本文關(guān)鍵詞： 節(jié)能減排 企業(yè)績(jī)效 資源觀　出處：《山東大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：在經(jīng)濟(jì)發(fā)展與資源環(huán)境矛盾日益嚴(yán)峻,全球經(jīng)濟(jì)向低碳經(jīng)濟(jì)轉(zhuǎn)型的背景下,為促進(jìn)我國(guó)社會(huì)經(jīng)濟(jì)、資源環(huán)境的和諧健康發(fā)展,逐步向低碳經(jīng)濟(jì)轉(zhuǎn)型,我國(guó)將節(jié)能減排納入國(guó)家戰(zhàn)略規(guī)劃。企業(yè)作為社會(huì)經(jīng)濟(jì)發(fā)展的參與者,是節(jié)能減排的重要主體,企業(yè)節(jié)能減排效果的優(yōu)劣直接影響著我國(guó)整體節(jié)能減排戰(zhàn)略的實(shí)施,也影響著企業(yè)的生存發(fā)展環(huán)境。因此從企業(yè)的角度出發(fā),研究企業(yè)節(jié)能減排與企業(yè)績(jī)效的關(guān)系是必要的,對(duì)推動(dòng)企業(yè)積極主動(dòng)進(jìn)行節(jié)能減排、合理有效規(guī)劃節(jié)能減排結(jié)構(gòu)有一定的指導(dǎo)意義,同時(shí)也為我國(guó)節(jié)能減排戰(zhàn)略的順利實(shí)施,向低碳經(jīng)濟(jì)邁進(jìn)及經(jīng)濟(jì)社會(huì)與資源環(huán)境協(xié)調(diào)發(fā)展有著重要推動(dòng)作用。 本文以資源觀為視角,對(duì)節(jié)能減排與企業(yè)績(jī)效的關(guān)系進(jìn)行了理論分析,認(rèn)為企業(yè)進(jìn)行節(jié)能減排可以為企業(yè)積累有形資源、人力資源與組織能力、無(wú)形資源等異質(zhì)性資源,而這些異質(zhì)性資源是企業(yè)績(jī)效和競(jìng)爭(zhēng)優(yōu)勢(shì)的來(lái)源,因此企業(yè)進(jìn)行節(jié)能減排有利于企業(yè)績(jī)效的提升,且這種積極影響存在滯后性,即企業(yè)當(dāng)期進(jìn)行節(jié)能減排對(duì)下期績(jī)效的提升也有積極影響。同時(shí),本文認(rèn)為良好的企業(yè)績(jī)效也是企業(yè)進(jìn)行節(jié)能減排的有力支持。 在實(shí)證方面,本文以我國(guó)高能耗高污染行業(yè)滬深兩市A股上市公司2004-2010年的節(jié)能減排數(shù)據(jù)及財(cái)務(wù)數(shù)據(jù)為研究樣本,以萬(wàn)元產(chǎn)值綜合能耗作為反映企業(yè)能耗水平的指標(biāo),萬(wàn)元產(chǎn)值二氧化硫排放量作為反映污染排放水平的指標(biāo),企業(yè)績(jī)效則由資產(chǎn)報(bào)酬率、凈資產(chǎn)報(bào)酬率和銷售凈利率三個(gè)指標(biāo)從不同的側(cè)重點(diǎn)來(lái)反映,實(shí)證分析企業(yè)節(jié)能減排對(duì)企業(yè)績(jī)效的影響。 實(shí)證結(jié)果表明,在當(dāng)期,企業(yè)能耗水平降低對(duì)企業(yè)績(jī)效的積極影響主要體現(xiàn)在資產(chǎn)報(bào)酬率上,污染排放水平的降低對(duì)企業(yè)績(jī)效的積極影響主要體現(xiàn)在銷售凈利率上。企業(yè)能耗水平越低,企業(yè)的資產(chǎn)報(bào)酬率越高；污染排放水平越低,銷售凈利率越高；而因凈資產(chǎn)報(bào)酬率本身受到企業(yè)資本結(jié)構(gòu)的影響,與能耗水平和排放水平都沒有呈現(xiàn)出顯著關(guān)系。滯后一期的回歸結(jié)果顯示,污染排放水平降低對(duì)資產(chǎn)報(bào)酬率的積極影響與當(dāng)期相比,顯著水平得到了一定程度的提高；污染排放水平與凈資產(chǎn)報(bào)酬率也呈現(xiàn)出顯著的負(fù)相關(guān)關(guān)系,說(shuō)明當(dāng)期污染排放水平越低,企業(yè)下期凈資產(chǎn)報(bào)酬率越高；能耗水平的降低在當(dāng)期顯示出對(duì)銷售凈利率的不利影響,而在滯后一期這種不利影響已經(jīng)消失,并且顯示出積極的影響趨勢(shì),排放水平降低對(duì)銷售凈利率積極影響的顯著水平也得到了提高。滯后一期的回歸結(jié)果說(shuō)明,企業(yè)節(jié)能減排對(duì)企業(yè)績(jī)效的積極影響是持續(xù)存在的,當(dāng)期的不利影響也只是短暫存在,長(zhǎng)期來(lái)看仍是一種有利的影響趨勢(shì)。 本文的理論分析和實(shí)證結(jié)果都表明,企業(yè)進(jìn)行節(jié)能減排有利于企業(yè)績(jī)效的提高,而且是種持續(xù)的積極影響,為推進(jìn)我國(guó)企業(yè)積極進(jìn)行節(jié)能減排、合理規(guī)劃節(jié)能減排方式提供了理論依據(jù)和數(shù)據(jù)支持。最后,本文在理論分析和實(shí)證研究結(jié)果的基礎(chǔ)上,提出了推進(jìn)企業(yè)合理有效進(jìn)行節(jié)能減排的三點(diǎn)建議。
[Abstract]:In order to promote the harmonious and healthy development of our country ' s social economy and resource environment , it is necessary to study the relationship between energy conservation and emission reduction and enterprise performance in our country . Therefore , it is necessary to study the relationship between energy conservation and emission reduction and enterprise performance . Based on the view of resources , this paper theoretically analyzes the relationship between energy saving and emission reduction and enterprise performance . It is believed that the energy saving and emission reduction of enterprises can accumulate physical resources , human resources and organizational capacity , intangible resources and other heterogeneous resources , and these heterogeneous resources are the source of enterprise performance and competitive advantage . Therefore , the energy conservation and emission reduction of enterprises is beneficial to the promotion of enterprise performance . In the case of demonstration , the energy - saving and emission - reduction data and financial data of A - share listed company in Shanghai - Shenzhen and Shenzhen - Shenzhen city of Shanghai and Shenzhen were taken as the research samples , and the comprehensive energy consumption of RMB Yuan was used as the index reflecting the level of enterprise energy consumption . The results show that the lower the level of pollution emission , the higher the return rate of the enterprise ' s assets , the lower the level of pollution emission and the higher the return rate of the net assets . The theoretical analysis and the empirical results show that the energy saving and emission reduction of enterprises is beneficial to the improvement of the performance of enterprises and the positive influence of the species persistence . In the end , based on the theoretical analysis and the empirical research results , a three - point proposal is put forward to promote the rational and effective energy conservation and emission reduction of enterprises .

【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F275;F205;F832.51;F224

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