农业企业环境绩效与财务绩效关系研究:理论分析与实证检验

发布时间：2018-03-23 22:25

本文选题：农业企业　切入点：环境绩效　出处：《西北大学学报(哲学社会科学版)》2017年05期

【摘要】：随着环境问题日益受到广泛重视,我国作为农业大国,在追求农业企业财务绩效的同时还必须考虑环境绩效对其产生的影响。基于组织生态学理论、公司治理理论以及产权理论,从产权性质的角度出发,以2012—2014年农业上市公司为样本,实证检验环境绩效和财务绩效关系以及产权性质对两者关系的调节作用。研究在验证了农业企业环境绩效对财务绩效具有显著正向影响的基础上,进一步发现非国有农业企业相较于国有农业企业,在环境绩效对财务绩效的正向影响上更为显著。研究针对国有农业企业存在的问题提出建立环境友好型农业发展激励机制、将国有农业企业的部分业务市场化、提高政府监管有效性及建立多元化评价机制、提高农业环保技术创新有效性等促进环境绩效对财务绩效正向影响的建议。
[Abstract]:With the increasing attention to environmental problems, China, as a large agricultural country, must consider the impact of environmental performance while pursuing the financial performance of agricultural enterprises, based on the theory of organizational ecology. Corporate governance theory and property rights theory, from the perspective of the nature of property rights, the 2012-2014 agricultural listed companies as a sample, The relationship between environmental performance and financial performance, as well as the moderating effect of the nature of property right on the relationship between the two, is tested empirically, and the study proves that the environmental performance of agricultural enterprises has a significant positive impact on financial performance. It is further found that non-state-owned agricultural enterprises have a more significant positive impact on financial performance than state-owned agricultural enterprises. In view of the problems existing in state-owned agricultural enterprises, the paper proposes to establish an incentive mechanism for environment-friendly agricultural development. Some suggestions to promote the positive impact of environmental performance on financial performance are put forward, such as marketization of some business of state-owned agricultural enterprises, improvement of the effectiveness of government supervision and establishment of diversified evaluation mechanism, and improvement of the effectiveness of agricultural environmental protection technology innovation.
【作者单位】：西安外国语大学商学院;黄河水利委员会山西黄河河务局;
【基金】：陕西省社会科学基金项目(12Q088)
【分类号】：F302.6;F324;X196

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