工业企业环境绩效与财务绩效关系的实证分析  

Empirical Analysis on the Relationship between Environmental Performance and Financial Performance in Industrial Enterprises

作　　者：陈雯[1] 

机构地区：[1]福建师范大学经济学院,福州350007

出　　处：《长春大学学报》2011年第11期14-18,共5页Journal of Changchun University

基　　金：福建省教育厅资助A类项目(JA10118S)

摘　　要：以工业企业作为研究对象,构建了衡量其环境绩效的指标体系,并采用因子分析法计算出2000-2009年工业企业整体环境绩效的因子得分,再分析其与财务绩效之间的关系。结果显示,从整体上看,工业企业的环境绩效与财务绩效之间存在着明显的正向关系,即工业企业环境绩效对财务绩效有显著的积极作用。在此基础上,提出了实现工业企业环境绩效和财务绩效双赢的建议。This paper,taking industrial enterprises as study objects,builds the index system of measuring its environmental performance and calculates the environmental performance factor scores from 2000 to 2009 by using factor analysis method,then analyzes the relationship between environmental performance and financial performance.The results show that,as a whole,there is a clear positive relationship between them,that is,the environmental performance of industrial enterprises has a significant positive effect on financial performance.On this basis,it puts forward some proposals on the win-win achievement of environmental performance and financial performance of industrial enterprises.

关 键 词：工业企业 环境绩效 财务绩效 因子分析 

分 类 号：F270[经济管理—企业管理]