本文選題：工業(yè)企業(yè)　切入點(diǎn)：環(huán)境成本　出處：《北方工業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國(guó)工業(yè)的不斷發(fā)展,環(huán)境問題也日益突出,近期環(huán)境惡化引發(fā)的極端天氣已經(jīng)嚴(yán)重影響人們的日常生活,甚至威脅生命安全。面對(duì)如此嚴(yán)峻的環(huán)境現(xiàn)狀,政府及廣大人民群眾認(rèn)識(shí)到保護(hù)環(huán)境的重要性,采取措施控制環(huán)境污染源頭刻不容緩。近年來(lái),環(huán)保部及相關(guān)政府部門加大環(huán)境保護(hù)法立法強(qiáng)度及執(zhí)法力度,在此背景下,工業(yè)企業(yè)若不轉(zhuǎn)變生產(chǎn)經(jīng)營(yíng)模式,重視環(huán)境保護(hù)問題,必將限制其自身發(fā)展。本文在當(dāng)前我國(guó)工業(yè)企業(yè)面對(duì)的環(huán)境現(xiàn)狀下,指出工業(yè)企業(yè)自身應(yīng)當(dāng)注重環(huán)境問題對(duì)于企業(yè)經(jīng)營(yíng)產(chǎn)生的影響。與此同時(shí),環(huán)境保護(hù)是綠色發(fā)展的要求,惠澤子孫后代,工業(yè)企業(yè)重視環(huán)境問題,加大環(huán)境保護(hù)支出,不僅有利于企業(yè)自身的生產(chǎn)經(jīng)營(yíng)與發(fā)展,更是在一定程度上推動(dòng)我國(guó)環(huán)境可持續(xù)發(fā)展的必然要求。在上述背景下,本文對(duì)環(huán)境支出即工業(yè)企業(yè)環(huán)境成本進(jìn)行研究,并進(jìn)一步將環(huán)境成本定義為環(huán)境措施成本和環(huán)境損失成本兩個(gè)概念,本著對(duì)社會(huì)及環(huán)境可持續(xù)發(fā)展的目的,對(duì)環(huán)境成本中的環(huán)境措施成本及其動(dòng)因進(jìn)行研究。通過對(duì)理論基礎(chǔ)及相關(guān)國(guó)內(nèi)外文獻(xiàn)的分析,對(duì)環(huán)境措施成本的影響因素提出假設(shè),設(shè)定變量進(jìn)行實(shí)證分析。本文提出政府扶持力度、環(huán)境管制力度、產(chǎn)量、企業(yè)環(huán)境管理能力、污染物處理技術(shù)、企業(yè)性質(zhì)等六個(gè)動(dòng)因因素,并假設(shè)其均對(duì)環(huán)境措施成本有正向影響。本文選取2013-2015年間鋼鐵業(yè)、鋁業(yè)上市公司作為樣本,通過上市公司年報(bào)、社會(huì)責(zé)任報(bào)告及相關(guān)環(huán)保網(wǎng)站,選取動(dòng)因因素的變量數(shù)據(jù),通過Pearson相關(guān)性分析、多重共線性檢驗(yàn)、回歸分析等各項(xiàng)檢驗(yàn),最終得出假設(shè)均成立的結(jié)論,即政府扶持力度、環(huán)境管制力度、產(chǎn)量、企業(yè)環(huán)境管理能力、污染物處理技術(shù)、企業(yè)性質(zhì)與環(huán)境措施成本正相關(guān)。根據(jù)實(shí)證分析的相關(guān)結(jié)論,本文提出了促使工業(yè)企業(yè)增加環(huán)境措施成本建議,例如加大政府補(bǔ)助、監(jiān)管力度等,以期實(shí)現(xiàn)環(huán)境保護(hù)與企業(yè)發(fā)展共贏的目的。本文在文章最后也指出了研究的局限及未來(lái)展望,提出了進(jìn)一步的研究思路與方向。
[Abstract]:With the continuous development of industry in China, environmental problems are becoming increasingly prominent. The extreme weather caused by the recent environmental deterioration has seriously affected people's daily lives and even threatened their lives. In the face of such a severe environmental situation, The government and the general public recognize the importance of environmental protection and take measures to control the source of environmental pollution. In recent years, the Ministry of Environmental Protection and relevant government departments have increased the intensity of legislation and enforcement of environmental protection laws. If industrial enterprises do not change their production mode and pay attention to environmental protection, they will limit their own development. It is pointed out that industrial enterprises themselves should pay attention to the influence of environmental problems on the operation of enterprises. At the same time, environmental protection is the requirement of green development. It is not only conducive to the production and development of enterprises themselves, but also an inevitable requirement to promote the sustainable development of our environment to a certain extent. Under the above background, this paper studies the environmental costs of industrial enterprises. Furthermore, the environmental cost is defined as the cost of environmental measures and the cost of environmental loss, with the aim of sustainable social and environmental development. This paper studies the cost and motivation of environmental measures in environmental cost. Through the analysis of the theoretical basis and related domestic and foreign literature, the influence factors of the cost of environmental measures are hypothesized. This paper puts forward six motivation factors, such as government support, environmental control, output, enterprise environmental management ability, pollutant treatment technology, enterprise nature, etc. This paper selects the steel industry and aluminum listed company as the sample, through the listed company annual report, the social responsibility report and the related environmental protection website, selects the variable data of the motivation factor, and assumes that it has a positive effect on the cost of environmental measures. Through the correlation analysis of Pearson, multiple linear test, regression analysis and other tests, the conclusion that the hypothesis is established, that is, government support, environmental control, output, enterprise environmental management ability, pollutant treatment technology, etc. The nature of enterprises is positively related to the cost of environmental measures. According to the relevant conclusions of empirical analysis, this paper puts forward some suggestions to promote industrial enterprises to increase the cost of environmental measures, such as increasing government subsidies, supervision, and so on. At the end of this paper, the limitations and future prospects of the research are also pointed out, and further research ideas and directions are put forward.
【學(xué)位授予單位】：北方工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F425;F406.72

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本文編號(hào)：1597202