服务企业中环境管理和财务业绩间的关系研究.pdfVIP

2014 年第 l 期 科技管理研究 2014 No. 1 Science and Technology Management Research doi: 10. 3969/j. issn. 1ω。一 7695.2014.0 1. 045 服务企业中环境管理和财务业绩间的关系研究 苏利平 (内蒙古科技大学，内蒙古包头 014010) 摘要:环境管理和财务业绩间的关系越来越受到人们(尤其是从事学术研究和企业实践的人们)的关注，然而 这方面的现有研究主要集中在制造业上。文章研究的目的是要分析研究服务业中环境管理和财务业绩间的关系。 选用了 2011 年我国从事各种商业活动的 1 228 个服务企业的大量样本，应用单因素和多因素分析法验证了所提 出的五个假设，数据分析结果表明在服务业中环境管理对财务业绩确实起着积极的影响作用。 关键词:环境管理;自然环境;财务业绩;服务企业 中图分类号: F275 文献标志码:A 文章编号: 1 ∞0-7695 (2014) 01 -0213 一 05 Research on Relationship between Environmental Management and Financial Performance in the Service Industry SU Liping (Inner Mongolia University of Science Technology , Baotou 014010 , China) Abstract: The attention to the relationship hetween environmental management and financial performance has heen grow- ing. Research in this area has , however , tended to focus primarily on manufacturing industries. Our goal in the study is to analyze the relationship hetween environmental management and lìnancial performance in the context of the service industry. Using a cross - sectional sample of 1, 228 service organizations spanning a wide range of husiness activities , it tests a se- ries of lìve hypothesized relationships using hoth univariate and multivariate analyses. The results are rohust across the data- set and show conclusively that environmental management does indeed positively affect lìnancial performance in the service sector. Key words: environmental management; natural environment; lìnancial pe巾rmance; servlce sector