依赖资源型发展路线是我国长期以来经济高速发展的主要发展模式，具体特 征表现为资源投入高、能源消耗高、产品质量低、收入效益差，许多传统工业企 业还保留着先污染后治理的发展思路。这种增长方式不仅带来严重资源环境问题， 同时会影响经济的持续增长。其中，高能耗、高污染的大型化工企业影响效果最 大、存在问题最多，因此必须进行生产经营模式的转型升级。从党的十六大提出 的新型工业化道路，到党的十九大提出的深化供给侧改革。在国家产业政策的指 导下，中国工业企业要不断进行结构调整、优化产品供给、淘汰落后产能、转变 发展理念。“十二五”期间，中国工业的主要任务是产业结构升级。“十三五” 期间，供给侧改革的重要性也进一步得到强调。因此，在国家政策的指导下实施 工业企业的转型升级，制定转型升级效果的评价标准，对企业管理者掌握本企业 转型升级效果，制定未来发展战略都有十分重要的意义。 在行业竞争压力不断增强的大背景下，谋求转型升级已经是许多企业面临的 关键问题。企业转型升级成功的案例很多，分析转型升级影响因素及路径选择的 文献也很多，但是具体到某一个企业，由于其自身的企业特征以及所处的环境差 异，直接照搬成功的经验或是完全按照现有的理论，并不能取得理想的效果。因 此，本文根据SM实业公司的经营环境及特点，从经济效益、技术创新、节能环 保、社会责任、国际贸易等5个维度22个指标，构建了针对SM实业公司的转 型升级效果评价体系。收集整理SM实业公司2010年-2019年的发展经营数据进 行实证检验，通过熵值法对效果评级体系中各个指标的权重进行赋值，并计算历 年转型升级效果的综合评价得分。通过实证检验发现SM实业公司十年来的转型 升级发展历程，整体效果呈现出先下降后上升的趋势，经济效益维度和技术创新 维度是公司发展增长较快的领域，节能环保维度一直处于下降的趋势，社会责任 维度历年波动性较大，国际贸易维度保持平稳发展。 关键词：转型升级；效果评价；熵值法 II Abstract Resource-dependent development route has been the main development mode of China's long-term rapid economic development, which is characterized by high resource input, high energy consumption, low product quality and poor income efficiency. Many traditional industrial enterprises still keep the development idea of pollution first and treatment afterwards. This kind of growth mode causes resource waste and affects the sustainable growth of economy. Large chemical enterprises have the biggest impact and the most problems, so they must transform and upgrade their production and operation modes. The national policy put forward the new industrialization road and the concrete request of the supply side reform. Under the guidance of the national industrial policy, Chinese industrial enterprises should continuously carry out structural adjustment, optimize product supply, eliminate backward production capacity and change development concept. Therefore, the transformation and upgrading of industrial enterprises are implemented under the guidance of national policies, and evaluation standards are formulated. It is have a great significance to measure development effect and formulate development strategy. With the continuous enhancement of market competition, many enterprises must implement transformation and upgrading strategies. There are many successful cases of enterprise development and many theories on transformation and upgrading. However, for a specific enterprise, due to its own characteristics and different environment, it cannot achieve ideal results to directly copy the successful experience or completely follow the existing theories. Therefore, according to the operating environment and characteristics of SM industrial companies, this paper constructed a transformation and upgrading evaluation system for SM industrial companies from 22 indicators in 5 dimensions. Collect business data of ten years for empirical test, and calculate the evaluation score of transformation and upgrading effect over the years. Through empirical test, this paper analyzes the transformation and upgrading development process of SM Industrial Company in the past ten years, as well as the specific performance under each dimension. III