环境绩效与财务绩效关系区域比较研究——来自重污染行业上市公司的实证数据.docVIP

环境绩效与财务绩效关系区域比较研究——来自重污染行业上市公司的实证数据 杨霞 王乐娟 西安外国语大学商学院 X 关注成功！ 加关注后您将方便地在 我的关注中得到本文献的被引频次变化的通知！ 新浪微博 腾讯微博 人人网 开心网 豆瓣网 网易微博 摘????要： 由于经济环境、技术创新及环境政策等因素,我国区域间环境治理表现出一定的差异性,不同区域企业环境绩效与财务绩效关系存在不同之处,因此有必要对两者关系的区域差异进行研究。本文以2011—2014年重污染行业上市公司为样本,实证检验了环境绩效和财务绩效关系以及不同区域间两者关系的表现。研究得出环境绩效有助于提高财务绩效;同时环境绩效与财务绩效的关系存在显著的区域差异,中东部地区环境绩效与财务绩效的正向关系大于西部地区,资源大省企业环境绩效与财务绩效的正向关系显著。研究结论为不同区域条件下政府与企业采取针对性的环境治理措施提供了理论依据。 关键词： 环境绩效; 财务绩效; 区域比较; 作者简介：杨霞(1972—),女,山西芮城人,副教授,管理学博士,主要研究方向为管理会计、成本管理。E-mail:yangxia@。 作者简介：王乐娟(1990—),女,山西运城人,硕士研究生,主要研究方向为成本管理。E-mail:wanglejuan0609@126.com。 收稿日期：2016-01-20 基金：陕西省社会科学基金项目(12Q088) COMPARISON OF REGIONAL RELATIONSHIP BETWEEN ENVIRONMENTAL PERFORMANCE AND FINANCIAL PERFORMANCE:EVIDENCE FROM CHINESE LISTED COMPANIES IN HEAVY POLLUTION INDUSTRIES YANG Xia WANG Le-juan Business School, Xian International Studies University; Abstract： This paper researches the relationship as well as in different regions based on the data of Chinese listed firms in heavy pollution industries form 2011 to 2014. Environmental performance is measured by the unit operating income discharging reduction, and financial performance is measured by return on equity.This paper divides all samples into different groups based on different regions. According to economic development level in different regions the samples are divided into the eastern region, the central region and the western region. According to resource abundance degree in different regions the samples are divided into abundant resource provinces and non-abundant resource provinces. This paper finds that environmental performance could improve financial performance, the relationship in the central and eastern region is more positive than that in the western region, and the relationship is positive significantly in abundant resource province while the relationship is not that obvious in other provinces. It has its universality and national regional resources distribution in the western region, while the nati