【摘要】：二十世紀(jì)八十年代以來，人們對環(huán)境問題日益重視，并逐漸意識到全球生態(tài)環(huán)境的惡化對人類生活質(zhì)量的影響，以及對世界可持續(xù)發(fā)展構(gòu)成的嚴(yán)重威脅。對此，世界各國環(huán)保部門及組織開始督促人類的環(huán)保行為，并通過一定方式加強(qiáng)人類的環(huán)保理念。在中國，自2006年節(jié)能減排被列入“十一五計(jì)劃”中后，“環(huán)保”被日益提上發(fā)展的日程，國家出臺各種政策、法規(guī)來強(qiáng)制企業(yè)進(jìn)環(huán)保改制。對于以“利益最大化”為目標(biāo)的企業(yè)來說，，突然增加額外的成本進(jìn)行環(huán)境保護(hù)，必然會產(chǎn)生抵觸的現(xiàn)象。然而，隨著各種環(huán)保類法律法規(guī)的頒布和實(shí)施，國家對企業(yè)的環(huán)保行為給予一定的扶持，引發(fā)了學(xué)術(shù)界關(guān)于環(huán)境管制與企業(yè)凈利潤之間關(guān)系的辯論，究竟環(huán)境管制對企業(yè)凈利潤的影響是消極的還是積極的，至今都沒有定論。對此，本文將站在單個(gè)公司的角度研究環(huán)境管制對企業(yè)凈利潤的影響情況，專門探討不同類型的環(huán)境管制對企業(yè)凈利潤的影響效果，在怎樣的條件下兩者能夠達(dá)到“雙贏”的狀態(tài)，從而實(shí)現(xiàn)環(huán)境與企業(yè)經(jīng)濟(jì)的協(xié)調(diào)發(fā)展。 本文的主要內(nèi)容如下：第一章，介紹企業(yè)進(jìn)行環(huán)境管制的現(xiàn)狀背景，根據(jù)環(huán)境管制實(shí)施效果及量化程度等實(shí)際情況，選擇“豫光金鉛”作為本文案例研究對象，針對在分析研究的特點(diǎn)和研究中發(fā)現(xiàn)的不可克服的問題提出說明本文的創(chuàng)新點(diǎn)以及不足之處；第二章，回顧并總結(jié)了環(huán)境管制影響企業(yè)凈利潤的研究成果，在此基礎(chǔ)上，結(jié)合案例實(shí)際環(huán)境管制實(shí)施情況，選出本文的環(huán)境管制指標(biāo)，并從理論上分析各種環(huán)境管制工具對企業(yè)凈利潤的影響路徑；第三章，對豫光金鉛公司做簡單介紹，并根據(jù)社會背景和企業(yè)自身理念對推動(dòng)豫光金鉛實(shí)施環(huán)境管制的動(dòng)因進(jìn)行分析，并總結(jié)了豫光金鉛在上市以來環(huán)境管制的實(shí)施成效；第四部分，在對豫光金鉛公司環(huán)境管制的實(shí)際實(shí)施情況及對公司凈利潤的影響效果進(jìn)行詳細(xì)分析后，得出以下結(jié)論：不同類型環(huán)境管制工具對企業(yè)凈利潤的影響不同，某些環(huán)境管制對企業(yè)凈利潤的影響存在滯后性和延續(xù)性，且不同類型環(huán)境管制的結(jié)合使用會達(dá)到更好的效果；第五部分，依據(jù)案例分析給我們帶來的啟示提出相關(guān)建議。
[Abstract]:Since the 1980s, people have paid more and more attention to the environmental problems, and gradually realized that the deterioration of the global ecological environment has affected the quality of human life and posed a serious threat to the sustainable development of the world. In this regard, environmental protection departments and organizations around the world began to urge human environmental protection behavior, and through certain ways to strengthen the concept of human environmental protection. In China, since energy saving and emission reduction was listed in the "11th Five-Year Plan" in 2006, "environmental protection" has been increasingly put on the agenda of development, the state has issued various policies and regulations to force enterprises to reform environmental protection. For the enterprises which aim to maximize the benefits, the sudden increase of extra cost for environmental protection will inevitably lead to the phenomenon of conflict. However, with the promulgation and implementation of various laws and regulations on environmental protection, the state has given certain support to the environmental protection behavior of enterprises, which has triggered a debate on the relationship between environmental regulation and net profits of enterprises. Whether the impact of environmental regulation on the net profit of enterprises is negative or positive, there is no conclusion. In view of this, this paper will study the influence of environmental regulation on enterprise net profit from the perspective of a single company, and specifically discuss the effect of different types of environmental regulation on enterprise net profit. Under what conditions, the two can achieve a "win-win" state, so as to achieve the coordinated development of environment and enterprise economy. The main contents of this paper are as follows: in the first chapter, the author introduces the current situation of environmental control in enterprises, and selects Yuguang Gold lead as the case study object according to the actual situation of the effect and quantification degree of environmental control. In view of the characteristics of the analysis and the insurmountable problems found in the research, this paper puts forward the innovative points and shortcomings of this paper. Chapter two reviews and summarizes the research results that environmental regulation affects the net profits of enterprises, on the basis of which, Combined with the actual implementation of environmental control, this paper selected the environmental control indicators, and theoretically analyzed the impact of various environmental control tools on the net profits of enterprises. Chapter III, Yuguang Jin lead Company to do a brief introduction, According to the social background and enterprise's own concept, the paper analyzes the motivation of promoting Yuguang gold lead to implement environmental control, and summarizes the effect of Yuguang gold lead on the market. After a detailed analysis of the actual implementation of environmental regulation in Yuguang Gold and lead Company and its effect on the net profit of the company, the following conclusions are drawn: different environmental control tools have different effects on the net profit of the enterprise. The influence of some environmental regulations on the net profit of enterprises has lag and continuity, and the combined use of different types of environmental regulation will achieve better results; part five, according to the case study of the inspiration to us to put forward the relevant suggestions.
【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F275;X196

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