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| 論文名稱 | 化石燃料產業與再生能源產業的財務比較分析 |
| 發表日期 | 2024-06-20 |
| 論文收錄分類 | 其他 |
| 所有作者 | 謝仁和，曹淑琳 |
| 作者順序 | 第二作者 |
| 通訊作者 | 是 |
| 刊物名稱 | 台灣能源期刊 |
| 發表卷數 | 11 |
| 是否具有審稿制度 | 是 |
| 發表期數 | 2 |
| 期刊或學報出版地國別/地區 | NATTWN-中華民國 |
| 發表年份 | 2024 |
| 發表月份 | 12 |
| 發表形式 | 紙本及電子期刊 |
| 所屬計劃案 | 無 |
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| 附件 |
2024 化石燃料產業與再生能源產業的財務比較分析 臺灣能源期刊第11卷第2期 125-143.pdf
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[摘要] :
聯合國2050年碳中和淨零排放目標的達成相當程度仰賴再生能源產業的發展，期待取代化石燃料生產的能源。然而化石燃料產業公司的市值屢創新高，似乎沒有往下走的跡象，由於資本追求利潤，資金走向代表產業發展方向的興衰，究竟化石燃料產業的企業獲利較具競爭力，抑或是再生能源的企業獲利較高。本文透過選擇全球化石燃料產業與再生能源產業市值排名在前面的企業進行比較，從財務角度探討兩者之間的績效表現差異。本文發現化石燃料公司的市值、ROE、ROA與EPS都比再生能源產業公司來的好；其次，再生能源公司與化石燃料公司資本額與規模對經營績效有顯著關係，意味著兩種產業均存在規模經濟效應，但是產業型態與資本額的交互作用，對於再生能源公司的財務績效沒有顯著的影響，反而對化石燃料公司有顯著影響，顯示化石燃料公司之間的競爭相對較強，在傳統能源市場需求相對穩定且成熟，財務績效相對再生能源公司更好。
[英文摘要] :
The achievement of the United Nations' 2050 carbon-neutral and net-zero emissions goal relies heavily on the development of the renewable energy industry, which is expected to replace energy produced by fossil fuels. However, the market value of companies in the fossil fuel industry has repeatedly hit new highs, and there seems to be no sign of going down. As capital pursues profits, the direction of capital represents the rise and fall of the industry's development direction. Are the profits of companies in the fossil fuel industry more competitive, or are renewable energy sources more competitive? companies have higher profits. This article selects companies with the highest market value rankings in the global fossil fuel industry and renewable energy industry for comparison, and explores the performance differences between the two from a financial perspective. This article found that the market value, ROE, ROA and EPS of fossil fuel companies are better than those of renewable energy industry companies; secondly, the capital amount and scale of renewable energy companies and fossil fuel companies have a significant relationship with operating performance, which means that both industries have Economies of scale effect, but the interaction between industry type and capital amount, has no significant impact on the financial performance of renewable energy companies, but has a significant impact on fossil fuel companies, indicating that competition among fossil fuel companies is relatively strong. In traditional The energy market demand is relatively stable and mature, and its financial performance is better than that of renewable energy companies.
