index system. The constructed index system is then applied to the evaluation practice of Y real estate company. We introduce the basic information of Y Company and its current low carbon business performance evaluation, then provide the application process of the index system proposed above by AHP method, and analyze
本学位论文研究具有一定的理论和实践意义。在理论上，本研究利用管理学、 会计学、经济学的相关理论，研究低碳经济下房地产企业经营绩效评价指标体系 的构建，分析低碳经济对房地产企业绩效评价的影响，能够充实现有低碳经济微 观层面研究。通过分析传统经营绩效评价指标在低碳房地产绩效评价中的不同之 处，归纳综合绩效评价指标，构建综合绩效评价指标体系，利用AHP法给出指标体 系的应用实施过程，为房地产开发企业实现可持续发展提供基础。在实践上，通 过设计低碳房地产经营绩效评价指标体系，在低碳设计、低碳用能、低碳构造、 低碳用材、低碳运营等方面进行考察，有助于引导房地产行业企业减少污染排放， 提高其低碳竞争优势和可持续发展能力。 【关键词】低碳经济 低碳房地产 经营绩效评价 指标体系 AHP 法
Байду номын сангаас摘要
当前，全球经济快速发展的同时，气候也在不断恶化，低碳发展已成国际共 识。房地产业作为国民经济重要支柱产业之一，面临着减排、发展双重任务,发展 低碳房地产成为实业界和学术界共同关注的热点问题。在中科院发布的《2009 中 国可持续发展战略报告》中指出，“低碳化”将作为我国社会经济持续发展的重要 战略目标之一。国家和地方正出台一系列严格的法律法规来控制行业内碳排放的 数量与指标。但是，由于发展低碳房地产是一项系统工程，如果缺乏一套科学合 理的绩效评价标准来引导房地产企业发展，将成为制约低碳房地产发展的一大瓶 颈。目前，传统经济下的经营绩效评价指标体系及方法由于对低碳指标不够重视， 如果直接套用，将不利于房地产企业健康发展；而一套合理的经营绩效评价指标 体系构建，将有助于在低碳经济的大背景下引导房地产企业健康发展。
本学位论文研究通过引入低碳发展元素，以 Y 房地产公司为例，研究房地产 企业经营绩效综合评价指标体系构建及其应用。首先对低碳经济下房地产开发企 业绩效评价进行概述，阐述了低碳经济与低碳房地产的相关理论，并分析了低碳 经济对房地产开发企业绩效评价的影响以及房地产开发企业绩效评价的特点。接 下来，研究低碳经济下房地产开发企业经营绩效综合评价指标体系的构建。这部 分内容从四方面展开：①对国内外研究中的指标体系构成方法进行分析总结；② 分析低碳经济下绩效综合评价体系模型的选取；③分析具体指标选取的原则；④ 研究指标体系的详细构成。在构建综合评价指标体系的基础上，将其应用于 Y 房 地产公司的绩效评价实践。介绍了 Y 房地产公司的基本情况及现行的低碳经营绩 效评价状况；利用 AHP 法给出了以上提出的综合评价指标体系的具体应用过程， 并进行了结果分析。最后，针对以上“理论概述-指标体系构建-指标体系应用”过 程，对整个低碳经济下房地产开发企业经营绩效评价指标体系在 Y 房地产公司的 应用经验进行了总结。
Abstract
Currently, with the rapid development of global economy, the climate is becoming worse, and low carbon development has become international consensus. As a pillar industry in national economy, real estate industry is facing dual tasks of emission reduction and development. Low carbon real estate is becoming a hot topic of both business and academic communities. In the “2009 China Strategic Report of Sustainable Development” announce by Chinese Academy of Sciences, low carbon is deemed to be one of important strategic targets for China’s social economy sustainable development. It is predictable that more restrict national and local laws will be unveiled to control the amount and index of carbon emission in industries. However, developing low carbon real estate is a systematic engineering. It will become a bottleneck restricting the progress of real estate industry if there lacks a scientific and reasonable evaluation criterion. At present, as the business performance evaluation index systems and method under traditional economy ignores low carbon indices, the consequence is that it will go against the healthy development of real estate companies. Hence, the construction of a reasonable business performance evaluation index system will contribute to guiding the healthy developing of real estate companies.
This master thesis introduces elements of low carbon developing, and takes Y real estate company as example, investigates the construction and application of business performance evaluation index system of real estate company under low carbon economy. Firstly, we summarize the performance evaluation of real estate company under low carbon economy, elaborate relevant theories of low carbon economy and low carbon real estate, and analyze the impact of low carbon economy on the performance evaluation of real estate company and its characteristics. Following, we investigate the construction of business performance evaluation index system of real estate company under low carbon economy. This work starts from the following four parts on: ① summarizing the index system construction methods of foreign and domestic researches; ② analyzing the choice of business performance evaluation system models; ③ analyzing the selecting principle of specific indices; ④ researching the detailed construction of index system. The constructed index system is then applied to the evaluation practice of Y real estate company. We introduce the basic information of Y Company and its current low carbon business performance evaluation, then provide the application process of the index system proposed above by AHP method, and analyze
本学位论文研究具有一定的理论和实践意义。在理论上，本研究利用管理学、 会计学、经济学的相关理论，研究低碳经济下房地产企业经营绩效评价指标体系 的构建，分析低碳经济对房地产企业绩效评价的影响，能够充实现有低碳经济微 观层面研究。通过分析传统经营绩效评价指标在低碳房地产绩效评价中的不同之 处，归纳综合绩效评价指标，构建综合绩效评价指标体系，利用AHP法给出指标体 系的应用实施过程，为房地产开发企业实现可持续发展提供基础。在实践上，通 过设计低碳房地产经营绩效评价指标体系，在低碳设计、低碳用能、低碳构造、 低碳用材、低碳运营等方面进行考察，有助于引导房地产行业企业减少污染排放， 提高其低碳竞争优势和可持续发展能力。 【关键词】低碳经济 低碳房地产 经营绩效评价 指标体系 AHP 法
Байду номын сангаас摘要
当前，全球经济快速发展的同时，气候也在不断恶化，低碳发展已成国际共 识。房地产业作为国民经济重要支柱产业之一，面临着减排、发展双重任务,发展 低碳房地产成为实业界和学术界共同关注的热点问题。在中科院发布的《2009 中 国可持续发展战略报告》中指出，“低碳化”将作为我国社会经济持续发展的重要 战略目标之一。国家和地方正出台一系列严格的法律法规来控制行业内碳排放的 数量与指标。但是，由于发展低碳房地产是一项系统工程，如果缺乏一套科学合 理的绩效评价标准来引导房地产企业发展，将成为制约低碳房地产发展的一大瓶 颈。目前，传统经济下的经营绩效评价指标体系及方法由于对低碳指标不够重视， 如果直接套用，将不利于房地产企业健康发展；而一套合理的经营绩效评价指标 体系构建，将有助于在低碳经济的大背景下引导房地产企业健康发展。
本学位论文研究通过引入低碳发展元素，以 Y 房地产公司为例，研究房地产 企业经营绩效综合评价指标体系构建及其应用。首先对低碳经济下房地产开发企 业绩效评价进行概述，阐述了低碳经济与低碳房地产的相关理论，并分析了低碳 经济对房地产开发企业绩效评价的影响以及房地产开发企业绩效评价的特点。接 下来，研究低碳经济下房地产开发企业经营绩效综合评价指标体系的构建。这部 分内容从四方面展开：①对国内外研究中的指标体系构成方法进行分析总结；② 分析低碳经济下绩效综合评价体系模型的选取；③分析具体指标选取的原则；④ 研究指标体系的详细构成。在构建综合评价指标体系的基础上，将其应用于 Y 房 地产公司的绩效评价实践。介绍了 Y 房地产公司的基本情况及现行的低碳经营绩 效评价状况；利用 AHP 法给出了以上提出的综合评价指标体系的具体应用过程， 并进行了结果分析。最后，针对以上“理论概述-指标体系构建-指标体系应用”过 程，对整个低碳经济下房地产开发企业经营绩效评价指标体系在 Y 房地产公司的 应用经验进行了总结。