工业企业环境成本及其动因研究

发布时间：2018-03-11 07:40

本文选题：工业企业　切入点：环境成本　出处：《北方工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国工业的不断发展,环境问题也日益突出,近期环境恶化引发的极端天气已经严重影响人们的日常生活,甚至威胁生命安全。面对如此严峻的环境现状,政府及广大人民群众认识到保护环境的重要性,采取措施控制环境污染源头刻不容缓。近年来,环保部及相关政府部门加大环境保护法立法强度及执法力度,在此背景下,工业企业若不转变生产经营模式,重视环境保护问题,必将限制其自身发展。本文在当前我国工业企业面对的环境现状下,指出工业企业自身应当注重环境问题对于企业经营产生的影响。与此同时,环境保护是绿色发展的要求,惠泽子孙后代,工业企业重视环境问题,加大环境保护支出,不仅有利于企业自身的生产经营与发展,更是在一定程度上推动我国环境可持续发展的必然要求。在上述背景下,本文对环境支出即工业企业环境成本进行研究,并进一步将环境成本定义为环境措施成本和环境损失成本两个概念,本着对社会及环境可持续发展的目的,对环境成本中的环境措施成本及其动因进行研究。通过对理论基础及相关国内外文献的分析,对环境措施成本的影响因素提出假设,设定变量进行实证分析。本文提出政府扶持力度、环境管制力度、产量、企业环境管理能力、污染物处理技术、企业性质等六个动因因素,并假设其均对环境措施成本有正向影响。本文选取2013-2015年间钢铁业、铝业上市公司作为样本,通过上市公司年报、社会责任报告及相关环保网站,选取动因因素的变量数据,通过Pearson相关性分析、多重共线性检验、回归分析等各项检验,最终得出假设均成立的结论,即政府扶持力度、环境管制力度、产量、企业环境管理能力、污染物处理技术、企业性质与环境措施成本正相关。根据实证分析的相关结论,本文提出了促使工业企业增加环境措施成本建议,例如加大政府补助、监管力度等,以期实现环境保护与企业发展共赢的目的。本文在文章最后也指出了研究的局限及未来展望,提出了进一步的研究思路与方向。
[Abstract]:With the continuous development of industry in China, environmental problems are becoming increasingly prominent. The extreme weather caused by the recent environmental deterioration has seriously affected people's daily lives and even threatened their lives. In the face of such a severe environmental situation, The government and the general public recognize the importance of environmental protection and take measures to control the source of environmental pollution. In recent years, the Ministry of Environmental Protection and relevant government departments have increased the intensity of legislation and enforcement of environmental protection laws. If industrial enterprises do not change their production mode and pay attention to environmental protection, they will limit their own development. It is pointed out that industrial enterprises themselves should pay attention to the influence of environmental problems on the operation of enterprises. At the same time, environmental protection is the requirement of green development. It is not only conducive to the production and development of enterprises themselves, but also an inevitable requirement to promote the sustainable development of our environment to a certain extent. Under the above background, this paper studies the environmental costs of industrial enterprises. Furthermore, the environmental cost is defined as the cost of environmental measures and the cost of environmental loss, with the aim of sustainable social and environmental development. This paper studies the cost and motivation of environmental measures in environmental cost. Through the analysis of the theoretical basis and related domestic and foreign literature, the influence factors of the cost of environmental measures are hypothesized. This paper puts forward six motivation factors, such as government support, environmental control, output, enterprise environmental management ability, pollutant treatment technology, enterprise nature, etc. This paper selects the steel industry and aluminum listed company as the sample, through the listed company annual report, the social responsibility report and the related environmental protection website, selects the variable data of the motivation factor, and assumes that it has a positive effect on the cost of environmental measures. Through the correlation analysis of Pearson, multiple linear test, regression analysis and other tests, the conclusion that the hypothesis is established, that is, government support, environmental control, output, enterprise environmental management ability, pollutant treatment technology, etc. The nature of enterprises is positively related to the cost of environmental measures. According to the relevant conclusions of empirical analysis, this paper puts forward some suggestions to promote industrial enterprises to increase the cost of environmental measures, such as increasing government subsidies, supervision, and so on. At the end of this paper, the limitations and future prospects of the research are also pointed out, and further research ideas and directions are put forward.
【学位授予单位】：北方工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F425;F406.72

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