节能减排与企业绩效的关系研究

发布时间：2018-02-15 00:42

本文关键词： 节能减排企业绩效资源观　出处：《山东大学》2012年硕士论文　论文类型：学位论文

【摘要】：在经济发展与资源环境矛盾日益严峻,全球经济向低碳经济转型的背景下,为促进我国社会经济、资源环境的和谐健康发展,逐步向低碳经济转型,我国将节能减排纳入国家战略规划。企业作为社会经济发展的参与者,是节能减排的重要主体,企业节能减排效果的优劣直接影响着我国整体节能减排战略的实施,也影响着企业的生存发展环境。因此从企业的角度出发,研究企业节能减排与企业绩效的关系是必要的,对推动企业积极主动进行节能减排、合理有效规划节能减排结构有一定的指导意义,同时也为我国节能减排战略的顺利实施,向低碳经济迈进及经济社会与资源环境协调发展有着重要推动作用。本文以资源观为视角,对节能减排与企业绩效的关系进行了理论分析,认为企业进行节能减排可以为企业积累有形资源、人力资源与组织能力、无形资源等异质性资源,而这些异质性资源是企业绩效和竞争优势的来源,因此企业进行节能减排有利于企业绩效的提升,且这种积极影响存在滞后性,即企业当期进行节能减排对下期绩效的提升也有积极影响。同时,本文认为良好的企业绩效也是企业进行节能减排的有力支持。在实证方面,本文以我国高能耗高污染行业沪深两市A股上市公司2004-2010年的节能减排数据及财务数据为研究样本,以万元产值综合能耗作为反映企业能耗水平的指标,万元产值二氧化硫排放量作为反映污染排放水平的指标,企业绩效则由资产报酬率、净资产报酬率和销售净利率三个指标从不同的侧重点来反映,实证分析企业节能减排对企业绩效的影响。实证结果表明,在当期,企业能耗水平降低对企业绩效的积极影响主要体现在资产报酬率上,污染排放水平的降低对企业绩效的积极影响主要体现在销售净利率上。企业能耗水平越低,企业的资产报酬率越高；污染排放水平越低,销售净利率越高；而因净资产报酬率本身受到企业资本结构的影响,与能耗水平和排放水平都没有呈现出显著关系。滞后一期的回归结果显示,污染排放水平降低对资产报酬率的积极影响与当期相比,显著水平得到了一定程度的提高；污染排放水平与净资产报酬率也呈现出显著的负相关关系,说明当期污染排放水平越低,企业下期净资产报酬率越高；能耗水平的降低在当期显示出对销售净利率的不利影响,而在滞后一期这种不利影响已经消失,并且显示出积极的影响趋势,排放水平降低对销售净利率积极影响的显著水平也得到了提高。滞后一期的回归结果说明,企业节能减排对企业绩效的积极影响是持续存在的,当期的不利影响也只是短暂存在,长期来看仍是一种有利的影响趋势。本文的理论分析和实证结果都表明,企业进行节能减排有利于企业绩效的提高,而且是种持续的积极影响,为推进我国企业积极进行节能减排、合理规划节能减排方式提供了理论依据和数据支持。最后,本文在理论分析和实证研究结果的基础上,提出了推进企业合理有效进行节能减排的三点建议。
[Abstract]:In order to promote the harmonious and healthy development of our country ' s social economy and resource environment , it is necessary to study the relationship between energy conservation and emission reduction and enterprise performance in our country . Therefore , it is necessary to study the relationship between energy conservation and emission reduction and enterprise performance . Based on the view of resources , this paper theoretically analyzes the relationship between energy saving and emission reduction and enterprise performance . It is believed that the energy saving and emission reduction of enterprises can accumulate physical resources , human resources and organizational capacity , intangible resources and other heterogeneous resources , and these heterogeneous resources are the source of enterprise performance and competitive advantage . Therefore , the energy conservation and emission reduction of enterprises is beneficial to the promotion of enterprise performance . In the case of demonstration , the energy - saving and emission - reduction data and financial data of A - share listed company in Shanghai - Shenzhen and Shenzhen - Shenzhen city of Shanghai and Shenzhen were taken as the research samples , and the comprehensive energy consumption of RMB Yuan was used as the index reflecting the level of enterprise energy consumption . The results show that the lower the level of pollution emission , the higher the return rate of the enterprise ' s assets , the lower the level of pollution emission and the higher the return rate of the net assets . The theoretical analysis and the empirical results show that the energy saving and emission reduction of enterprises is beneficial to the improvement of the performance of enterprises and the positive influence of the species persistence . In the end , based on the theoretical analysis and the empirical research results , a three - point proposal is put forward to promote the rational and effective energy conservation and emission reduction of enterprises .

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F205;F832.51;F224

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