環(huán)境規(guī)制影響企業(yè)績(jī)效的關(guān)鍵因素及其作用機(jī)理
發(fā)布時(shí)間:2018-04-16 09:10
本文選題:環(huán)境規(guī)制 + 企業(yè)績(jī)效。 參考:《昆明理工大學(xué)》2015年碩士論文
【摘要】:隨著生產(chǎn)與消費(fèi)的擴(kuò)張,人類無(wú)限制地利用自然資源,隨意向外界環(huán)境排放污染物,導(dǎo)致環(huán)境不斷地惡化。環(huán)境問(wèn)題的出現(xiàn)與企業(yè)的生產(chǎn)經(jīng)營(yíng)活動(dòng)有著密不可分的關(guān)系,因此污染企業(yè)尤其是重污染企業(yè)是重點(diǎn)規(guī)制對(duì)象。以庇古稅和科斯的產(chǎn)權(quán)理論為理論基礎(chǔ),世界各國(guó)的環(huán)境規(guī)制先后經(jīng)歷了三個(gè)不同的發(fā)展階段,但是究其根本,環(huán)境問(wèn)題的解決仍然是成本與收益的較量。近年來(lái),學(xué)術(shù)界從不同角度探究環(huán)境規(guī)制對(duì)被規(guī)制企業(yè)績(jī)效的影響,但仍然存在許多爭(zhēng)議。另外,環(huán)境規(guī)制作為影響企業(yè)發(fā)展的一個(gè)全新變量,企業(yè)管理當(dāng)局需要了解環(huán)境規(guī)制政策究竟如何作用于企業(yè)以及通過(guò)哪些關(guān)鍵因素傳導(dǎo)于企業(yè),否則將難以應(yīng)對(duì)規(guī)制對(duì)企業(yè)帶來(lái)的影響。因此,結(jié)合我國(guó)現(xiàn)實(shí)情況,研究環(huán)境規(guī)制影響企業(yè)績(jī)效的關(guān)鍵因素和作用機(jī)理,探討環(huán)境規(guī)制通過(guò)何種途徑對(duì)被規(guī)制企業(yè)產(chǎn)生影響具有重要的理論和現(xiàn)實(shí)意義。本文首先從理論上對(duì)現(xiàn)有關(guān)于環(huán)境規(guī)制對(duì)企業(yè)績(jī)效產(chǎn)生何種影響以及通過(guò)哪些關(guān)鍵因素對(duì)企業(yè)績(jī)效生影響進(jìn)行梳理和歸納總結(jié)。接著,提出了研究假設(shè)并構(gòu)建了本研究的研究模型。在此基礎(chǔ)上,本文以重污染企業(yè)為研究對(duì)象,運(yùn)用李克特七級(jí)量表對(duì)研究變量進(jìn)行測(cè)量,最終選取173份有效問(wèn)卷進(jìn)行實(shí)證研究。然后,利用SPSS19.0和AMOS17.0統(tǒng)計(jì)分析工具將所構(gòu)建的模型與收集的數(shù)據(jù)進(jìn)行擬合分析,并驗(yàn)證前文提出的研究假設(shè)。結(jié)果顯示:第一,管理認(rèn)知、環(huán)境管理、成本競(jìng)爭(zhēng)優(yōu)勢(shì)和差異化競(jìng)爭(zhēng)優(yōu)勢(shì)是環(huán)境規(guī)制影響企業(yè)績(jī)效的關(guān)鍵因素;第二,不同類型的環(huán)境規(guī)制對(duì)管理認(rèn)知和企業(yè)環(huán)境管理的影響程度不同;第三,環(huán)境管理雖然會(huì)直接加重企業(yè)的成本負(fù)擔(dān)對(duì)企業(yè)績(jī)效產(chǎn)生消極影響,但是企業(yè)通過(guò)加強(qiáng)環(huán)境管理,積極的實(shí)行綠色生產(chǎn)、綠色創(chuàng)新來(lái)提升其成本和差異化競(jìng)爭(zhēng)優(yōu)勢(shì),最終對(duì)企業(yè)績(jī)效產(chǎn)生積極的影響;诶碚撗芯亢蛯(shí)證分析結(jié)果,提出促進(jìn)環(huán)境保護(hù)與經(jīng)濟(jì)協(xié)調(diào)發(fā)展的對(duì)策建議,意在實(shí)現(xiàn)我國(guó)環(huán)境保護(hù)與經(jīng)濟(jì)的雙豐收。
[Abstract]:With the expansion of production and consumption, human beings make unlimited use of natural resources and release pollutants to the environment at will, which leads to the deterioration of the environment.The emergence of environmental problems is closely related to the production and management activities of enterprises, so polluting enterprises, especially heavy polluting enterprises, are the key regulatory objects.Based on the theory of Pigoux tax and Coase's property right theory, the environmental regulation of countries in the world has experienced three different stages of development, but the solution of environmental problem is still the contest of cost and benefit.In recent years, academic circles have explored the impact of environmental regulation on the performance of regulated enterprises from different angles, but there are still many controversies.In addition, environmental regulation as a new variable that affects the development of enterprises, enterprise management authorities need to understand how environmental regulation policies act on enterprises and through which key factors are transmitted to enterprises.Otherwise, it will be difficult to cope with the impact of regulation on enterprises.Therefore, it is of great theoretical and practical significance to study the key factors and mechanism of environmental regulation affecting the performance of enterprises in our country, and to explore the ways by which environmental regulation affects the regulated enterprises.At first, this paper summarizes the existing environmental regulation on enterprise performance and through what key factors to the enterprise performance generation impact combing and summing up.Then, the research hypothesis is put forward and the research model of this study is constructed.On this basis, this paper takes the heavily polluted enterprises as the research object, uses the Richter scale to measure the research variables, and finally selects 173 valid questionnaires for empirical research.Then, the constructed model and the collected data are fitted and analyzed by using SPSS19.0 and AMOS17.0 statistical analysis tools, and the research hypotheses mentioned above are verified.The results show that: first, management cognition, environmental management, cost competitive advantage and differentiated competitive advantage are the key factors that environmental regulation affects enterprise performance; second,Different types of environmental regulation have different impact on management cognition and enterprise environmental management. Third, environmental management will directly increase the cost burden of enterprises to have a negative impact on enterprise performance, but enterprises through strengthening environmental management,Actively implement green production, green innovation to enhance its cost and differentiated competitive advantages, and ultimately have a positive impact on corporate performance.Based on the results of theoretical research and empirical analysis, this paper puts forward countermeasures and suggestions to promote the harmonious development of environment protection and economy, in order to realize the double harvest of environmental protection and economy in China.
【學(xué)位授予單位】:昆明理工大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2015
【分類號(hào)】:F275;X322
【參考文獻(xiàn)】
相關(guān)期刊論文 前1條
1 余瑞祥;朱清;;企業(yè)環(huán)境行為研究的現(xiàn)在與未來(lái)[J];工業(yè)技術(shù)經(jīng)濟(jì);2009年08期
,本文編號(hào):1758225
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