我国高能耗企业节能减排对经营绩效的影响研究

发布时间：2018-03-04 05:01

本文选题：节能减排　切入点：企业绩效　出处：《华中科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：经济发展与资源环境的矛盾日益严峻，低碳经济转型开始遍及全球，我国也逐步开始向低碳经济转型。企业作为经济发展的主体，是节能减排转型的主要实施主体，节能减排对企业发展具有怎么样的影响需要研究。研究企业节能减排对其经营绩效的影响，尤其是研究高能耗企业节能减排对其经营绩效的影响，对企业合理规划节能减排结构，实现低碳经济转型具有重要意义。论文首先从可持续发展、企业共生、利益相关者等理论角度分析企业节能减排对经营绩效的影响机理。认为企业节能减排能够帮助企业实现有形资源、人力资源、无形资源等的积累，，从而促进企业提高经营绩效。论文采用实证分析方法对这一假设进行了验证，选择我国高能耗高污染行业作为分析样本，选择2007-2012年A股上市公司的财务数据作为研究样本，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，以资产报酬率、净资产报酬率和销售净利率三个指标作为企业绩效指标，采用面板数据回归模型分析节能减排对企业绩效的影响。实证结果显示，企业能耗水平、污染排放水平的降低在当期对企业经营绩效具有显著的正向影响。而在长期这种影响会得到持续，长期也具有有力的趋势。实证验证了理论分析的结果，企业节能减排有助于企业改善经营绩效，长期内有助于提高可持续发展竞争力。这为我国企业推行节能减排政策提供了理论和实证支持。最后，论文从节能减排环境、节能减排方式与节能减排能力三个方面提出了政策建议。
[Abstract]:The contradiction between economic development and resource environment is becoming more and more severe. Low-carbon economic transformation has begun to spread all over the world, and China has gradually begun to transition to low-carbon economy. As the main body of economic development, enterprises are the main implementing bodies of energy saving and emission reduction transformation. The impact of energy saving and emission reduction on enterprise development needs to be studied, and the impact of energy saving and emission reduction on their business performance, especially the impact of energy saving and emission reduction on their business performance, is studied. It is of great significance for enterprises to plan energy saving and emission reduction structure and to realize low-carbon economy transformation. Firstly, the paper analyzes the influence mechanism of enterprise energy saving and emission reduction on business performance from the perspective of sustainable development, enterprise symbiosis, stakeholders and so on, and thinks that enterprise energy saving and emission reduction can help enterprises to achieve tangible resources, human resources, etc. The accumulation of intangible resources promotes the enterprises to improve their business performance. This paper uses the empirical analysis method to verify this hypothesis and selects the high energy consumption and high pollution industry as the analysis sample. The financial data of A-share listed companies from 2007 to 2012 were selected as the research samples, the comprehensive energy consumption of 10,000 yuan output value as the index to reflect the energy consumption level of enterprises, the sulfur dioxide emissions of 10,000 yuan output value as the index to reflect the level of pollution emissions, and the rate of return on assets as the return on assets. Return on net assets and net interest rate on sales are used as performance indicators. Panel data regression model is used to analyze the impact of energy saving and emission reduction on enterprise performance. The empirical results show that the reduction of enterprise energy consumption and pollution emission level has a significant positive impact on business performance in the current period, but in the long run this effect will be sustained. The results of theoretical analysis show that energy saving and emission reduction can help enterprises to improve their business performance. In the long run, it will help to improve the competitiveness of sustainable development. This provides theoretical and empirical support for the implementation of energy-saving and emission reduction policies by Chinese enterprises. The ways of energy saving and emission reduction and the ability of energy saving and emission reduction are proposed.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F279.2;F205

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