光大环境公司垃圾分类业务绩效评价分析

Performance Evaluation and Analysis of Waste Classification Business of China Everbright Environment Group Limited

摘要: 本文对以垃圾分类为主营业务之一的光大环境公司从财务绩效的盈利、偿债、营运、成长四个方面和资源战略角度两方面选取指标进行分析。结果发现2018年以前该企业因市场需求量较大发展较为迅速，各项指标增长率均良好，2019年开始市场各项指标趋于平缓。资源战略层面企业能够做到节能减排，致力采取各项措施减低运营对环境及天然资源造成的影响，企业能够主动迎合市场变化，灵活决策企业未来发展方向。

Abstract: This paper analyzes the indicators of Everbright environment company, one of the main businesses of waste classification, from the four aspects of financial performance: profitability, debt repayment, operation and growth, and from the perspective of resource strategy. The results show that the enterprise has developed rapidly due to the large market demand before 2018, and the growth rate of each index is good. Since 2019, the market indicators have tended to be flat. At the level of resource strategy, enterprises can achieve energy conservation and emission reduction, and strive to take various measures to reduce the impact of operation on the environment and natural resources. Enterprises can actively cater to market changes and flexibly decide the future development direction of enterprises.