会计学院知识库

摘  要

自党的十九大首次提出“高质量发展”这一概念以来，随着高质量发展的持续深入，党的二十大报告更是把高质量发展作为我国全面建设社会主义现代化的第一要务，标志着高质量发展上升到了国家战略高度。制造业是国家经济中的一个重要支柱，在这一战略目标的实现中扮演着关键的角色。其中，玻璃制造业的发展前景尤为广阔，为了更好地统筹质的高效提升与量的合理增长，有必要对玻璃制造企业高质量发展的水平开展评价研究，识别有利于高质量发展的关键因素并进行归纳总结，对玻璃制造企业的高质量发展提供理论支持与现实指导，助力我国实现经济社会高质量发展的战略目标。

本文在深入学习和研究相关文献及政策文件的基础上，结合玻璃制造业的行业特征以及现有研究对高质量发展内涵的理解，从效益发展、创新发展、市场发展、绿色发展以及社会责任这五个维度出发，筛选整理出14个一级指标以及27个二级指标，进而构建出玻璃制造企业的高质量发展绩效评价指标体系。基于该体系，本文选取玻璃制造业的龙头企业福耀玻璃作为案例企业，选取其2018-2022年的数据进行高质量发展绩效评价分析，运用熵权TOPSIS法对经过标准化处理的数据进行赋权与评分。

研究表明，福耀玻璃的高质量发展水平整体呈“V”字型，其绿色发展引领企业高质量发展，效益发展助推企业高质量发展，创新发展驱动企业高质量发展，市场发展能力与社会责任履行有待加强。基于以上评价分析，本文得出以下启示：（1）积极践行节能降耗，助力实现绿色生产；（2）坚持自主研发创新，提升自身发展潜力；（3）持续强化企业能力，积极贡献社会价值，以期为玻璃制造企业提高自身发展质量，实现高质量发展目标提供经验指导。

关键词：高质量发展 绩效评价 玻璃制造企业 熵权TOPSIS法 福耀玻璃

Abstract

Since the 19th National Congress of the Communist Party of China first put forward the concept of "high-quality development", with the continuous deepening of high-quality development,the report of the 20th Party Congress has made high-quality development as the first priority of China's comprehensive construction of socialist modernisation, marking that high-quality development has risen to the national strategic height.The manufacturing industry is an important pillar of the national economy and plays a key role in the realisation of this strategic goal.Among them,Among them, the glass manufacturing industry has a particularly broad development prospect.In order to better coordinate the quality of efficient improvement and the reasonable growth of quantity,it is necessary to carry out evaluation and research on the level of high-quality development of glass manufacturing enterprises, identify and summarize the key factors conducive to high-quality development, and provide theoretical support and practical guidance for the high-quality development of glass manufacturing enterprises. It helps our country achieve the strategic goals of high quality economic and social development.

On the basis of in-depth study and research of relevant literature and policy documents,combined with the industry characteristics of glass manufacturing industry and the understanding of the connotation of high-quality development of existing research,this paper selects 14 first-level indicators and 27 second-level indicators from the five dimensions of benefit development, innovation development, market development, green development and social responsibility.Then construct the high quality development performance evaluation index system of glass manufacturing enterprises.Based on this system,this paper selects Fuyao Group,a leading enterprise in the glass manufacturing industry,as a case enterprise,selects its 2018-2022 data for high-quality development performance evaluation and analysis, and uses entropy weight TOPSIS method to empower and score the standardized data.

The research shows that the high-quality development level of Fuyao Group is in the shape of "V" as a whole,its green development leads the enterprise's high-quality development,its efficiency development promotes the enterprise's high-quality development,its innovation development drives the enterprise's high-quality development,and its ability to develop the market and fulfil its social responsibility need to be strengthened.Based on the above evaluation and analysis,this paper draws the following enlightenment:(1)Actively practice energy saving and consumption reduction, and help achieve green production;(2)Adhere to independent research and development and innovation,and enhance their own development potential; (3)Continue to strengthen the ability of the enterprise,and actively contribute to social value, in order to improve the quality of their own development for glass manufacturing enterprises to achieve high-quality development goals to provide experience guidance.

Keywords:High-quality development;Performance evaluation;Glass manufacturing enterprises;Entropy Weight TOPSIS Method;Fuyao Group