企业环境风险和价值管理理论与方法研究

发布时间：2018-01-06 09:30

本文关键词：企业环境风险和价值管理理论与方法研究　出处：《南京航空航天大学》2014年博士论文　论文类型：学位论文

【摘要】：工业制造企业是国民经济发展的重要支柱,也是公共环境污染的源头。虽然环境可持续有许多伦理道德的理论基础,但是企业环境问题的主要特点是环境的经济性风险,即环境问题所引发的财务损失和经营中断。从经济性角度,企业需要建立一套可操作的环境风险管理系统来应对企业可持续性经营语境变化,应对日益严峻的企业环境-经济性风险,降低风险成本、提升竞争优势、提高财务收益和企业价值。只有企业实施环境-经济可持续行为,宏观环境可持续才能有效实现。在企业可持续“三重底线”框架下,本文旨在研究构建企业环境风险和环境价值等概念,厘清其内涵,分析企业环境风险因素、传递路径和财务影响的路径依赖等作用机理,提出企业环境-经济可持续性价值管理、风险管理与控制方法,为企业环境风险管理系统的构建提供理论和实践借鉴。研究内容分为三个部分:,第一部分是理论分析。首先阐述企业“三重底线”下环境-经济可持续性风险管理的理论基础:现代企业理论、可持续发展理论、利益相关者理论,构建企业可持续发展和可持续性、企业环境-经济可持续管理、企业环境风险和价值等概念框架。从系统论角度,阐明企业环境问题的本质是企业主体经济系统、地球生态系统、人类社会经济系统三者的相互关系。从经济性角度,阐明企业环境风险管理的实质是环境问题的技术性、经济性和外部不经济等三个属性上企业特质性的价值管理,其内容涉及企业经营管理活动的多个层面。其次,根据风险管理的程序化方法、战略优势的分析方法、工程技术风险分析,建立了企业环境风险和价值的组合分析框架。分析和构建了物质系统、利益相关者、企业内部因素等相互作用的环境风险、环境-经济性风险的传递路径。在财务影响方面,建立环境风险的财务影响分析框架。基于工程项目生命周期,分析环境风险的财务影响“路径依赖”特征和机理。构建了企业环境的财务风险模型。根据财务价值理论,分析了环境风险管理的财务价值因素和作用机理。采用现金流量NPV分析,分析了环境风险的财务影响因素和作用机理。第二部分,提出企业环境-经济可持续性价值管理、风险管理与控制等环境风险管理系统的构建方法。分析了环境-经济相关性的理论观点,提出了可持续发展角度企业环境-经济绩效为正相关的观点。基于对钢铁企业特点及其对环境影响的分析,运用专家调查和层次分析法建立了包含经济效益指标、资源能源效率指标、生态环境效益指标和循环经济指标四个一级指标和销售收入、经济增加值等14个二级指标的钢铁企业生态效率评价指标体系,确定了指标权重,并运用基于中心点三角白化权函数的灰色综合评估模型,对某钢铁企业生态效率评价进行实证研究。根据战略管理、企业能力等理论,研究和提出了企业“三重”可持续价值管理的平衡计分卡战略模型、整合模式、流程和战略地图等方法。根据权变理论、管理控制原理、风险管理等理论,提出环境-经济可持续性风险管理因素和控制系统的理论模型。企业内部控制系统理论模型包括可持续环境管理会计系统、组织结构和其它管理控制系统、工程技术管理控制系统及其相互作用。研究了工程管理控制策略。提出了环境成本管理系统的概念框架。第三部分是问卷调查和统计分析。验证本文环境风险和价值管理的理论和方法,分析样本企业环境风险管理实践。结合多元回归统计分析的研究发现,修正和优化环境-经济可持续性风险管理和控制理论模型中的传递路径,并用结构方程进行验证性因子分析。研究结果表明:我国宏观可持续战略框架的强化对企业环境实践的转变有重要影响,法规因素是企业环境实践的主要驱动力,而企业内部环境-经济可持续性风险管理系统尚未形成。样本数据验证了环境风险管理因素和路径理论模型的合理性。
[Abstract]:The industrial manufacturing enterprises is an important pillar of national economic development, is also a source of public environmental pollution. Although environmental sustainability has many theoretical foundation of the ethics, but the main characteristics of enterprise environmental problems is the risk of economic environment, the environmental problems caused by financial losses and business interruption. From the economic perspective, enterprises need to set up a set of operational environmental risk management system to deal with the enterprise sustainable business context changes, risk response to the increasingly serious business environment and economy, reduce risk costs and enhance competitive advantage, improve financial income and enterprise value. Only enterprises to implement sustainable environmental and economic behavior, the effective realization of macro environmental sustainable ability. In the enterprise sustainable "three line" under the framework, this paper aims to study the construction of the concept of corporate environmental risk and environmental value, clarify its connotation, analysis of enterprise ring Environmental risk factors, the financial impact of the transfer path and path dependent effect mechanism, put forward the enterprise environment economic sustainable value management, risk management and control methods of construction, provide theoretical and practical reference for the enterprise environment risk management system. The research content is divided into three parts: the first part is the theoretical analysis. Firstly, the theory of foundation of the enterprise "three line" under the environment of economic sustainable risk management: the modern enterprise theory, sustainable development theory, stakeholder theory, constructs the enterprise sustainable development and sustainability, sustainable economic management of enterprise environment, business environment risk and value concept framework. From the angle of system theory, clarifies the essence of environmental problems of enterprises enterprise is the subject of economic system, the earth's ecological system, the relationship between the social and economic systems of the three. From the economic point of view, clarify the enterprise environment risk management Science and technology is the essence of environmental problems, attribute three economy and external economy on enterprise trait value management, multiple aspects of its content relates to the enterprise management activities. Secondly, according to the procedures of risk management methods, analysis methods of strategic advantage, analysis of engineering risk, establish the combination business environment risk and value analysis framework. The analysis and construction of the material system, stakeholders, environmental risk factors such as internal interaction, transmission path of environmental and economic risks. In the financial aspect, the financial impact analysis framework. The establishment of environmental risk of the project life cycle based on financial impact analysis environment the risk of path dependent characteristics and mechanism. Construct the model of financial risk in enterprise environment. According to the financial value theory, analyzes the environmental risk management and financial value factors By using the cash flow mechanism. NPV analysis, analysis of the financial effects of environmental risk factors and mechanism. The second part, put forward the enterprise environmental and economic sustainability of value management and construction method of risk management and control of environmental risk management system. Analysis of the theory of environmental and economic relations, put forward the view of sustainable development corporate environmental and economic performance is positively related views. Analysis of the iron and steel enterprise characteristics and its impact on the environment based on the established contains economic indicators analysis using expert survey and AHP method, energy efficiency index, ecological benefit index and the index of circular economy four level indicators and sales income, economic value added 14 level two indexes of eco efficiency of the iron and steel enterprise evaluation index system, determine the index weight, and use the grey comprehensive assessment center based on triangular whitenization weight function Model, the empirical research on eco efficiency evaluation of an iron and steel enterprise. According to the strategic management, enterprise ability theory, research and put forward the Balanced Scorecard enterprise "three" sustainable value management card strategy model, integration model, process and strategy map method. According to the variable weight theory, control principle, risk management theory and put forward a theory model of environment economy sustainable risk management factors and control system. The internal control system model including the system of management accounting for sustainable environment, organizational structure and management control system, engineering management and control system and their interaction. Research on project management control strategy. The paper presents a conceptual framework of environmental cost management system. The third part is the questionnaire investigation and statistical analysis. The theory and method to verify the environmental risk and value management, analysis of enterprise environmental samples The practice of risk management. Based on multiple regression analysis found that the transmission path correction and optimization of environmental and economic sustainability of the risk management and control in the theoretical model, and confirmatory factor analysis using structural equation model. The results show that: China's macro sustainable strategic framework strengthening has an important influence on the enterprise's environmental change practice. Regulations are the main driving forces of enterprise practice, the internal environment of economic sustainable risk management system has not been formed. The sample data to verify the rationality of environmental risk management factors and path model.

【学位授予单位】：南京航空航天大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：X322;F425

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