环境会计控制与企业环境业绩关系研究  

The Relationship between Environmental Accounting Control and Environmental Performance of Firms

作　　者：姚圣[1] 

机构地区：[1]中国矿业大学管理学院

出　　处：《管理学报》2010年第8期1215-1220,共6页Chinese Journal of Management

基　　金：国家社会科学基金资助项目(07BJY028);江苏省教育厅高校哲学社会科学资助项目(06SJD630058);中国矿业大学青年科研基金资助项目(2007A052)

摘　　要：选用2004～2005年被评定为"环境友好企业"的38家企业之中的12家上市公司作为研究对象,并在这12家上市公司的同行业分别选取1家财务业绩最好的上市公司作为对照样本。通过研究发现,在目前的中国背景下,政府环境控制是提高企业环境业绩的主要因素,企业内部的环境会计控制同样也可以促进企业环境业绩的提高;但在与企业外部政府环境控制配合方面,由于缺乏完善的环境会计控制体系,难以与外部政府环境控制配合共同提升企业的环境业绩,因此,建立完善的环境会计控制体系是目前我国政府与企业的当务之急。同时发现,国内企业为获得较好的财务业绩常以牺牲环境业绩作为代价。This paper selects 12 listed companies from the 38 companies that have been given the honor of Environmental Friendly companies as the samples,and one company in the same industry as the matched samples. We found out that the environmental control from government is the primary factor which improves the environmental performance. The environmental accounting control from the companies inside can also improve the environmental performance. But because of lack of the perfect framework of environmental accounting control,the environmental accounting control can not take effect with the government environmental control. Therefore it becomes an emergent issue to establish the perfect framework of environmental accounting control. We also found out that the companies often at sacrifice the environmental performance for better financial performance.

关 键 词：环境会计控制 环境业绩 政府环境控制 

分 类 号：C93[经济管理—管理学] F230