本文關鍵詞： 環(huán)境業(yè)績 高管特征 公司治理　出處：《長沙理工大學》2015年碩士論文　論文類型：學位論文

【摘要】：隨著社會對上市公司環(huán)境責任期望的增加,環(huán)境業(yè)績已然成為戰(zhàn)略機遇可以識別的領域。環(huán)境業(yè)績較高的企業(yè)可以減少運營成本、提高對資源的利用效率、降低員工流動性,此外,對環(huán)境業(yè)績的改善還能增加企業(yè)對市場機會的利用。高管作為公司的經(jīng)營管理者與戰(zhàn)略決策制定者,在改善環(huán)境業(yè)績過程中有著無法代替的位置,因此,本文對上市公司高管特征和環(huán)境業(yè)績間可能存在的關系進行實證研究,并提出如何提高環(huán)境業(yè)績水平的公司治理建議。本文首先概述了國內(nèi)外關于高管特征與環(huán)境業(yè)績關系的研究現(xiàn)狀,在考慮委托代理理論、資源依賴理論和高層梯隊理論的前提下,對已有的環(huán)境業(yè)績評價標準進行歸納總結,并在得出本文環(huán)境業(yè)績評價指標體系后,提出系列假設。企業(yè)環(huán)境業(yè)績?yōu)楸唤忉屪兞?高管基本特征為解釋變量,以2008——2013年我國滬市A股1041家重污染行業(yè)上市公司的數(shù)據(jù)為樣本,運用STATA12.0與SPSS17.0等統(tǒng)計軟件,對重污染企業(yè)高管特征和環(huán)境業(yè)績間存在的關系進行實證檢驗。經(jīng)研究發(fā)現(xiàn)：(1)高管教育背景、性別比例和規(guī)模與企業(yè)環(huán)境業(yè)績顯著正相關；(2)高管二元性、政治背景與企業(yè)環(huán)境業(yè)績?nèi)踟撓嚓P；(3)高管年齡、任期分別和企業(yè)環(huán)境業(yè)績正相關、負相關,但不顯著；(4)直接控制人性質對高管年齡、任期、二元性、政治背景以及團隊規(guī)模作用的發(fā)揮有顯著影響,高管教育背景與性別比例對環(huán)境業(yè)績的影響在國有控股公司與非國有控股公司間不存在顯著差異。最后,根據(jù)本文得出的結果進行原因分析,并且提出通過公司治理改善環(huán)境業(yè)績的政策建議。本文研究結果拓寬了公司治理的研究視角、并為企業(yè)環(huán)境業(yè)績評價制度的完善提供了實證依據(jù)。
[Abstract]:With the increase of the listed company social responsibility expectation environment, environmental performance has become a strategic opportunity recognition field. The higher the environmental performance of enterprises can reduce operating costs, improve the utilization efficiency of resources, reduce staff turnover, in addition, to improve environmental performance but also increase the use of enterprise market opportunities. As executive management the company's strategy and decision makers, to improve the environmental performance of irreplaceable position, therefore, this paper makes an empirical study on the possible relationship between listed companies executive characteristics and environmental performance, and puts forward how to improve the corporate governance proposals of environmental performance level. This paper summarized the research status at home and abroad about the relationship between executive characteristics and environmental performance, considering the premise of the principal-agent theory, resource dependence theory and upper echelons theory under the existing Environmental performance evaluation standards are summarized, and the evaluation index system of the environmental performance, put forward a series of assumptions. Corporate environmental performance as explanatory variables, the basic characteristics of executives as explanatory variables, from 2008 to 2013 in China Shanghai A shares 1041 heavy polluting industries listed companies as the sample data, using STATA12.0 and SPSS17.0 statistical software, the empirical test on the relationship between existence of heavy pollution characteristics and environmental performance of corporate executives. The study found that: (1) executive education background is positively related to sex ratio and the scale of the enterprise and environmental performance; (2) two yuan of executives, political background and corporate environmental performance weak negative correlation; (3) executives age, tenure and corporate environmental performance are positive correlation, negative correlation, but not significant; (4) the term direct controller for executives age, two yuan, political background and the role of team size The essential effects have significant effect, executive education background and sex ratio of environmental performance there is no significant difference between state-owned companies and non-state-owned holding company. Finally, analyze the reason according to the results, and put forward to improve the environmental performance through the corporate governance policy recommendations. The results of this study will broaden the research perspective of corporate governance and, for the enterprise environmental performance evaluation system provides an empirical basis.

【學位授予單位】：長沙理工大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：X322;F272.91

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