本文選題：環(huán)境責任 + 財務(wù)績效�。� 參考：《寧波大學》2014年碩士論文

【摘要】：隨著我國特別是東部地區(qū)經(jīng)濟的快速發(fā)展，企業(yè)不顧生態(tài)環(huán)境、人民健康，一味追求高產(chǎn)量的現(xiàn)象越來越嚴重，導(dǎo)致環(huán)境污染破壞，生態(tài)日益失去平衡。對這種高污染、高消耗的生產(chǎn)模式，社會各界給予了廣泛的關(guān)注與嚴厲的抨擊。事實證明，，犧牲青山綠水來獲取高財務(wù)績效是行不通的，僅僅依靠政府、社會團體的外在壓力效果也是不太明顯的，要實現(xiàn)環(huán)境與經(jīng)濟共贏關(guān)鍵在于順應(yīng)企業(yè)盈利本性來履行企業(yè)環(huán)境責任，使企業(yè)家認識到環(huán)境責任履行能夠促進財務(wù)績效的。從而走出一條綠色環(huán)保的企業(yè)發(fā)展道路。 寧波臨港制造業(yè)企業(yè)是在海洋經(jīng)濟背景下，誕生的依托海洋便捷交通和豐富的海洋能源的企業(yè)。目前臨港工業(yè)已經(jīng)成為沿海經(jīng)濟發(fā)展的主要形式之一。本文立足于寧波臨港制造業(yè)企業(yè)，探究寧波臨港制造業(yè)企業(yè)環(huán)境責任履行與財務(wù)績效的概念模型，并且盡量用數(shù)據(jù)驗證該模型的準確性。對寧波臨港區(qū)域經(jīng)濟發(fā)展有重要意義。 本文通過理論和回歸實證分析，得出企業(yè)履行環(huán)境責任能夠?qū)ω攧?wù)績效產(chǎn)生積極的影響，同時企業(yè)環(huán)境責任履行對財務(wù)績效的影響具有波動性的結(jié)論。最后本文提出四點在企業(yè)管理上的建議。
[Abstract]:With the rapid development of economy in our country, especially in the eastern region, the phenomenon that enterprises ignore the ecological environment and people's health and blindly pursue high output is becoming more and more serious, which leads to environmental pollution damage and ecological imbalance day by day. To this kind of high pollution, the high consumption production pattern, the society has given the widespread attention and the stern attack. Facts have proved that sacrificing green mountains and rivers to achieve high financial performance is not feasible. Relying solely on the government, the external pressure of social groups is also not obvious. The key to realize the win-win of environment and economy lies in fulfilling the environmental responsibility of enterprises in accordance with the nature of enterprise profitability and making entrepreneurs realize that environmental responsibility can promote financial performance. Thus walk out a green environmental protection enterprise development road. Ningbo port manufacturing enterprise is an enterprise relying on convenient transportation and abundant ocean energy under the background of marine economy. At present, port industry has become one of the main forms of coastal economic development. Based on the Ningbo port manufacturing enterprises, this paper explores the conceptual model of environmental responsibility performance and financial performance of Ningbo port manufacturing enterprises, and tries to verify the accuracy of the model with data. It is of great significance to the regional economic development of Ningbo port. Through theoretical and empirical analysis, this paper draws the conclusion that corporate environmental responsibility can have a positive impact on financial performance, and the impact of corporate environmental responsibility on financial performance is volatile. Finally, this paper puts forward four suggestions on enterprise management.
【學位授予單位】：寧波大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F270

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