经济业绩与环境业绩的因果之迷:省域环境竞争对企业环境管理的影响——基于“宝钢”与“鞍钢”的案例分析  

The Relationship between Environmental Performance and Economic Results: The Impact of Provincial Environment Competition on Enterprise Environmental Management——Case Studies from ‘Baogang' and ‘Angang'

作　　者：马文超[1,2] 

机构地区：[1]浙江工商大学财务与会计学院,310018 [2]中央财经大学会计学院,100081

出　　处：《会计研究》2016年第5期71-78,96,共8页Accounting Research

基　　金：国家社会科学基金重点项目(14AGL011);浙江省自然科学基金一般项目(LY16G020002)的阶段性成果;浙江省高校人文社会科学重点研究基地(浙江工商大学工商管理学科)一般项目(JYTgs20151303)的资助

摘　　要：关于企业环境业绩与经济业绩之间的关系,边际分析强调企业会基于经济业绩实施环境管理并影响其环境业绩,但是证据表明企业环境管理没有完全将提升利润或股东回报作为目标。可持续发展之下的合法性理论有助于对经济发展与环境管理的关系提供系统的描述,然而在解释中国环境问题时存在不足。关注我国"省域环境竞争"现象,采用意向合法性理论,可以有效地解释企业的环境管理及业绩。案例分析展现出企业的环境管理和自愿性环境业绩报告是对省域环境管制压力的战略性反应,同时在决策中也遵循了边际成本最小化原则。If firms make environmental decisions by ‘marginal profit principle', the relationship between environmental performance and economic results should be exist prominently. But empirical results did not comply with the hypotheses that firms is working for economic results by managing environmental initiatives. Based on concept of sustainable development,the relationship between economy development and environmental initiatives was being explained by legitimacy theory. However,the relationship could be explained by dispositional legitimacy theory under Chinese institutional condition. Cases analysis show that environment management and enterprise' voluntary environmental disclosure be affected by the regulation,provincial competition,and enterprise' environmental strategy,while enterprise make decision by analyzing marginal costs.

关 键 词：环境业绩 经济业绩 环境管制 省域竞争 意向合法性 

分 类 号：F426.31[经济管理—产业经济]