企业环境会计控制和环境业绩相关关系研析.docVIP

企业环境会计控制与环境业绩相关关系研究 朱燕 李玉萍 (西北工业大学管理学院，陕西省，西安市，710129) 摘要：通过对影响企业环境业绩的各种因素的分析，构建统计模型。并以2001-2010年为研究区间，选取2005-2006年被评定为“国家环境友好企业”的9家上市公司为样本，首先应用SPSS进行各因素的相关性分析，筛选出主要自变量；其次通过回归分析对选定的自变量（环境会计控制程度、消费者压力程度）构建二元一次相关性模型，得出环境会计控制程度与企业环境业绩正相关；最后对自变量中最重要的影响因素环境会计控制程度进行研究，发现其不能由与其相关程度较高的两个变量（财务业绩每股收益、公司资产规模自然对数）线性表示，提出可能的原因并建议建立完善的环境会计控制体系。 关键词：环境会计控制、环境业绩、影响因素、相关性模型 A study of the correlationship between enterprises’ environmental accounting control and environmental performance Zhu Yan Li Yuping (Northwestern Polytechnical University，Xi’an，710129，China) Abstract: Construct the statistical model through the analysis of the factors which affect the enterprises’ environmental performance. And define the research interval from 2001 to 2010.Select 9 listed companies as the sample which were awarded as the “national environmentally-friendly enterprise” between 2005 and 2006. Firstly do the related analysis between the factors through SPSS to the major independent variables. Secondly use the regression analysis to establish the binary once equation for the correlation model with the selected independent variables (environmental accounting control degree, consumer pressure degree).And find out that there’s a positive correlation between the environment accounting control degree and enterprise environmental performance. Finally study the environmental accounting control degree which is the most important influencing factor in the independent variables. And find out that it cannot be linear expressed by the two variables (earnings per share of the financial performance, natural logarithms of the company’s asset scale) which have a high relation degree with it. Put forward the possible reasons and suggest building up a perfect environment accounting control system. Keywords: environmental accounting control, environmental performance, influence factors, relevance model 随着环境问题的日益突出，企业环境管理已成为当今国内外研究的热点问题。传统观点把环境保护看作是单纯的政府职责，但随着越来越多的利益相关者的参与，人们开始意识到环境保护需要政府、企业、公众等多方的共同参与。1993年，一套有关企业环