东北大学学报（社会科学版）

东北大学学报（社会科学版） ›› 2017, Vol. 19 ›› Issue (2): 147-153.DOI: 10.15936/j.cnki.1008-3758.2017.02.006

• 经济与管理研究 • 上一篇    下一篇

绿色EVA:基于预期生态效率的经济增加值

杨婷蓉1，丁慧平2   

  1. (1.山东大学管理学院，山东济南250100;2.北京交通大学经济管理学院，北京100044)
  • 收稿日期:2016-09-06 修回日期:2016-09-06 出版日期:2017-03-25 发布日期:2017-03-24
  • 通讯作者: 杨婷蓉
  • 作者简介:杨婷蓉(1963-)，女，重庆人，山东大学副教授，主要从事企业业绩评价研究;丁慧平(1956-)，男，北京人，北京交通大学教授，博士生导师，主要从事企业价值评估研究。
  • 基金资助:
    国家社会科学基金重大资助项目(15ZDC008);中央高校基本科研业务费资助项目(2015BS012);吉林大学哲学社会科学研究种子基金资助项目(2016ZZ046)。

Green EVA: Economic Value Added Based on Expected Eco-efficiency

YANG Ting-rong1， DING Hui-ping2   

  1. (1. School of Management， Shandong University， Jinan 250100， China; 2. School of Economics and Management， Beijing Jiaotong University， Beijing 100044， China)
  • Received:2016-09-06 Revised:2016-09-06 Online:2017-03-25 Published:2017-03-24
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摘要： 论述了预期生态效率是生态资源所有者对企业使用生态资源的最低效率要求，分析了绿化EVA以满足生态资源所有者的预期生态效率要求的必要性。构建了基于预期生态效率的绿色EVA指标，阐述了绿色EVA在考虑生态资源所有者的机会成本，修正企业环保投入差异对传统EVA的影响，度量企业突破生态资源稀缺约束的价值创造力方面的特点和绿色EVA计算方法。通过计算宝钢股份公司2014年的绿色EVA并与其传统EVA的比较分析，验证了绿色EVA指标的可操作性和适用性，并建议首先对高能耗、高污染行业的国有企业试行绿色EVA考核。

关键词: 绿色EVA, 生态效率, 环保投入

Abstract: Expected ecological efficiency has been described as the minimum efficiency requirement by ecological resources owners for such resourcesuse in companies. Based on that， green EVA was analyzed to fit the necessity of ecological resources owners for expected ecological efficiency. Then， green EVA indicators were established in accordance with expected ecological efficiency to elaborate the opportunity cost of green EVA for ecological resources owners and modify the impact of varied enterprises' environment protection investments on EVA. In addition， the features of how companies make breakthrough in the value creativity for scarce ecological resources were weighed and a green EVA calculation method was given. By calculating the green EVA of Baosteel in 2014 and comparing it with the traditional EVA， the operability and applicability of green EVA indicators were verified. Moreover， it was suggested that green EVA assessment should be put into trial use in SOEs with high energy consumption and pollution.

Key words: green EVA, eco-efficiency, environmental protection investment

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