本文關(guān)鍵詞：環(huán)境成本對(duì)財(cái)務(wù)績(jī)效的影響研究　出處：《貴州財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著我國(guó)經(jīng)濟(jì)發(fā)展的步伐不斷加快,市場(chǎng)競(jìng)爭(zhēng)愈演愈烈,企業(yè)要想在激烈的市場(chǎng)競(jìng)爭(zhēng)中謀求一席之地,必然要不斷追趕經(jīng)濟(jì)發(fā)展的步伐。在追逐的過(guò)程中,一些企業(yè)不惜以犧牲環(huán)境為代價(jià),造成了嚴(yán)重的環(huán)境問(wèn)題。那么,作為環(huán)境問(wèn)題的主要制造者但又以盈利為目的的企業(yè),在進(jìn)行環(huán)境保護(hù)時(shí)所花費(fèi)的成本會(huì)對(duì)企業(yè)的財(cái)務(wù)績(jī)效產(chǎn)生怎樣的影響。針對(duì)這一問(wèn)題,學(xué)術(shù)界對(duì)此持有不同的觀點(diǎn),但主流觀點(diǎn)有以下兩種:一部分學(xué)者認(rèn)為環(huán)境成本會(huì)對(duì)企業(yè)的財(cái)務(wù)績(jī)效產(chǎn)生正面影響,但也有學(xué)者認(rèn)為環(huán)境成本會(huì)使企業(yè)的財(cái)務(wù)績(jī)效降低,從而不利于企業(yè)經(jīng)濟(jì)目標(biāo)的實(shí)現(xiàn)。因此,對(duì)二者關(guān)系的研究,將會(huì)直接決定企業(yè)對(duì)于環(huán)境保護(hù)的態(tài)度以及是否會(huì)積極主動(dòng)履行環(huán)境保護(hù)的責(zé)任。本文以我國(guó)滬深兩市A股上市公司為研究對(duì)象,通過(guò)對(duì)2010年-2015年間上市公司披露的社會(huì)責(zé)任報(bào)告,可持續(xù)發(fā)展報(bào)告以及環(huán)境報(bào)告書(shū)進(jìn)行整理歸納,共篩選出156家樣本公司,通過(guò)構(gòu)建實(shí)證模型,對(duì)樣本公司的環(huán)境成本與財(cái)務(wù)績(jī)效的關(guān)系進(jìn)行實(shí)證分析。并得出如下重要結(jié)論:第一,企業(yè)的環(huán)境成本與財(cái)務(wù)績(jī)效二者之間有著顯著的相關(guān)關(guān)系;第二,當(dāng)期的環(huán)境成本會(huì)對(duì)企業(yè)當(dāng)期的財(cái)務(wù)績(jī)效產(chǎn)生負(fù)面影響;第三,當(dāng)期的環(huán)境成本對(duì)以后各期的財(cái)務(wù)績(jī)效均有正向的影響,說(shuō)明該種促進(jìn)作用具有滯后性。應(yīng)對(duì)實(shí)證結(jié)果的對(duì)策建議:首先,提高企業(yè)環(huán)保意識(shí),加大環(huán)境成本投入;其次,拓寬環(huán)保融資渠道,加大環(huán)保融資額度;再次,完善環(huán)境法律法規(guī),加強(qiáng)政府環(huán)境規(guī)制力度;最后,采用“環(huán)境責(zé)任營(yíng)銷(xiāo)”手段,提高企業(yè)財(cái)務(wù)績(jī)效。希望通過(guò)上述建議,能夠幫助企業(yè)在保證其經(jīng)濟(jì)利益的前提下,實(shí)現(xiàn)財(cái)務(wù)績(jī)效與環(huán)境保護(hù)的雙贏局面,從而實(shí)現(xiàn)企業(yè)的可持續(xù)發(fā)展。
[Abstract]:As the pace of our country's economic development continues to accelerate, the market competition is becoming more and more fierce, enterprises want to seek a place in the fierce market competition, must constantly catch up with the pace of economic development. Some enterprises have caused serious environmental problems at the expense of the environment. How does the cost of environmental protection affect the financial performance of enterprises? in view of this problem, the academic community has different views on it. However, there are two main views: some scholars think that environmental costs will have a positive impact on the financial performance of enterprises, but some scholars think that environmental costs will reduce the financial performance of enterprises. This is not conducive to the realization of enterprise economic objectives. Therefore, the study of the relationship between the two. Will directly determine the attitude of enterprises to environmental protection and whether they will take the initiative to fulfill the responsibility of environmental protection. This paper takes the Shanghai and Shenzhen A-share listed companies as the research object. By summarizing the social responsibility report, sustainable development report and environmental report of listed companies from 2010 to 2015, 156 sample companies were selected. Through the construction of empirical model, the relationship between environmental costs and financial performance of sample companies is analyzed empirically. The main conclusions are as follows: first. There is a significant correlation between environmental cost and financial performance. Second, the environmental cost of the current period will have a negative impact on the current financial performance of enterprises; Thirdly, the environmental cost of the current period has a positive impact on the financial performance of the following periods, indicating that this kind of promoting role has lag. The countermeasures and suggestions to deal with the empirical results: first, improve the awareness of environmental protection of enterprises. Increase environmental cost input; Secondly, widen the financing channels of environmental protection and increase the amount of financing for environmental protection; Third, improve environmental laws and regulations, strengthen the government environmental regulation; Finally, using the "environmental responsibility marketing" means to improve the financial performance of enterprises. Hope that through the above recommendations, can help enterprises in the premise of ensuring their economic interests, to achieve a win-win situation between financial performance and environmental protection. In order to achieve sustainable development of enterprises.
【學(xué)位授予單位】：貴州財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F832.51;X196

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