基于灰色关联分析的中国制造行业财务环境绩效评价

该文采用灰色关联分析和熵权法对中国制造业26个子行业2007—2011年的财务环境绩效进行了评价研究。研究表明，中国各制造行业的财务环境绩效差距较大，且轻工制造业的绩效总体优于重工制造业。通过进一步作静态和动态分析，并对各影响因素的重要性进行比较，认为先保护后生产或是治理与生产共进的做法比先污染后治理的做法更有利于提高财务环境绩效，为此，主要应从节能和减排做两方面做起。

Financial Environmental Performance Evaluation of Domestic ManufacturingIndustry Based on Gray Correlation Analysis

Based on gray correlation analysis and entropy weight method, this paper evaluates the financial environmental performance of 26 sub-industries in domestic manufacturing industry from 2007 to 2011. Researches show that differences of financial environmental performance among domestic manufacturing industry are obvious, while the financial environmental performance in light manufacturing are better than that in heavy industry manufacturing as a whole. Through further static and dynamic analysis, as well as making comparisons among importance of all related factors, the author elaborates that the practice of pollution prevention before production or production integrated with environmental treatment is more beneficial than the practice of treatments after pollution with regard to the financial environmental performance, which calls for a start from energy saving and emission reduction.