【摘要】：礦業(yè)上市公司因礦業(yè)在國民經(jīng)濟(jì)中的重要地位而受到投資者與研究者的關(guān)注,企業(yè)的財務(wù)績效是衡量企業(yè)經(jīng)營狀況的重要依據(jù)。隨著環(huán)境問題的日趨嚴(yán)重,人與自然和諧相處的理念深入人心,礦業(yè)上市公司的負(fù)外部特征愈加明顯。礦業(yè)企業(yè)的利益與環(huán)境實(shí)踐、資源保護(hù)之間的矛盾也在升級�；谶@樣的背景,厘清企業(yè)環(huán)境實(shí)踐與財務(wù)績效之間的關(guān)系對企業(yè)未來戰(zhàn)略決策和可持續(xù)發(fā)展具有重要意義。本文通過文獻(xiàn)研究法、歸納分析法,梳理了國內(nèi)外環(huán)境實(shí)踐與企業(yè)績效的關(guān)系并進(jìn)行歸納總結(jié),發(fā)現(xiàn)目前國內(nèi)有關(guān)環(huán)境實(shí)踐與財務(wù)績效的可討論空間很大,并且由于指標(biāo)選擇和數(shù)據(jù)搜集的難度,實(shí)證研究較少。論文選取礦業(yè)上市公司作為研究主體,首先明確本文選擇的是廣義礦業(yè)上市公司,分析礦業(yè)上市公司環(huán)境實(shí)踐的現(xiàn)狀,基于不同的實(shí)踐目的與方式將礦業(yè)上市公司的環(huán)境實(shí)踐分為實(shí)質(zhì)性環(huán)境實(shí)踐和象征性環(huán)境實(shí)踐。根據(jù)相關(guān)理論分析提出假設(shè),構(gòu)建模型。選用2012-2016年礦業(yè)上市公司的節(jié)能環(huán)保投入和是否通過ISO環(huán)境質(zhì)量認(rèn)證作為解釋變量,財務(wù)績效數(shù)據(jù)作為被解釋變量。通過實(shí)證發(fā)現(xiàn),短期內(nèi)礦業(yè)上市公司的實(shí)質(zhì)性環(huán)境實(shí)踐對財務(wù)績效具有消極影響,象征性環(huán)境實(shí)踐對企業(yè)財務(wù)績效具有積極影響。從企業(yè)的長遠(yuǎn)利益出發(fā),進(jìn)行環(huán)境實(shí)踐是利大于弊的。最后,從企業(yè)外部環(huán)境與內(nèi)部治理兩方面提出相應(yīng)的對策建議,促使礦業(yè)上市公司能夠最終實(shí)現(xiàn)環(huán)境實(shí)踐與經(jīng)濟(jì)效益的雙贏。
[Abstract]:The listed mining companies are concerned by investors and researchers because of the important position of mining in the national economy. The financial performance of enterprises is an important basis to measure the operating conditions of enterprises. With the increasingly serious environmental problems, the concept of harmony between man and nature is deeply rooted in people, and the negative external characteristics of mining listed companies become more and more obvious. The contradiction between the interests of mining enterprises and environmental practice and resource protection is also escalating. Based on this background, it is of great significance to clarify the relationship between enterprise environmental practice and financial performance for the future strategic decision and sustainable development of enterprises. Through literature research and inductive analysis, this paper summarizes the relationship between environmental practice and enterprise performance at home and abroad, and finds that there is a lot of room for discussion on environmental practice and financial performance in China at present. And because of the difficulty of index selection and data collection, there are few empirical studies. In this paper, mining listed companies are selected as the main body of the study. Firstly, it is clear that the general mining listed companies are selected in this paper, and the current situation of environmental practice of mining listed companies is analyzed. The environmental practice of mining listed companies is divided into substantive environmental practice and symbolic environmental practice based on different practical purposes and methods. According to the related theory analysis, the hypothesis is put forward and the model is constructed. The energy saving and environmental protection investment of mining listed companies in 2012-2016 and whether they have passed ISO environmental quality certification are selected as explanatory variables and financial performance data as explained variables. It is found that the substantial environmental practice of mining listed companies has a negative impact on financial performance in a short period of time, while symbolic environmental practice has a positive impact on financial performance. From the long-term interests of enterprises, environmental practice is more beneficial than harmful. Finally, the corresponding countermeasures and suggestions are put forward from two aspects of the external environment and internal governance of the enterprise, so that the listed mining companies can finally realize the win-win situation between environmental practice and economic benefits.
【學(xué)位授予單位】：遼寧工程技術(shù)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：X322;F426.1;F406.7

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本文編號：2208172