宁波临港制造业企业环境责任履行与财务绩效相关性研究

发布时间：2018-05-03 08:51

本文选题：环境责任 + 财务绩效　；参考：《宁波大学》2014年硕士论文

【摘要】：随着我国特别是东部地区经济的快速发展，企业不顾生态环境、人民健康，一味追求高产量的现象越来越严重，导致环境污染破坏，生态日益失去平衡。对这种高污染、高消耗的生产模式，社会各界给予了广泛的关注与严厉的抨击。事实证明，，牺牲青山绿水来获取高财务绩效是行不通的，仅仅依靠政府、社会团体的外在压力效果也是不太明显的，要实现环境与经济共赢关键在于顺应企业盈利本性来履行企业环境责任，使企业家认识到环境责任履行能够促进财务绩效的。从而走出一条绿色环保的企业发展道路。宁波临港制造业企业是在海洋经济背景下，诞生的依托海洋便捷交通和丰富的海洋能源的企业。目前临港工业已经成为沿海经济发展的主要形式之一。本文立足于宁波临港制造业企业，探究宁波临港制造业企业环境责任履行与财务绩效的概念模型，并且尽量用数据验证该模型的准确性。对宁波临港区域经济发展有重要意义。本文通过理论和回归实证分析，得出企业履行环境责任能够对财务绩效产生积极的影响，同时企业环境责任履行对财务绩效的影响具有波动性的结论。最后本文提出四点在企业管理上的建议。
[Abstract]:With the rapid development of economy in our country, especially in the eastern region, the phenomenon that enterprises ignore the ecological environment and people's health and blindly pursue high output is becoming more and more serious, which leads to environmental pollution damage and ecological imbalance day by day. To this kind of high pollution, the high consumption production pattern, the society has given the widespread attention and the stern attack. Facts have proved that sacrificing green mountains and rivers to achieve high financial performance is not feasible. Relying solely on the government, the external pressure of social groups is also not obvious. The key to realize the win-win of environment and economy lies in fulfilling the environmental responsibility of enterprises in accordance with the nature of enterprise profitability and making entrepreneurs realize that environmental responsibility can promote financial performance. Thus walk out a green environmental protection enterprise development road. Ningbo port manufacturing enterprise is an enterprise relying on convenient transportation and abundant ocean energy under the background of marine economy. At present, port industry has become one of the main forms of coastal economic development. Based on the Ningbo port manufacturing enterprises, this paper explores the conceptual model of environmental responsibility performance and financial performance of Ningbo port manufacturing enterprises, and tries to verify the accuracy of the model with data. It is of great significance to the regional economic development of Ningbo port. Through theoretical and empirical analysis, this paper draws the conclusion that corporate environmental responsibility can have a positive impact on financial performance, and the impact of corporate environmental responsibility on financial performance is volatile. Finally, this paper puts forward four suggestions on enterprise management.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F270

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