铝业变“绿业”及其熵值法下的财务绩效研究——基于25家铝业的调查数据
Aluminum Industry Transforms into “Green Industry” and Its Financial Performance under Entropy Method—Based on the Survey Data of 25 Aluminum Companies
DOI: 10.12677/ecl.2025.141321, PDF,   
作者: 董正星：南京信息工程大学商学院，江苏 南京
关键词: 铝行业；绿色转型；熵值法；财务绩效；Aluminum Industry； Green Transformation； Entropy Method； Financial Performance
摘要: 我国铝行业发展趋势呈现出增储扩能、追“绿”逐“新”、转型升级的特点。本文通过铝业变“绿业”的过程，对铝业绿色转型的动因、路径进行分析研究，利用熵值法解析财务绩效，得出以下结论：1) 绿色转型主要动因为环境需求、政策需求、市场需求和技术发展，辅助以公司内部管理升级。2) 绿色转型路径分为三条：绿色创新路径、绿色管理路径与绿色并购路径，三条路径协同作用共同发展。3) 绿色转型后的财务绩效总体表现良好。
Abstract: The development trend of China’s aluminum industry shows the characteristics of increasing reserves and capacity, pursuing “green” and “new”, and transformation and upgrading. This paper analyzes the motivation and path of the green transformation of the aluminum industry through the process of the aluminum industry transforming into a “green industry”, and uses the entropy method to analyze financial performance. The following conclusions are drawn: 1) The main motivation for green transformation is environmental demand, policy demand, market demand and technological development, assisted by the company’s internal management upgrade. 2) The green transformation path is divided into three: green innovation path, green management path and green merger and acquisition path, and the three paths work together to develop together. 3) The overall financial performance after green transformation is good.
文章引用：董正星. 铝业变“绿业”及其熵值法下的财务绩效研究——基于25家铝业的调查数据[J]. 电子商务评论, 2025, 14(1): 2571-2582. https://doi.org/10.12677/ecl.2025.141321

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