【摘要】：2016年是我國十三五規(guī)劃的開局之年,政府工作提出要全面建成小康社會,建設(shè)天藍、地綠、水清的美麗中國。但現(xiàn)實中我國存在嚴重的霧霾、水污染等環(huán)境問題,生態(tài)環(huán)境問題已然成為我國全面實現(xiàn)小康社會的一個突出短板。環(huán)境污染的重要源頭在企業(yè),因此環(huán)境治理也重在企業(yè)。但是許多企業(yè)只追求經(jīng)濟效益的最大化,認為環(huán)境治理會增加企業(yè)成本,進而降低企業(yè)價值。本文的研究可以幫助企業(yè)認識到積極履行環(huán)境責(zé)任可以提高企業(yè)價值,更能實現(xiàn)企業(yè)的可持續(xù)發(fā)展。本文采用理論分析與實證研究相結(jié)合的研究方法,在文獻回顧和理論支持的基礎(chǔ)上,選擇滬深兩市114家上市公司2012-2014年的數(shù)據(jù)作為研究樣本,提出四個研究假設(shè)并建立相關(guān)模型,進一步回歸分析企業(yè)環(huán)境責(zé)任對企業(yè)價值的影響。本文實證結(jié)果表明:企業(yè)履行環(huán)境責(zé)任對企業(yè)價值的提升具有顯著的正相關(guān)關(guān)系,而且企業(yè)環(huán)境責(zé)任對企業(yè)價值的影響具有滯后性。國有企業(yè)履行環(huán)境責(zé)任比民營企業(yè)要好,對企業(yè)價值的影響也更大。重污染企業(yè)履行環(huán)境責(zé)任比非重污染企業(yè)好,但是對企業(yè)價值的影響略低于非重污染企業(yè)。本文的研究為企業(yè)積極承擔(dān)環(huán)境責(zé)任以及國家推進生態(tài)文明建設(shè)提供理論支持和實證依據(jù)。
[Abstract]:2016 is the beginning year of the 13th Five-Year Plan of our country. The government work proposes to build a well-off society in an all-round way and build a beautiful China with blue, green and clear water. However, in reality, China has serious environmental problems such as haze, water pollution and so on. Ecological environmental problems have become an outstanding short board for our country to realize a well-off society in an all-round way. The important source of environmental pollution is in the enterprise, so the environmental management also focuses on the enterprise. However, many enterprises only pursue the maximization of economic benefits and think that environmental governance will increase the cost of the enterprise and then reduce the value of the enterprise. The research in this paper can help enterprises realize that the positive performance of environmental responsibility can improve the value of enterprises and realize the sustainable development of enterprises. In this paper, based on literature review and theoretical support, the data of 114 listed companies in Shanghai and Shenzhen stock markets from 2012 to 2014 are selected as research samples, and four research hypotheses are proposed and relevant models are established based on the combination of theoretical analysis and empirical research. Further regression analysis of the impact of corporate environmental responsibility on corporate value. The empirical results show that there is a significant positive correlation between corporate environmental responsibility and corporate value, and the impact of corporate environmental responsibility on corporate value is lagging behind. State-owned enterprises perform environmental responsibilities better than private enterprises, and have a greater impact on corporate value. Heavy pollution enterprises perform environmental responsibility better than non-heavy pollution enterprises, but the impact on enterprise value is slightly lower than non-heavy pollution enterprises. The research in this paper provides theoretical support and empirical basis for enterprises to take environmental responsibility and the country to promote the construction of ecological civilization.
【學(xué)位授予單位】：南昌大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F270;F275

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