中国东西部环境责任履行差异分析

发布时间：2018-04-09 07:09

本文选题：东西部地区　切入点：环境责任　出处：《哈尔滨工业大学》2015年硕士论文

【摘要】：近年来,环境污染事故频发使中国屡次遭受重大损失并造成严重的社会影响。污染事故频繁发生很大程度归因于企业环境责任的缺失。环境质量每况愈下,环境责任逐渐走入人们视野并且越来越被重视。已有研究表明我国环境污染事故存在一定的规律,从空间格局来看,环境污染事故主要集中在我国中西部地区。已有的研究结果启示我们:东西部地区环境责任履行存在差异,西部地区缺乏环境责任履行的动力及氛围。本文则是对造成这一问题的深层次原因进行探究。首先本文详细介绍了财政分权理论及政府规制理论,并分析其与东西部环境责任履行差异的关系。其次,在理论分析的基础上,利用案例研究方法,选取近十年来国内发生影响较大的10个环境污染案例,进行多案例的内容分析。将案例按照所属地区进行分类,并对事件起因、企业责任、事件处置过程、地方政府治理缺陷等方面进行比较,通过案例内容分析揭示造成东西部环境责任履行差异的深层次原因。结果表明,东西部环保制度差异,官员考核制度、环境管理制度、西部开发战略与发展定位等制度缺陷是造成东西部环境责任履行差异的深层次原因。然后,在案例分析的基础上,本文进行了一定意义的实证检验,通过探究企业环境责任与财务绩效的关系在东西部地区的差异,从企业环境责任与财务绩效关系的角度来佐证案例研究所分析出的深层次缘由在企业发展层面产生了作用,企业环境责任与财务绩效的关系在总体上可以反映地方政府环境责任履行的真实情况,由此形成了东西部环境责任履行氛围的差异,通过实证研究进一步佐证案例分析的结论。
[Abstract]:In recent years, the frequent occurrence of environmental pollution accidents has caused heavy losses and serious social impact in China.The frequent occurrence of pollution accidents is largely due to the lack of environmental responsibility of enterprises.With the deterioration of environmental quality, environmental responsibility has gradually entered people's field of vision and been paid more and more attention.Some studies have shown that there are certain laws of environmental pollution accidents in China. From the spatial pattern, environmental pollution accidents are mainly concentrated in the central and western regions of China.The existing research results reveal that there are differences in the performance of environmental responsibility in the eastern and western regions, and there is a lack of motivation and atmosphere for the implementation of environmental responsibility in the western region.This article is to cause this problem the deep level reason carries on the exploration.Firstly, this paper introduces the theory of fiscal decentralization and the theory of government regulation in detail, and analyzes the relationship between the theory and the difference of environmental responsibility between the east and the west.Secondly, on the basis of theoretical analysis, using the method of case study, this paper selects 10 environmental pollution cases which have a great influence in China in the past ten years, and carries on the content analysis of multiple cases.Classifying the cases according to their respective regions, and comparing the causes of the events, corporate responsibility, the process of handling the incidents, the deficiencies of local government governance, and so on.Through the case analysis, the paper reveals the deep reasons of the difference in the performance of environmental responsibility between the east and the west.The results show that the differences of the environmental protection system between the east and the west, the system of officials' assessment, the system of environmental management, the strategy of western development and the orientation of development are the deep-seated reasons for the difference in the performance of environmental responsibility between the east and the west.Then, on the basis of case analysis, this paper carries out a meaningful empirical test, by exploring the relationship between corporate environmental responsibility and financial performance in the eastern and western regions,From the point of view of the relationship between corporate environmental responsibility and financial performance, it is proved that the deep-seated reasons analyzed by the case study have played an important role in the development of enterprises.The relationship between corporate environmental responsibility and financial performance can reflect the real situation of environmental responsibility performance of local government on the whole, which leads to the difference of environment responsibility performance atmosphere between east and west. The conclusion of case analysis is further supported by empirical research.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：X321

【引证文献】