本文關(guān)鍵詞：企業(yè)環(huán)境風(fēng)險(xiǎn)和價(jià)值管理理論與方法研究　出處：《南京航空航天大學(xué)》2014年博士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 企業(yè) 環(huán)境風(fēng)險(xiǎn)管理 價(jià)值管理 環(huán)境-經(jīng)濟(jì)可持續(xù)性 環(huán)境與經(jīng)濟(jì)績(jī)效

【摘要】：工業(yè)制造企業(yè)是國(guó)民經(jīng)濟(jì)發(fā)展的重要支柱,也是公共環(huán)境污染的源頭。雖然環(huán)境可持續(xù)有許多倫理道德的理論基礎(chǔ),但是企業(yè)環(huán)境問(wèn)題的主要特點(diǎn)是環(huán)境的經(jīng)濟(jì)性風(fēng)險(xiǎn),即環(huán)境問(wèn)題所引發(fā)的財(cái)務(wù)損失和經(jīng)營(yíng)中斷。從經(jīng)濟(jì)性角度,企業(yè)需要建立一套可操作的環(huán)境風(fēng)險(xiǎn)管理系統(tǒng)來(lái)應(yīng)對(duì)企業(yè)可持續(xù)性經(jīng)營(yíng)語(yǔ)境變化,應(yīng)對(duì)日益嚴(yán)峻的企業(yè)環(huán)境-經(jīng)濟(jì)性風(fēng)險(xiǎn),降低風(fēng)險(xiǎn)成本、提升競(jìng)爭(zhēng)優(yōu)勢(shì)、提高財(cái)務(wù)收益和企業(yè)價(jià)值。只有企業(yè)實(shí)施環(huán)境-經(jīng)濟(jì)可持續(xù)行為,宏觀環(huán)境可持續(xù)才能有效實(shí)現(xiàn)。在企業(yè)可持續(xù)“三重底線”框架下,本文旨在研究構(gòu)建企業(yè)環(huán)境風(fēng)險(xiǎn)和環(huán)境價(jià)值等概念,厘清其內(nèi)涵,分析企業(yè)環(huán)境風(fēng)險(xiǎn)因素、傳遞路徑和財(cái)務(wù)影響的路徑依賴等作用機(jī)理,提出企業(yè)環(huán)境-經(jīng)濟(jì)可持續(xù)性價(jià)值管理、風(fēng)險(xiǎn)管理與控制方法,為企業(yè)環(huán)境風(fēng)險(xiǎn)管理系統(tǒng)的構(gòu)建提供理論和實(shí)踐借鑒。研究?jī)?nèi)容分為三個(gè)部分:,第一部分是理論分析。首先闡述企業(yè)“三重底線”下環(huán)境-經(jīng)濟(jì)可持續(xù)性風(fēng)險(xiǎn)管理的理論基礎(chǔ):現(xiàn)代企業(yè)理論、可持續(xù)發(fā)展理論、利益相關(guān)者理論,構(gòu)建企業(yè)可持續(xù)發(fā)展和可持續(xù)性、企業(yè)環(huán)境-經(jīng)濟(jì)可持續(xù)管理、企業(yè)環(huán)境風(fēng)險(xiǎn)和價(jià)值等概念框架。從系統(tǒng)論角度,闡明企業(yè)環(huán)境問(wèn)題的本質(zhì)是企業(yè)主體經(jīng)濟(jì)系統(tǒng)、地球生態(tài)系統(tǒng)、人類社會(huì)經(jīng)濟(jì)系統(tǒng)三者的相互關(guān)系。從經(jīng)濟(jì)性角度,闡明企業(yè)環(huán)境風(fēng)險(xiǎn)管理的實(shí)質(zhì)是環(huán)境問(wèn)題的技術(shù)性、經(jīng)濟(jì)性和外部不經(jīng)濟(jì)等三個(gè)屬性上企業(yè)特質(zhì)性的價(jià)值管理,其內(nèi)容涉及企業(yè)經(jīng)營(yíng)管理活動(dòng)的多個(gè)層面。其次,根據(jù)風(fēng)險(xiǎn)管理的程序化方法、戰(zhàn)略優(yōu)勢(shì)的分析方法、工程技術(shù)風(fēng)險(xiǎn)分析,建立了企業(yè)環(huán)境風(fēng)險(xiǎn)和價(jià)值的組合分析框架。分析和構(gòu)建了物質(zhì)系統(tǒng)、利益相關(guān)者、企業(yè)內(nèi)部因素等相互作用的環(huán)境風(fēng)險(xiǎn)、環(huán)境-經(jīng)濟(jì)性風(fēng)險(xiǎn)的傳遞路徑。在財(cái)務(wù)影響方面,建立環(huán)境風(fēng)險(xiǎn)的財(cái)務(wù)影響分析框架�；诠こ添�(xiàng)目生命周期,分析環(huán)境風(fēng)險(xiǎn)的財(cái)務(wù)影響“路徑依賴”特征和機(jī)理。構(gòu)建了企業(yè)環(huán)境的財(cái)務(wù)風(fēng)險(xiǎn)模型。根據(jù)財(cái)務(wù)價(jià)值理論,分析了環(huán)境風(fēng)險(xiǎn)管理的財(cái)務(wù)價(jià)值因素和作用機(jī)理。采用現(xiàn)金流量NPV分析,分析了環(huán)境風(fēng)險(xiǎn)的財(cái)務(wù)影響因素和作用機(jī)理。第二部分,提出企業(yè)環(huán)境-經(jīng)濟(jì)可持續(xù)性價(jià)值管理、風(fēng)險(xiǎn)管理與控制等環(huán)境風(fēng)險(xiǎn)管理系統(tǒng)的構(gòu)建方法。分析了環(huán)境-經(jīng)濟(jì)相關(guān)性的理論觀點(diǎn),提出了可持續(xù)發(fā)展角度企業(yè)環(huán)境-經(jīng)濟(jì)績(jī)效為正相關(guān)的觀點(diǎn)。基于對(duì)鋼鐵企業(yè)特點(diǎn)及其對(duì)環(huán)境影響的分析,運(yùn)用專家調(diào)查和層次分析法建立了包含經(jīng)濟(jì)效益指標(biāo)、資源能源效率指標(biāo)、生態(tài)環(huán)境效益指標(biāo)和循環(huán)經(jīng)濟(jì)指標(biāo)四個(gè)一級(jí)指標(biāo)和銷售收入、經(jīng)濟(jì)增加值等14個(gè)二級(jí)指標(biāo)的鋼鐵企業(yè)生態(tài)效率評(píng)價(jià)指標(biāo)體系,確定了指標(biāo)權(quán)重,并運(yùn)用基于中心點(diǎn)三角白化權(quán)函數(shù)的灰色綜合評(píng)估模型,對(duì)某鋼鐵企業(yè)生態(tài)效率評(píng)價(jià)進(jìn)行實(shí)證研究。根據(jù)戰(zhàn)略管理、企業(yè)能力等理論,研究和提出了企業(yè)“三重”可持續(xù)價(jià)值管理的平衡計(jì)分卡戰(zhàn)略模型、整合模式、流程和戰(zhàn)略地圖等方法。根據(jù)權(quán)變理論、管理控制原理、風(fēng)險(xiǎn)管理等理論,提出環(huán)境-經(jīng)濟(jì)可持續(xù)性風(fēng)險(xiǎn)管理因素和控制系統(tǒng)的理論模型。企業(yè)內(nèi)部控制系統(tǒng)理論模型包括可持續(xù)環(huán)境管理會(huì)計(jì)系統(tǒng)、組織結(jié)構(gòu)和其它管理控制系統(tǒng)、工程技術(shù)管理控制系統(tǒng)及其相互作用。研究了工程管理控制策略。提出了環(huán)境成本管理系統(tǒng)的概念框架。第三部分是問(wèn)卷調(diào)查和統(tǒng)計(jì)分析。驗(yàn)證本文環(huán)境風(fēng)險(xiǎn)和價(jià)值管理的理論和方法,分析樣本企業(yè)環(huán)境風(fēng)險(xiǎn)管理實(shí)踐。結(jié)合多元回歸統(tǒng)計(jì)分析的研究發(fā)現(xiàn),修正和優(yōu)化環(huán)境-經(jīng)濟(jì)可持續(xù)性風(fēng)險(xiǎn)管理和控制理論模型中的傳遞路徑,并用結(jié)構(gòu)方程進(jìn)行驗(yàn)證性因子分析。研究結(jié)果表明:我國(guó)宏觀可持續(xù)戰(zhàn)略框架的強(qiáng)化對(duì)企業(yè)環(huán)境實(shí)踐的轉(zhuǎn)變有重要影響,法規(guī)因素是企業(yè)環(huán)境實(shí)踐的主要驅(qū)動(dòng)力,而企業(yè)內(nèi)部環(huán)境-經(jīng)濟(jì)可持續(xù)性風(fēng)險(xiǎn)管理系統(tǒng)尚未形成。樣本數(shù)據(jù)驗(yàn)證了環(huán)境風(fēng)險(xiǎn)管理因素和路徑理論模型的合理性。
[Abstract]:The industrial manufacturing enterprises is an important pillar of national economic development, is also a source of public environmental pollution. Although environmental sustainability has many theoretical foundation of the ethics, but the main characteristics of enterprise environmental problems is the risk of economic environment, the environmental problems caused by financial losses and business interruption. From the economic perspective, enterprises need to set up a set of operational environmental risk management system to deal with the enterprise sustainable business context changes, risk response to the increasingly serious business environment and economy, reduce risk costs and enhance competitive advantage, improve financial income and enterprise value. Only enterprises to implement sustainable environmental and economic behavior, the effective realization of macro environmental sustainable ability. In the enterprise sustainable "three line" under the framework, this paper aims to study the construction of the concept of corporate environmental risk and environmental value, clarify its connotation, analysis of enterprise ring Environmental risk factors, the financial impact of the transfer path and path dependent effect mechanism, put forward the enterprise environment economic sustainable value management, risk management and control methods of construction, provide theoretical and practical reference for the enterprise environment risk management system. The research content is divided into three parts: the first part is the theoretical analysis. Firstly, the theory of foundation of the enterprise "three line" under the environment of economic sustainable risk management: the modern enterprise theory, sustainable development theory, stakeholder theory, constructs the enterprise sustainable development and sustainability, sustainable economic management of enterprise environment, business environment risk and value concept framework. From the angle of system theory, clarifies the essence of environmental problems of enterprises enterprise is the subject of economic system, the earth's ecological system, the relationship between the social and economic systems of the three. From the economic point of view, clarify the enterprise environment risk management Science and technology is the essence of environmental problems, attribute three economy and external economy on enterprise trait value management, multiple aspects of its content relates to the enterprise management activities. Secondly, according to the procedures of risk management methods, analysis methods of strategic advantage, analysis of engineering risk, establish the combination business environment risk and value analysis framework. The analysis and construction of the material system, stakeholders, environmental risk factors such as internal interaction, transmission path of environmental and economic risks. In the financial aspect, the financial impact analysis framework. The establishment of environmental risk of the project life cycle based on financial impact analysis environment the risk of path dependent characteristics and mechanism. Construct the model of financial risk in enterprise environment. According to the financial value theory, analyzes the environmental risk management and financial value factors By using the cash flow mechanism. NPV analysis, analysis of the financial effects of environmental risk factors and mechanism. The second part, put forward the enterprise environmental and economic sustainability of value management and construction method of risk management and control of environmental risk management system. Analysis of the theory of environmental and economic relations, put forward the view of sustainable development corporate environmental and economic performance is positively related views. Analysis of the iron and steel enterprise characteristics and its impact on the environment based on the established contains economic indicators analysis using expert survey and AHP method, energy efficiency index, ecological benefit index and the index of circular economy four level indicators and sales income, economic value added 14 level two indexes of eco efficiency of the iron and steel enterprise evaluation index system, determine the index weight, and use the grey comprehensive assessment center based on triangular whitenization weight function Model, the empirical research on eco efficiency evaluation of an iron and steel enterprise. According to the strategic management, enterprise ability theory, research and put forward the Balanced Scorecard enterprise "three" sustainable value management card strategy model, integration model, process and strategy map method. According to the variable weight theory, control principle, risk management theory and put forward a theory model of environment economy sustainable risk management factors and control system. The internal control system model including the system of management accounting for sustainable environment, organizational structure and management control system, engineering management and control system and their interaction. Research on project management control strategy. The paper presents a conceptual framework of environmental cost management system. The third part is the questionnaire investigation and statistical analysis. The theory and method to verify the environmental risk and value management, analysis of enterprise environmental samples The practice of risk management. Based on multiple regression analysis found that the transmission path correction and optimization of environmental and economic sustainability of the risk management and control in the theoretical model, and confirmatory factor analysis using structural equation model. The results show that: China's macro sustainable strategic framework strengthening has an important influence on the enterprise's environmental change practice. Regulations are the main driving forces of enterprise practice, the internal environment of economic sustainable risk management system has not been formed. The sample data to verify the rationality of environmental risk management factors and path model.

【學(xué)位授予單位】：南京航空航天大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2014
【分類號(hào)】：X322;F425

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