环境资源约束、企业战略选择与环境报告——兼述环境会计研究中的基本问题  

The Constraints of Environmental Resources,Enterprises’Strategic Choice and Environmental Report:Discussions on Fundamental of Environmental Accounting Research

作　　者：马文超[1] 夏烨[2] Wenchao Ma;Ye Xia(School of Accounting,Zhejiang Gongshang University,Hangzhou Zhejiang 310018,China;Accounting Society of China,Beijing 100045,China)

机构地区：[1]浙江工商大学会计学院,浙江杭州310018 [2]中国会计学会,北京100045

出　　处：《会计与经济研究》2020年第4期79-95,共17页Accounting and Economics Research

基　　金：国家社会科学基金重点项目(14AGL011);教育部人文社会科学研究规划基金项目(17YJA630070);浙江省自然科学基金一般项目(LY16G020002)。

摘　　要：依据资源约束状况,企业选择战略以实施经营管理。在工具理性支配下,企业往往会依据“成本−收益”原则选择战略;然而较强的资源约束会促使企业的战略选择更多地兼顾社会责任,呈现价值理性导向。环境资源嵌入的社会经济分析显示:环境资源约束上的差异、决策的不确定性及战略选择的不同,会促使企业采取两种不同方式的环境责任报告。研究结论对基于环境报告经验考察环境管理动因、后果及其影响的相关研究具有重要启示。Based on the constraints of resources,enterprises choose strategies to implement the management.Under the control of instrumental rationality,enterprises choose strategies according to the cost-benefit principle.However,the strong resource constraints encourage enterprises to make more strategic choices with environmental responsibility considered and present a rational value orientation.The socioeconomic analysis on embedding environmental resources shows that the difference of environmental resources,the uncertainty of decision-making and different strategies will lead enterprises to use two different ways of reporting environmental responsibility.This research has significant inspirations for empirical studies on the causes,consequences and effects of environmental management based on environmental reporting.

关 键 词：不确定性 环境资源 战略 环境报告 社会经济分析 

分 类 号：F234.1[经济管理—会计学]