本文關(guān)鍵詞： 中央企業(yè) 社會(huì)責(zé)任 環(huán)境責(zé)任 財(cái)務(wù)績(jī)效　出處：《五邑大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：科學(xué)技術(shù)水平的提高,促進(jìn)生產(chǎn)力的大發(fā)展,但嚴(yán)峻的環(huán)境問題也日益暴露在世人面前,為此世界各國都越來越關(guān)注環(huán)境保護(hù)問題。我國也從立法上開始重視起環(huán)境問題,從全國人大到地方政府,紛紛出臺(tái)了環(huán)保相關(guān)的政策和法律法規(guī)。作為經(jīng)濟(jì)活動(dòng)最主要的參與主體之一,我國眾多企業(yè)是進(jìn)行環(huán)境保護(hù)、履行環(huán)境責(zé)任的最重要力量。我國政府已從不同層次采取不同策略,來鼓勵(lì)企業(yè)積極承擔(dān)環(huán)境責(zé)任,以提高環(huán)境質(zhì)量。但只有各企業(yè)從戰(zhàn)略層面上重視環(huán)境保護(hù),并努力將自身經(jīng)濟(jì)利益需求與社會(huì)可持續(xù)發(fā)展的目標(biāo)統(tǒng)一起來,使環(huán)境責(zé)任內(nèi)化為企業(yè)的自覺行為,才能保證環(huán)境保護(hù)政策的有效落實(shí)與實(shí)施。本文以我國2010-2013年發(fā)布社會(huì)責(zé)任報(bào)告、環(huán)境責(zé)任報(bào)告或可持續(xù)發(fā)展報(bào)告的上市中央企業(yè)及其控股企業(yè)為樣本,構(gòu)建環(huán)境責(zé)任評(píng)價(jià)指標(biāo)體系,以其綜合評(píng)分評(píng)價(jià)公司環(huán)境責(zé)任表現(xiàn),以每股收益表示財(cái)務(wù)績(jī)效,進(jìn)行實(shí)證分析,研究公司承擔(dān)環(huán)境責(zé)任的表現(xiàn)對(duì)財(cái)務(wù)績(jī)效產(chǎn)生的影響,檢驗(yàn)企業(yè)經(jīng)濟(jì)利益目標(biāo)與社會(huì)可持續(xù)發(fā)展目標(biāo)實(shí)現(xiàn)的一致性,并結(jié)合我國目前的現(xiàn)實(shí)經(jīng)濟(jì)條件和發(fā)展?fàn)顩r,提出強(qiáng)化企業(yè)承擔(dān)環(huán)境責(zé)任的建議。研究結(jié)果顯示:樣本公司的環(huán)境責(zé)任表現(xiàn)對(duì)其當(dāng)期財(cái)務(wù)績(jī)效的影響不明顯。但對(duì)樣本公司環(huán)境責(zé)任表現(xiàn)的滯后期分析結(jié)果顯示:隨著時(shí)間的推移,樣本公司的環(huán)境責(zé)任表現(xiàn)對(duì)財(cái)務(wù)績(jī)效的影響逐漸由負(fù)轉(zhuǎn)變?yōu)檎?樣本公司環(huán)境責(zé)任表現(xiàn)對(duì)其財(cái)務(wù)績(jī)效存在滯后性積極影響,其中在滯后期第二年影響最明顯。也就是說,央企積極履行環(huán)境責(zé)任對(duì)其財(cái)務(wù)績(jī)效的正向影響存在滯后效應(yīng),企業(yè)積極承擔(dān)環(huán)境責(zé)任對(duì)其今后財(cái)務(wù)績(jī)效的提高,確實(shí)有著積極的促進(jìn)作用。
[Abstract]:The improvement of science and technology promotes the development of productive forces, but the severe environmental problems are increasingly exposed to the world. Therefore, more and more countries all over the world pay attention to environmental protection. China has also begun to attach importance to environmental issues, from the NPC to local governments. As one of the most important participants in economic activities, many enterprises in our country are engaged in environmental protection. Our government has adopted different strategies from different levels to encourage enterprises to take environmental responsibility actively. In order to improve environmental quality, only enterprises attach importance to environmental protection from the strategic level, and strive to unify their economic interests with the goal of social sustainable development. Only by internalizing environmental responsibility into the conscious behavior of enterprises can we ensure the effective implementation and implementation of environmental protection policy. This paper issues a social responsibility report from 2010 to 2013 in China. The listed central enterprises and their holding enterprises in the environmental responsibility report or sustainable development report are taken as samples to construct the environmental responsibility evaluation index system and evaluate the environmental responsibility performance of the company with its comprehensive score. The financial performance is expressed by earnings per share. The empirical analysis is carried out to study the impact of the performance of corporate environmental responsibility on financial performance, and to test the consistency between the goal of economic interests and the realization of social sustainable development goals. And combined with the current economic conditions and development of our country. The research results show that:. The environmental responsibility performance of the sample company has no obvious impact on its current financial performance, but the results of lag analysis of the sample company's environmental responsibility performance show that: with the passage of time. The environmental responsibility performance of sample companies gradually changed from negative to positive from negative to positive. The environmental responsibility performance of sample companies has a lag positive impact on their financial performance. In the second year of lag, the impact is the most obvious. That is to say, there is a lag effect on the positive impact of the central enterprises' environmental responsibility on their financial performance, and the enterprises actively assume environmental responsibility to improve their financial performance in the future. It does play a positive role in promoting it.
【學(xué)位授予單位】：五邑大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F275;X322

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