發(fā)布時間：2018-05-29 19:28

  本文選題：企業(yè)環(huán)境責任 + 企業(yè)競爭力�。� 參考：《成都理工大學》2017年碩士論文

【摘要】：自然資源為人們提供生存所需的衣食住行的原材料,沒有自然資源人們的生活就難以為繼。在改造自然和創(chuàng)建社會的進程中,人類從自然環(huán)境中索取資源的同時又將資源利用后的廢物回饋給大自然,這種“一邊索取,一邊破壞”的行為加重了自然環(huán)境的負擔。20世紀以來,全球變暖、臭氧層破壞、酸雨、霧霾等環(huán)境問題接連出現(xiàn),許多自然資源正在消失殆盡面臨枯竭的危機,環(huán)境形勢嚴峻。特別是近些年,環(huán)境污染事件和污染物類型不斷增多,環(huán)境所產(chǎn)生的問題與經(jīng)濟發(fā)展的矛盾日漸凸顯。基于此,環(huán)境保護成為各行各業(yè)發(fā)展中的熱點問題,不管是國家層面的政策方針還是企業(yè)層面的發(fā)展指南,都強調(diào)了環(huán)境保護的重要性。從國家角度來說,出臺了相關(guān)文件明令要求企業(yè)應該承擔起其在環(huán)保方面的責任。從企業(yè)層面來說,環(huán)境保護是其在發(fā)展中必須履行的社會責任之一,一方面要按照國家相關(guān)規(guī)定出臺對應的環(huán)境保護措施,另一方面又要花費必要的經(jīng)費對環(huán)境進行治理。從短期利益來看,企業(yè)可能會將環(huán)境保護所花費的資金作為一種單純的成本支出,認為企業(yè)在環(huán)境保護上的支出可能會導致企業(yè)盈利能力下降,從而減弱企業(yè)的市場競爭力。每個企業(yè)都是為賺錢而存在的,所以,對于在環(huán)境保護方面的思想和意識難免較為薄弱。但是國家又極大地鼓勵企業(yè)重視環(huán)保問題,環(huán)境保護帶來的企業(yè)效益具有滯后性,因此從長期來看企業(yè)可能會因為在環(huán)保方面采取措施而使企業(yè)競爭力得到提高�；谄髽I(yè)在利益追逐中是否應該重視對環(huán)境的保護,以及進行環(huán)境管理后對企業(yè)有怎樣的好處,本文主要探討了企業(yè)環(huán)境保護責任履行的好壞對企業(yè)競爭力具有怎樣的影響,以及這種影響是否具有滯后性。本文在進行研究時,主要以理論研究為支撐,結(jié)合實證研究,首先對當代需要企業(yè)履行環(huán)境保護責任的背景、目的以及意義進行描述,把國內(nèi)外專家得出的理論同中國的現(xiàn)實情況相結(jié)合,確定本文研究的重點內(nèi)容;其次,對全文研究所需要的相關(guān)理論進行概述,并對企業(yè)環(huán)境責任和企業(yè)競爭力進行準確定義,在定義的基礎(chǔ)上分析企業(yè)環(huán)境責任和企業(yè)競爭力該如何測評;再次,根據(jù)前文的研究總結(jié)本文所需要的指標體系,結(jié)合社會實際,刪除一些不適合或者影響不大的指標,總結(jié)出適合本論文研究的各項指標;最后,通過對企業(yè)發(fā)布的環(huán)境責任報告和相關(guān)的財務報告,整理出本文所需要的樣本數(shù)據(jù),并運用相關(guān)的統(tǒng)計軟件和統(tǒng)計方法進行分析,得出實證結(jié)論。通過對不同年度企業(yè)規(guī)模、企業(yè)環(huán)境責任及凈資產(chǎn)收益率等多個方面的數(shù)據(jù)進行概括性統(tǒng)計分析得出,企業(yè)對環(huán)保責任的履行不一定能同時帶動企業(yè)競爭力的提升,本年度的企業(yè)環(huán)境責任對本年度企業(yè)競爭力具有明顯的負向作用;當年的企業(yè)環(huán)境責任對后期的企業(yè)競爭力具有正向作用,且大多都能夠達到顯著水平;企業(yè)規(guī)模對競爭力雖然有影響且都是正向的,但較少能夠達到顯著水平。針對本文的實證分析結(jié)果,本文從政府、企業(yè)以及社會三方面提出了建議,首先政府方面,可以運用法律、經(jīng)濟等手段對企業(yè)進行監(jiān)督和獎勵,嚴厲懲治環(huán)境污染嚴重的企業(yè),積極獎勵環(huán)保責任落實較好的企業(yè);其次企業(yè)方面,應從自身出發(fā),把環(huán)境保護當成是企業(yè)的企業(yè)文化,對企業(yè)內(nèi)部人員進行環(huán)保培訓及宣教,提升職工的環(huán)保意識,而且還要積極組織環(huán)保方面的公益活動,綠化美化環(huán)境,提高知名度;再次社會方面,要積極的對企業(yè)的環(huán)境破壞行為進行監(jiān)督,一旦發(fā)現(xiàn)有環(huán)境破壞現(xiàn)象,要積極進行舉報,同時要樹立綠色消費的觀念,選擇那些環(huán)境污染小并且有利于自身健康的綠色產(chǎn)品。
[Abstract]:Natural resources provide people with the raw material for living and living, without natural resources. In the process of transforming nature and creating society, human beings take resources from the natural environment and give back the waste of resources after the use of resources to big self, the behavior of "taking one side and destroying it." The burden of natural environment has been aggravated by the.20 century. Environmental problems such as global warming, ozone layer destruction, acid rain, haze and other environmental problems have emerged. Many natural resources are dying out and the environmental situation is severe. Especially in recent years, environmental pollution events and pollution types are increasing, environmental problems and economic development. On the basis of this, environmental protection has become a hot issue in the development of all walks of life. Both national policy and enterprise level development guide have emphasized the importance of environmental protection. From the national point of view, relevant documents have been issued to require enterprises to take responsibility for environmental protection. From the enterprise level, environmental protection is one of the social responsibilities that must be carried out in the development. On the one hand, the corresponding environmental protection measures should be issued according to the relevant state regulations. On the other hand, the necessary funds should be spent to control the environment. In the short term, the enterprises may take the funds spent by the environmental protection as the funds. A simple cost expenditure, that the enterprise's expenditure on environmental protection may lead to a decline in the profitability of the enterprise and thus weaken the market competitiveness of the enterprise. Every enterprise exists for the sake of making money. Therefore, the thought and consciousness of the environmental protection is very weak. But the State encourages the enterprise to attach great importance to it. Environmental protection problems, the environmental protection of enterprise benefits are lagging, so in the long run, enterprises may improve the competitiveness of enterprises because of environmental protection measures. Based on whether enterprises should pay attention to the protection of the environment in the pursuit of interests and how to do the benefits of the enterprise after the environment management, this paper mainly This paper discusses how the performance of corporate environmental protection has an impact on the competitiveness of the enterprise and whether this effect is lagging. This paper, in the study, mainly supported by theoretical research, combined with empirical research, first described the background, purpose and significance of the current needs of the enterprise to fulfill the responsibility of environmental protection. The theories obtained by experts at home and abroad are combined with the reality of China to determine the key content of this study. Secondly, the relevant theories needed by the full text research are summarized, and the enterprise environmental responsibility and the competitiveness of enterprises are defined accurately, and on the basis of the definition, how to evaluate the enterprise environmental responsibility and the competitiveness of enterprises should be analyzed. Thirdly, according to the previous study, we summarize the index system needed in this paper, combine the social reality, delete some unsuitable or unaffected indicators, sum up the indicators suitable for the research in this paper. Finally, through the environmental responsibility report issued by the enterprise and the related financial report, the sample data needed in this paper is sorted out and carried out. Through the analysis of the relevant statistical software and statistical methods, the empirical results are obtained. Through a general statistical analysis of the enterprise scale, the environmental responsibility and the return on the net assets in different years, it is concluded that the enterprise's performance of environmental protection responsibility can not promote the competitiveness of the enterprise at the same time, and the enterprise of the year Environmental responsibility has an obvious negative effect on the competitiveness of enterprises in the year. The corporate environmental responsibility of the year has a positive effect on the competitiveness of enterprises in the later period, and most of them can reach significant level. The scale of enterprise has a positive effect on competitiveness, but it is less significant. From the three aspects of the government, enterprises and society, this paper puts forward some suggestions. First of all, the government can use legal, economic and other means to supervise and reward enterprises, severely punish the enterprises with serious environmental pollution, and actively reward the environmental protection responsibility to implement better enterprises; secondly, the enterprises should start from themselves and take environmental protection as enterprise. The enterprise culture of the industry, environmental protection training and propaganda to the internal personnel of the enterprise, the promotion of environmental awareness of workers, and the active organization of public welfare activities in environmental protection, greening and beautifying the environment, raising awareness; in the social aspect, we should actively supervise the environmental destruction of the enterprises, and once found the phenomenon of environmental damage, it should be accumulated. At the same time, we should set up the concept of green consumption and choose green products that are small in environmental pollution and conducive to their own health.
【學位授予單位】：成都理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：X322;F271

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