企业环境会计控制与环境业绩相关关系研究  

A Study of the Correlation Between the Environmental Accounting Control and the Environmental Performance

作　　者：朱燕[1] 李玉萍[1] 

机构地区：[1]西北工业大学管理学院,西安710129

出　　处：《西安工业大学学报》2012年第5期411-417,共7页Journal of Xi’an Technological University

摘　　要：通过分析企业环境会计控制与环境业绩的相关关系,可为现代企业提升环境业绩寻找一条新途径.运用统计学原理,通过筛选样本公司及自变量构建二元一次相关性模型进行相关性分析,分析结果表明环境会计控制程度与企业环境业绩正相关,并对环境会计控制程度进行进一步分析,发现其与相关程度较高的两个变量不直接性相关,分析其可能的原因并建议建立完善的环境会计控制体系.By analyzing the correlation between environmental accounting control and environmental performance,we find a new way for enterprises to improve environmental performance. By using the statistical principle, a correlation model was estabished with the selected sample corporations and independent variables. The results obtained from the correlation analysis show that there is a positive correlation between the degree of environmental accounting control and the enterprisers environmental performance. A further analysis of the degree of enviromental accounting control shows that there is no dierect correlation between it and the two variables which are highly correlative. Finally, the paper explores the possible reasons and suggests building up a perfect environmental accounting control system.

关 键 词：环境会计控制 环境业绩 影响因素 相关性模型 

分 类 号：F275[经济管理—企业管理] F205[经济管理—国民经济] F224