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  本文關鍵詞：企業(yè)環(huán)境風險和價值管理理論與方法研究　出處：《南京航空航天大學》2014年博士論文　論文類型：學位論文

  更多相關文章： 企業(yè) 環(huán)境風險管理 價值管理 環(huán)境-經濟可持續(xù)性 環(huán)境與經濟績效

【摘要】：工業(yè)制造企業(yè)是國民經濟發(fā)展的重要支柱,也是公共環(huán)境污染的源頭。雖然環(huán)境可持續(xù)有許多倫理道德的理論基礎,但是企業(yè)環(huán)境問題的主要特點是環(huán)境的經濟性風險,即環(huán)境問題所引發(fā)的財務損失和經營中斷。從經濟性角度,企業(yè)需要建立一套可操作的環(huán)境風險管理系統(tǒng)來應對企業(yè)可持續(xù)性經營語境變化,應對日益嚴峻的企業(yè)環(huán)境-經濟性風險,降低風險成本、提升競爭優(yōu)勢、提高財務收益和企業(yè)價值。只有企業(yè)實施環(huán)境-經濟可持續(xù)行為,宏觀環(huán)境可持續(xù)才能有效實現。在企業(yè)可持續(xù)“三重底線”框架下,本文旨在研究構建企業(yè)環(huán)境風險和環(huán)境價值等概念,厘清其內涵,分析企業(yè)環(huán)境風險因素、傳遞路徑和財務影響的路徑依賴等作用機理,提出企業(yè)環(huán)境-經濟可持續(xù)性價值管理、風險管理與控制方法,為企業(yè)環(huán)境風險管理系統(tǒng)的構建提供理論和實踐借鑒。研究內容分為三個部分:,第一部分是理論分析。首先闡述企業(yè)“三重底線”下環(huán)境-經濟可持續(xù)性風險管理的理論基礎:現代企業(yè)理論、可持續(xù)發(fā)展理論、利益相關者理論,構建企業(yè)可持續(xù)發(fā)展和可持續(xù)性、企業(yè)環(huán)境-經濟可持續(xù)管理、企業(yè)環(huán)境風險和價值等概念框架。從系統(tǒng)論角度,闡明企業(yè)環(huán)境問題的本質是企業(yè)主體經濟系統(tǒng)、地球生態(tài)系統(tǒng)、人類社會經濟系統(tǒng)三者的相互關系。從經濟性角度,闡明企業(yè)環(huán)境風險管理的實質是環(huán)境問題的技術性、經濟性和外部不經濟等三個屬性上企業(yè)特質性的價值管理,其內容涉及企業(yè)經營管理活動的多個層面。其次,根據風險管理的程序化方法、戰(zhàn)略優(yōu)勢的分析方法、工程技術風險分析,建立了企業(yè)環(huán)境風險和價值的組合分析框架。分析和構建了物質系統(tǒng)、利益相關者、企業(yè)內部因素等相互作用的環(huán)境風險、環(huán)境-經濟性風險的傳遞路徑。在財務影響方面,建立環(huán)境風險的財務影響分析框架�；诠こ添椖可芷�,分析環(huán)境風險的財務影響“路徑依賴”特征和機理。構建了企業(yè)環(huán)境的財務風險模型。根據財務價值理論,分析了環(huán)境風險管理的財務價值因素和作用機理。采用現金流量NPV分析,分析了環(huán)境風險的財務影響因素和作用機理。第二部分,提出企業(yè)環(huán)境-經濟可持續(xù)性價值管理、風險管理與控制等環(huán)境風險管理系統(tǒng)的構建方法。分析了環(huán)境-經濟相關性的理論觀點,提出了可持續(xù)發(fā)展角度企業(yè)環(huán)境-經濟績效為正相關的觀點�；趯︿撹F企業(yè)特點及其對環(huán)境影響的分析,運用專家調查和層次分析法建立了包含經濟效益指標、資源能源效率指標、生態(tài)環(huán)境效益指標和循環(huán)經濟指標四個一級指標和銷售收入、經濟增加值等14個二級指標的鋼鐵企業(yè)生態(tài)效率評價指標體系,確定了指標權重,并運用基于中心點三角白化權函數的灰色綜合評估模型,對某鋼鐵企業(yè)生態(tài)效率評價進行實證研究。根據戰(zhàn)略管理、企業(yè)能力等理論,研究和提出了企業(yè)“三重”可持續(xù)價值管理的平衡計分卡戰(zhàn)略模型、整合模式、流程和戰(zhàn)略地圖等方法。根據權變理論、管理控制原理、風險管理等理論,提出環(huán)境-經濟可持續(xù)性風險管理因素和控制系統(tǒng)的理論模型。企業(yè)內部控制系統(tǒng)理論模型包括可持續(xù)環(huán)境管理會計系統(tǒng)、組織結構和其它管理控制系統(tǒng)、工程技術管理控制系統(tǒng)及其相互作用。研究了工程管理控制策略。提出了環(huán)境成本管理系統(tǒng)的概念框架。第三部分是問卷調查和統(tǒng)計分析。驗證本文環(huán)境風險和價值管理的理論和方法,分析樣本企業(yè)環(huán)境風險管理實踐。結合多元回歸統(tǒng)計分析的研究發(fā)現,修正和優(yōu)化環(huán)境-經濟可持續(xù)性風險管理和控制理論模型中的傳遞路徑,并用結構方程進行驗證性因子分析。研究結果表明:我國宏觀可持續(xù)戰(zhàn)略框架的強化對企業(yè)環(huán)境實踐的轉變有重要影響,法規(guī)因素是企業(yè)環(huán)境實踐的主要驅動力,而企業(yè)內部環(huán)境-經濟可持續(xù)性風險管理系統(tǒng)尚未形成。樣本數據驗證了環(huán)境風險管理因素和路徑理論模型的合理性。
[Abstract]:The industrial manufacturing enterprises is an important pillar of national economic development, is also a source of public environmental pollution. Although environmental sustainability has many theoretical foundation of the ethics, but the main characteristics of enterprise environmental problems is the risk of economic environment, the environmental problems caused by financial losses and business interruption. From the economic perspective, enterprises need to set up a set of operational environmental risk management system to deal with the enterprise sustainable business context changes, risk response to the increasingly serious business environment and economy, reduce risk costs and enhance competitive advantage, improve financial income and enterprise value. Only enterprises to implement sustainable environmental and economic behavior, the effective realization of macro environmental sustainable ability. In the enterprise sustainable "three line" under the framework, this paper aims to study the construction of the concept of corporate environmental risk and environmental value, clarify its connotation, analysis of enterprise ring Environmental risk factors, the financial impact of the transfer path and path dependent effect mechanism, put forward the enterprise environment economic sustainable value management, risk management and control methods of construction, provide theoretical and practical reference for the enterprise environment risk management system. The research content is divided into three parts: the first part is the theoretical analysis. Firstly, the theory of foundation of the enterprise "three line" under the environment of economic sustainable risk management: the modern enterprise theory, sustainable development theory, stakeholder theory, constructs the enterprise sustainable development and sustainability, sustainable economic management of enterprise environment, business environment risk and value concept framework. From the angle of system theory, clarifies the essence of environmental problems of enterprises enterprise is the subject of economic system, the earth's ecological system, the relationship between the social and economic systems of the three. From the economic point of view, clarify the enterprise environment risk management Science and technology is the essence of environmental problems, attribute three economy and external economy on enterprise trait value management, multiple aspects of its content relates to the enterprise management activities. Secondly, according to the procedures of risk management methods, analysis methods of strategic advantage, analysis of engineering risk, establish the combination business environment risk and value analysis framework. The analysis and construction of the material system, stakeholders, environmental risk factors such as internal interaction, transmission path of environmental and economic risks. In the financial aspect, the financial impact analysis framework. The establishment of environmental risk of the project life cycle based on financial impact analysis environment the risk of path dependent characteristics and mechanism. Construct the model of financial risk in enterprise environment. According to the financial value theory, analyzes the environmental risk management and financial value factors By using the cash flow mechanism. NPV analysis, analysis of the financial effects of environmental risk factors and mechanism. The second part, put forward the enterprise environmental and economic sustainability of value management and construction method of risk management and control of environmental risk management system. Analysis of the theory of environmental and economic relations, put forward the view of sustainable development corporate environmental and economic performance is positively related views. Analysis of the iron and steel enterprise characteristics and its impact on the environment based on the established contains economic indicators analysis using expert survey and AHP method, energy efficiency index, ecological benefit index and the index of circular economy four level indicators and sales income, economic value added 14 level two indexes of eco efficiency of the iron and steel enterprise evaluation index system, determine the index weight, and use the grey comprehensive assessment center based on triangular whitenization weight function Model, the empirical research on eco efficiency evaluation of an iron and steel enterprise. According to the strategic management, enterprise ability theory, research and put forward the Balanced Scorecard enterprise "three" sustainable value management card strategy model, integration model, process and strategy map method. According to the variable weight theory, control principle, risk management theory and put forward a theory model of environment economy sustainable risk management factors and control system. The internal control system model including the system of management accounting for sustainable environment, organizational structure and management control system, engineering management and control system and their interaction. Research on project management control strategy. The paper presents a conceptual framework of environmental cost management system. The third part is the questionnaire investigation and statistical analysis. The theory and method to verify the environmental risk and value management, analysis of enterprise environmental samples The practice of risk management. Based on multiple regression analysis found that the transmission path correction and optimization of environmental and economic sustainability of the risk management and control in the theoretical model, and confirmatory factor analysis using structural equation model. The results show that: China's macro sustainable strategic framework strengthening has an important influence on the enterprise's environmental change practice. Regulations are the main driving forces of enterprise practice, the internal environment of economic sustainable risk management system has not been formed. The sample data to verify the rationality of environmental risk management factors and path model.

【學位授予單位】：南京航空航天大學
【學位級別】：博士
【學位授予年份】：2014
【分類號】：X322;F425

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