环境管制对企业净利润的影响分析
发布时间：2018-07-29 14:04
【摘要】：二十世纪八十年代以来，人们对环境问题日益重视，并逐渐意识到全球生态环境的恶化对人类生活质量的影响，以及对世界可持续发展构成的严重威胁。对此，世界各国环保部门及组织开始督促人类的环保行为，并通过一定方式加强人类的环保理念。在中国，自2006年节能减排被列入“十一五计划”中后，“环保”被日益提上发展的日程，国家出台各种政策、法规来强制企业进环保改制。对于以“利益最大化”为目标的企业来说，，突然增加额外的成本进行环境保护，必然会产生抵触的现象。然而，随着各种环保类法律法规的颁布和实施，国家对企业的环保行为给予一定的扶持，引发了学术界关于环境管制与企业净利润之间关系的辩论，究竟环境管制对企业净利润的影响是消极的还是积极的，至今都没有定论。对此，本文将站在单个公司的角度研究环境管制对企业净利润的影响情况，专门探讨不同类型的环境管制对企业净利润的影响效果，在怎样的条件下两者能够达到“双赢”的状态，从而实现环境与企业经济的协调发展。 本文的主要内容如下：第一章，介绍企业进行环境管制的现状背景，根据环境管制实施效果及量化程度等实际情况，选择“豫光金铅”作为本文案例研究对象，针对在分析研究的特点和研究中发现的不可克服的问题提出说明本文的创新点以及不足之处；第二章，回顾并总结了环境管制影响企业净利润的研究成果，在此基础上，结合案例实际环境管制实施情况，选出本文的环境管制指标，并从理论上分析各种环境管制工具对企业净利润的影响路径；第三章，对豫光金铅公司做简单介绍，并根据社会背景和企业自身理念对推动豫光金铅实施环境管制的动因进行分析，并总结了豫光金铅在上市以来环境管制的实施成效；第四部分，在对豫光金铅公司环境管制的实际实施情况及对公司净利润的影响效果进行详细分析后，得出以下结论：不同类型环境管制工具对企业净利润的影响不同，某些环境管制对企业净利润的影响存在滞后性和延续性，且不同类型环境管制的结合使用会达到更好的效果；第五部分，依据案例分析给我们带来的启示提出相关建议。
[Abstract]:Since the 1980s, people have paid more and more attention to the environmental problems, and gradually realized that the deterioration of the global ecological environment has affected the quality of human life and posed a serious threat to the sustainable development of the world. In this regard, environmental protection departments and organizations around the world began to urge human environmental protection behavior, and through certain ways to strengthen the concept of human environmental protection. In China, since energy saving and emission reduction was listed in the "11th Five-Year Plan" in 2006, "environmental protection" has been increasingly put on the agenda of development, the state has issued various policies and regulations to force enterprises to reform environmental protection. For the enterprises which aim to maximize the benefits, the sudden increase of extra cost for environmental protection will inevitably lead to the phenomenon of conflict. However, with the promulgation and implementation of various laws and regulations on environmental protection, the state has given certain support to the environmental protection behavior of enterprises, which has triggered a debate on the relationship between environmental regulation and net profits of enterprises. Whether the impact of environmental regulation on the net profit of enterprises is negative or positive, there is no conclusion. In view of this, this paper will study the influence of environmental regulation on enterprise net profit from the perspective of a single company, and specifically discuss the effect of different types of environmental regulation on enterprise net profit. Under what conditions, the two can achieve a "win-win" state, so as to achieve the coordinated development of environment and enterprise economy. The main contents of this paper are as follows: in the first chapter, the author introduces the current situation of environmental control in enterprises, and selects Yuguang Gold lead as the case study object according to the actual situation of the effect and quantification degree of environmental control. In view of the characteristics of the analysis and the insurmountable problems found in the research, this paper puts forward the innovative points and shortcomings of this paper. Chapter two reviews and summarizes the research results that environmental regulation affects the net profits of enterprises, on the basis of which, Combined with the actual implementation of environmental control, this paper selected the environmental control indicators, and theoretically analyzed the impact of various environmental control tools on the net profits of enterprises. Chapter III, Yuguang Jin lead Company to do a brief introduction, According to the social background and enterprise's own concept, the paper analyzes the motivation of promoting Yuguang gold lead to implement environmental control, and summarizes the effect of Yuguang gold lead on the market. After a detailed analysis of the actual implementation of environmental regulation in Yuguang Gold and lead Company and its effect on the net profit of the company, the following conclusions are drawn: different environmental control tools have different effects on the net profit of the enterprise. The influence of some environmental regulations on the net profit of enterprises has lag and continuity, and the combined use of different types of environmental regulation will achieve better results; part five, according to the case study of the inspiration to us to put forward the relevant suggestions.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275;X196
本文编号：2152912
[Abstract]:Since the 1980s, people have paid more and more attention to the environmental problems, and gradually realized that the deterioration of the global ecological environment has affected the quality of human life and posed a serious threat to the sustainable development of the world. In this regard, environmental protection departments and organizations around the world began to urge human environmental protection behavior, and through certain ways to strengthen the concept of human environmental protection. In China, since energy saving and emission reduction was listed in the "11th Five-Year Plan" in 2006, "environmental protection" has been increasingly put on the agenda of development, the state has issued various policies and regulations to force enterprises to reform environmental protection. For the enterprises which aim to maximize the benefits, the sudden increase of extra cost for environmental protection will inevitably lead to the phenomenon of conflict. However, with the promulgation and implementation of various laws and regulations on environmental protection, the state has given certain support to the environmental protection behavior of enterprises, which has triggered a debate on the relationship between environmental regulation and net profits of enterprises. Whether the impact of environmental regulation on the net profit of enterprises is negative or positive, there is no conclusion. In view of this, this paper will study the influence of environmental regulation on enterprise net profit from the perspective of a single company, and specifically discuss the effect of different types of environmental regulation on enterprise net profit. Under what conditions, the two can achieve a "win-win" state, so as to achieve the coordinated development of environment and enterprise economy. The main contents of this paper are as follows: in the first chapter, the author introduces the current situation of environmental control in enterprises, and selects Yuguang Gold lead as the case study object according to the actual situation of the effect and quantification degree of environmental control. In view of the characteristics of the analysis and the insurmountable problems found in the research, this paper puts forward the innovative points and shortcomings of this paper. Chapter two reviews and summarizes the research results that environmental regulation affects the net profits of enterprises, on the basis of which, Combined with the actual implementation of environmental control, this paper selected the environmental control indicators, and theoretically analyzed the impact of various environmental control tools on the net profits of enterprises. Chapter III, Yuguang Jin lead Company to do a brief introduction, According to the social background and enterprise's own concept, the paper analyzes the motivation of promoting Yuguang gold lead to implement environmental control, and summarizes the effect of Yuguang gold lead on the market. After a detailed analysis of the actual implementation of environmental regulation in Yuguang Gold and lead Company and its effect on the net profit of the company, the following conclusions are drawn: different environmental control tools have different effects on the net profit of the enterprise. The influence of some environmental regulations on the net profit of enterprises has lag and continuity, and the combined use of different types of environmental regulation will achieve better results; part five, according to the case study of the inspiration to us to put forward the relevant suggestions.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275;X196
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