环境绩效对财务绩效的影响研究.doc
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环境绩效对财务绩效的影响研究,--基于新能源上市公司的证据16700字自己的原创毕业论文，仅在本站独家提交，大家放心使用摘 要 当前经济不断发展，环境问题愈来愈引起国际社会的关注。我国改革开放36年达到西方国家百年的发展水平，但随之而来的是严重的环境问题。在人们环境意识不断提高以及新型工业化发展的双重要求下，企业环境绩效...
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环境绩效对财务绩效的影响研究--基于新能源上市公司的证据
16700字
自己的原创毕业论文，仅在本站独家提交，大家放心使用
摘 要
当前经济不断发展，环境问题愈来愈引起国际社会的关注。我国改革开放36年达到西方国家百年的发展水平，但随之而来的是严重的环境问题。在人们环境意识不断提高以及新型工业化发展的双重要求下，企业环境绩效的概念一再被强调。
本文以新能源行业上市公司为例，系统总结了国内外有关文献，选取2007年-2013年76家新能源行业的上市公司为数据样本，研究环境绩效对财务绩效的影响及两者之间的关系。首先，通过相关文献和有关社会责任报告的研究，明确了环境绩效与财务绩效的概念与评价指标，然后，通过STATA软件，利用计量模型来分析环境绩效对财务绩效的影响。本文研究发现：在新能源企业中环境绩效对财务绩效的营运能力是存在正相关性的；环境绩效对企业的发展能力是正相关的；环境绩效对新能源公司的盈利能力的影响短期内是负相关的，但滞后检验表明在长期内环境绩效对盈利能力是有积极作用的。最后，针对新能源企业的实际情况，提出相关性建议，通过环境绩效的提高来改善上市公司的财务绩效。
关键词：财务绩效 环境绩效 新能源上市公司
ABSTRACT
The current economic development, environmental problems caused by growing concern of the international community . China's reform and opening up 36 years to reach the level of developed Western countries for centuries , but the attendant is a serious environmental problem. Continuous improvement in environmental awareness and the development of the dual demands of new industrialization , the concept of corporate environmental performance has been repeatedly emphasized .
In this paper, the new energy industry companies , for example, the system summarizes the relevant literatures , select 2007 -2013 76 newly listed companies in the energy sector between data samples , environmental impact studies on the financial performance and the performance of both relationships. First, through the relevant literature and research on social responsibility report , a clear concept of environmental performance and financial performance and eva luation , and then , through the STATA software, using econometric models to analyze the impact of environmental performance on financial performance . The research found : In the new energy enterprises in the environmental performance of the financial performance of the operating capacity is positively correlated ; environmental performance of the enterprise development capabilities are positively correlated ; affect environmental performance of the new energy company 's profitability in the short term negative correlation , but the lag test showed that the environmental performance in the long run profitability is positive. Finally, the actual situation of new energy companies , make relevant recommendations by improving environmental performance to improve the financial performance of listed companies.
Keywords : environmental performance of new energy financial performance of listed companies
目 录
前 言 ··············································VII
第一章 概 论············································ 1
1.1环境绩效概念界定··············································1
1.2财务绩效概念界定 ·············································1
1.3新能源企业特点及行业概况 ·····································2
第二章 理论分析 ·········································3
2.1 环境绩效与财务绩效之间的内在关系··························· 3
2.2 相关假设提出 ···············································4
第三章 研究设计··········································6
3.1样本选择与数据来源 ··········································6
3.2变量设计 ····················································6
3.2.1 自变量与因变量定义 ······································6
3.2.2 控制变量定义···········································7
3.4 研究模型与方法 ·············································9
3.4.1 计量模型构建 ···········································9
3.4.2本文实证思路 ···········································10
第四章 实证分析 ·····································11
4.1 变量的描述性分析 1··········································11
4.2 相关性分析 ····························..
16700字
自己的原创毕业论文，仅在本站独家提交，大家放心使用
摘 要
当前经济不断发展，环境问题愈来愈引起国际社会的关注。我国改革开放36年达到西方国家百年的发展水平，但随之而来的是严重的环境问题。在人们环境意识不断提高以及新型工业化发展的双重要求下，企业环境绩效的概念一再被强调。
本文以新能源行业上市公司为例，系统总结了国内外有关文献，选取2007年-2013年76家新能源行业的上市公司为数据样本，研究环境绩效对财务绩效的影响及两者之间的关系。首先，通过相关文献和有关社会责任报告的研究，明确了环境绩效与财务绩效的概念与评价指标，然后，通过STATA软件，利用计量模型来分析环境绩效对财务绩效的影响。本文研究发现：在新能源企业中环境绩效对财务绩效的营运能力是存在正相关性的；环境绩效对企业的发展能力是正相关的；环境绩效对新能源公司的盈利能力的影响短期内是负相关的，但滞后检验表明在长期内环境绩效对盈利能力是有积极作用的。最后，针对新能源企业的实际情况，提出相关性建议，通过环境绩效的提高来改善上市公司的财务绩效。
关键词：财务绩效 环境绩效 新能源上市公司
ABSTRACT
The current economic development, environmental problems caused by growing concern of the international community . China's reform and opening up 36 years to reach the level of developed Western countries for centuries , but the attendant is a serious environmental problem. Continuous improvement in environmental awareness and the development of the dual demands of new industrialization , the concept of corporate environmental performance has been repeatedly emphasized .
In this paper, the new energy industry companies , for example, the system summarizes the relevant literatures , select 2007 -2013 76 newly listed companies in the energy sector between data samples , environmental impact studies on the financial performance and the performance of both relationships. First, through the relevant literature and research on social responsibility report , a clear concept of environmental performance and financial performance and eva luation , and then , through the STATA software, using econometric models to analyze the impact of environmental performance on financial performance . The research found : In the new energy enterprises in the environmental performance of the financial performance of the operating capacity is positively correlated ; environmental performance of the enterprise development capabilities are positively correlated ; affect environmental performance of the new energy company 's profitability in the short term negative correlation , but the lag test showed that the environmental performance in the long run profitability is positive. Finally, the actual situation of new energy companies , make relevant recommendations by improving environmental performance to improve the financial performance of listed companies.
Keywords : environmental performance of new energy financial performance of listed companies
目 录
前 言 ··············································VII
第一章 概 论············································ 1
1.1环境绩效概念界定··············································1
1.2财务绩效概念界定 ·············································1
1.3新能源企业特点及行业概况 ·····································2
第二章 理论分析 ·········································3
2.1 环境绩效与财务绩效之间的内在关系··························· 3
2.2 相关假设提出 ···············································4
第三章 研究设计··········································6
3.1样本选择与数据来源 ··········································6
3.2变量设计 ····················································6
3.2.1 自变量与因变量定义 ······································6
3.2.2 控制变量定义···········································7
3.4 研究模型与方法 ·············································9
3.4.1 计量模型构建 ···········································9
3.4.2本文实证思路 ···········································10
第四章 实证分析 ·····································11
4.1 变量的描述性分析 1··········································11
4.2 相关性分析 ····························..
