环境规制影响企业绩效的关键因素及其作用机理

发布时间：2018-04-16 09:10

本文选题：环境规制 + 企业绩效　；参考：《昆明理工大学》2015年硕士论文

【摘要】：随着生产与消费的扩张,人类无限制地利用自然资源,随意向外界环境排放污染物,导致环境不断地恶化。环境问题的出现与企业的生产经营活动有着密不可分的关系,因此污染企业尤其是重污染企业是重点规制对象。以庇古税和科斯的产权理论为理论基础,世界各国的环境规制先后经历了三个不同的发展阶段,但是究其根本,环境问题的解决仍然是成本与收益的较量。近年来,学术界从不同角度探究环境规制对被规制企业绩效的影响,但仍然存在许多争议。另外,环境规制作为影响企业发展的一个全新变量,企业管理当局需要了解环境规制政策究竟如何作用于企业以及通过哪些关键因素传导于企业,否则将难以应对规制对企业带来的影响。因此,结合我国现实情况,研究环境规制影响企业绩效的关键因素和作用机理,探讨环境规制通过何种途径对被规制企业产生影响具有重要的理论和现实意义。本文首先从理论上对现有关于环境规制对企业绩效产生何种影响以及通过哪些关键因素对企业绩效生影响进行梳理和归纳总结。接着,提出了研究假设并构建了本研究的研究模型。在此基础上,本文以重污染企业为研究对象,运用李克特七级量表对研究变量进行测量,最终选取173份有效问卷进行实证研究。然后,利用SPSS19.0和AMOS17.0统计分析工具将所构建的模型与收集的数据进行拟合分析,并验证前文提出的研究假设。结果显示：第一,管理认知、环境管理、成本竞争优势和差异化竞争优势是环境规制影响企业绩效的关键因素；第二,不同类型的环境规制对管理认知和企业环境管理的影响程度不同；第三,环境管理虽然会直接加重企业的成本负担对企业绩效产生消极影响,但是企业通过加强环境管理,积极的实行绿色生产、绿色创新来提升其成本和差异化竞争优势,最终对企业绩效产生积极的影响。基于理论研究和实证分析结果,提出促进环境保护与经济协调发展的对策建议,意在实现我国环境保护与经济的双丰收。
[Abstract]:With the expansion of production and consumption, human beings make unlimited use of natural resources and release pollutants to the environment at will, which leads to the deterioration of the environment.The emergence of environmental problems is closely related to the production and management activities of enterprises, so polluting enterprises, especially heavy polluting enterprises, are the key regulatory objects.Based on the theory of Pigoux tax and Coase's property right theory, the environmental regulation of countries in the world has experienced three different stages of development, but the solution of environmental problem is still the contest of cost and benefit.In recent years, academic circles have explored the impact of environmental regulation on the performance of regulated enterprises from different angles, but there are still many controversies.In addition, environmental regulation as a new variable that affects the development of enterprises, enterprise management authorities need to understand how environmental regulation policies act on enterprises and through which key factors are transmitted to enterprises.Otherwise, it will be difficult to cope with the impact of regulation on enterprises.Therefore, it is of great theoretical and practical significance to study the key factors and mechanism of environmental regulation affecting the performance of enterprises in our country, and to explore the ways by which environmental regulation affects the regulated enterprises.At first, this paper summarizes the existing environmental regulation on enterprise performance and through what key factors to the enterprise performance generation impact combing and summing up.Then, the research hypothesis is put forward and the research model of this study is constructed.On this basis, this paper takes the heavily polluted enterprises as the research object, uses the Richter scale to measure the research variables, and finally selects 173 valid questionnaires for empirical research.Then, the constructed model and the collected data are fitted and analyzed by using SPSS19.0 and AMOS17.0 statistical analysis tools, and the research hypotheses mentioned above are verified.The results show that: first, management cognition, environmental management, cost competitive advantage and differentiated competitive advantage are the key factors that environmental regulation affects enterprise performance; second,Different types of environmental regulation have different impact on management cognition and enterprise environmental management. Third, environmental management will directly increase the cost burden of enterprises to have a negative impact on enterprise performance, but enterprises through strengthening environmental management,Actively implement green production, green innovation to enhance its cost and differentiated competitive advantages, and ultimately have a positive impact on corporate performance.Based on the results of theoretical research and empirical analysis, this paper puts forward countermeasures and suggestions to promote the harmonious development of environment protection and economy, in order to realize the double harvest of environmental protection and economy in China.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275;X322

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