基于低碳經(jīng)濟視角的項目投資決策評價研究

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摘要
在如今能源短缺、環(huán)境污染日益嚴重，全球氣候變暖的背景下，低碳經(jīng)濟模式受到了越來越多的關(guān)注，成為企業(yè)尋求發(fā)展的必然趨勢。在傳統(tǒng)的項目投資決策中，企業(yè)主要考慮的是經(jīng)濟效益，往往優(yōu)先選擇能給企業(yè)帶來高的投資回報率的項目，缺乏低碳意識，同時，各方面關(guān)于低碳經(jīng)濟下項目投資的方法和應(yīng)用相對較少，使得企業(yè)在進行選擇時，缺乏相對可靠的依據(jù)和經(jīng)驗。因此，在低碳環(huán)境下研究企業(yè)項目投資決策問題具有重要的現(xiàn)實意義。
本文以低碳經(jīng)濟理論與企業(yè)項目投資決策方法為指導(dǎo)，同時考慮企業(yè)自身發(fā)展的需要和社會對企業(yè)的要求，從企業(yè)財務(wù)效益、低碳經(jīng)濟以及社會影響三個方面設(shè)計指標體系，運用層次分析法構(gòu)建模型，并進行案例分析，得出低碳經(jīng)濟視角的項目投資決策的評價結(jié)果,并提出了優(yōu)化建議。
關(guān)鍵詞：低碳經(jīng)濟 項目投資 層次分析法

ABSTRACT

Under the background of energy shortage, environmental pollution and global warming, the low-carbon economy has attracted more and more attention, and it has also become the inevitable trend for the development of enterprises. In the traditional project investment decision, the main consideration is the economic efficiency of enterprises, and Enterprises often choose projects with high ROI without carbon conscious. At the same time, method and application about the low carbon economy of project investment is relatively less, which makes enterprise investment is lack of reliable basis and experience.Therefore, research on enterprise project in the low carbon environment has important practical significance to investment decision problem.
This paper is based on low carbon economic theory and enterprise project investment decision method. Considering the needs of their own development and social requirements of the enterprise, we design index system from three aspects of financial benefit, low carbon economy and society. This paper applies AHP to construct model, and carries on the case analysis, then draw the conclusion that the investment decision from the perspective of low carbon economy of the project eva luation results. Finally, the paper presents the status quo optimization recommendations .

Keywords: low carbon economy ; project investment ;AHP


目 錄

前 言 - 1 -
1低碳經(jīng)濟與項目投資決策概述 - 2 -
1.1低碳經(jīng)濟的特點和發(fā)展 - 2 -
1.1.1低碳經(jīng)濟的含義 - 2 -
1.1.2低碳經(jīng)濟的特點 - 2 -
1.1.3低碳經(jīng)濟的發(fā)展現(xiàn)狀 - 3 -
1.2項目投資決策的發(fā)展 - 4 -
1.2.1項目投資決策的含義 - 4 -
1.2.2項目投資決策的原則 - 4 -
1.2.3項目投資決策的發(fā)展現(xiàn)狀 - 5 -
1.3低碳經(jīng)濟融入項目投資決策的基本思路 - 5 -
2低碳經(jīng)濟下項目投資決策評價指標體系設(shè)計 - 6 -
2.1指標體系設(shè)計的原則 - 6 -
2.2指標體系的設(shè)計 - 6 -
2.2.1 低碳環(huán)境指標 - 6 -
2.2.2 財務(wù)效益指標 - 7 -
2.2.3 社會影響指標 - 8 -
3低碳經(jīng)濟視角的項目投資決策方法——層次分析法 - 9 -
3.1層次分析法的含義 - 9 -
3.2層次分析法的計算步驟 - 9 -
3.2.1建立層次結(jié)構(gòu)模型 - 9 -
3.2.2構(gòu)造判斷矩陣 - 9 -
3.2.3計算權(quán)重，并進行一致性檢驗 - 10 -
3.2.4計算綜合權(quán)重 - 11 -
4層次分析法在投資決策中的應(yīng)用 - 12 -
4.1數(shù)據(jù)獲取 - 12 -
4.2層次分析法計算權(quán)重 - 13 -
4.2.1建立遞階層次結(jié)構(gòu) - 13 -
4.2.2構(gòu)造判斷矩陣 - 13 -
4.2.3層次單排序與檢驗 - 15 -
4.2.4層次總排序與檢驗 - 16 -
4.3結(jié)果分析 - 16 -
5優(yōu)化低碳經(jīng)濟項目投資決策的建議 - 17 -
5.1建立符合低碳經(jīng)濟要求的綠色財務(wù)體系 - 17 -
5.2創(chuàng)建綠色企業(yè)文化，提高管理人員素質(zhì) - 17 -
5.3改進投資融資機制 - 18 -
5.4完善法規(guī)制度，制定相關(guān)財政激勵措施 - 18 -
結(jié)束語 - 18 -
參考文獻 - 20 -