环境成本对企业绩效的影响研究

发布时间：2018-05-07 08:04

本文选题：环境成本 + 企业绩效　；参考：《安徽大学》2016年硕士论文

【摘要】：改革开放以来,重污染行业一直是我国经济增长的巨大推动力。采矿业作为我国重污染行业的一种,为我国的经济发展做出了不可磨灭的贡献。但是,在急功近利的经济理念下,传统经济发展只重视经济效益而忽视环境效益,导致环境问题开始越来越突出。生态环境的恶化给人们的生产和生活带来了极大的困难,形成了一种恶性循环,严重危害了人类的生存和发展。成本效益理论认为,企业要想获得更高的利润,就需要通过生产技术的更新不断地降低成本。然而,生态环境问题的不断恶化最终影响到企业,企业的未来发展承受着巨大的压力。现代管理理论认为,企业应该用战略的眼光看待自身的发展,如对待环境成本就要预防为主,从而减轻未来可能承受的代价。目前,全世界都在推行低碳经济的发展模式,要求企业对于与环境有关的成本和碳排放进行全方位的管理。在这样的大背景下,企业对待成本的态度也应该有所变化。不少学者研究认为,企业积极主动的环境成本管理,不但有助于改善整个社会的环境状况,还会促进企业整体绩效的提升,进而促进企业的可持续发展。那么,环境成本是如何促进绩效提升的?这种关系在采矿业上市公司中又是怎么表现的呢?带着这些疑问,本文对环境成本对企业绩效的影响进行了假设和实证研究。本文包括五个部分。第一部分是绪论,介绍了文章的研究背景、国内外的研究现状、本文的研究思路以及研究创新之处；第二部分是相关概念和理论基础,系统地介绍了环境成本、企业绩效和采矿业上市公司的定义和相关的概念,并介绍了支持环境成本和企业绩效发展的相关理论基础；第三部分分析了环境成本的管理现状和企业绩效的影响因素,并就环境成本对企业绩效的影响进行了理论上的分析,继而提出研究假设；第四部分是实证分析部分,本文选取2012-2015年沪深上市的52家采矿业企业共208个观测值作为研究样本,运用SPSS17.0对本文的研究假设进行了实证分析,先是对模型中的变量进行描述性统计和相关性分析,然后进行多元回归分析。第五部分是总论,总结了本文的研究结论、政策建议以及研究不足和研究展望。研究发现：(1)环境成本对企业绩效存在积极的正向影响,并且这种影响对当期和滞后一期的企业绩效都具有显著性；(2)相对于国有企业来说,非国有企业的环境成本对企业绩效的影响更为显著；(3)深交所上市的采矿业企业,其环境成本对企业绩效的影响更为显著。本文的研究具有重要的理论和实践意义。第一,关于环境成本对企业绩效的研究,丰富了环境成本管理的现有成果,提供了环境成本对企业绩效提升具有优越性的证据；第二,样本来自采矿业上市公司,有助于采矿业上市公司系统科学地评价环境成本管理对企业绩效的影响；第三,基于采矿业上市公司的经验证据,可以推广到其他相关的重污染行业,进而为其他重污染行业的环境成本管理提供支持。
[Abstract]:Since the reform and opening up, the heavy pollution industry has been a great driving force for the economic growth of our country. As a kind of heavy pollution industry in China, mining industry has made an indelible contribution to the economic development of our country. However, under the economic concept of rapid success and close profit, the development of traditional economy only depends on economic benefits and neglects environmental benefits, resulting in environmental problems. The problem begins to become more and more prominent. The deterioration of the ecological environment has brought great difficulties to the production and life of the people, forming a vicious circle, which seriously endangers the survival and development of human beings. The cost benefit theory believes that enterprises need to reduce the cost through the renewal of production technology to obtain higher profits. The worsening of the boundary problem eventually affects the enterprise, and the future development of the enterprise is under great pressure. The modern management theory holds that the enterprise should look at its own development with a strategic vision, such as the prevention of the environmental cost, so as to reduce the possible future generation price. At present, the world is carrying out the development of low carbon economy. The model requires the enterprise to manage the cost and carbon emissions related to the environment in all directions. Under such a background, the attitude of the enterprise to the cost should be changed. Many scholars think that the active environmental cost management of the enterprise will not only help to improve the environment of the whole society, but also promote the enterprise as a whole. How to promote the sustainable development of the enterprise. Then, how does the environmental cost promote the performance? How does this relationship show in the listed companies of the mining industry? With these questions, this paper makes a false and Empirical Study on the impact of environmental cost on enterprise performance. This article includes five parts. It is an introduction, which introduces the research background of the article, the status of the research at home and abroad, the research ideas and the innovation of this paper. The second part is related concepts and theoretical bases, systematically introduces the environmental cost, enterprise performance and the definition and related concepts of the mining listed companies, and introduces the support of environmental cost and enterprise performance. The third part analyses the current situation of environmental cost management and the influencing factors of enterprise performance, and analyses the influence of environmental cost on enterprise performance in theory, then puts forward the research hypothesis, and the fourth part is the empirical analysis part. This paper selects 52 mining enterprises listed in Shanghai and Shenzhen for 2012-2015 years. A total of 208 observation values are used as the research samples, and SPSS17.0 is used to make an empirical analysis of the research hypothesis. First, the descriptive statistics and correlation analysis are carried out on the variables in the model, and then the multiple regression analysis is carried out. The fifth part is the general theory, and the conclusion of the research, the policy recommendations, the lack of research and the prospect of the research are summarized. The results are as follows: (1) the environmental cost has positive positive impact on the enterprise performance, and this effect has a significant effect on the enterprise performance in the current and lagging period; (2) relative to the state owned enterprises, the environmental cost of non-state-owned enterprises has more significant impact on the enterprise performance; (3) the mining enterprises listed in the Shenzhen Stock Exchange are in the environment. The research of this paper has important theoretical and practical significance. First, the research on the environmental cost to enterprise performance enriches the existing results of environmental cost management, and provides evidence that the environmental cost is superior to the enterprise performance improvement; second, the samples are from the mining listed companies. It is helpful for the listed companies of mining industry to systematically evaluate the impact of environmental cost management on enterprise performance. Third, based on the empirical evidence of the listed mining companies, it can be extended to other related heavy pollution industries, and then provide support for the environmental cost management of other heavy polluting industries.

【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F406.7;X196;F426.1

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