基于WSR方法论的企业绿色转型影响因素组态研究  

Configuration Study of Influencing Factors of Corporate Green Transition Based on WSR Methodology

作　　者：沈巧珺 林伟星 李华晶[1] 郑义 戴永务 Shen Qiaojun;Lin Weixing;Li Huajing;Zheng Yi;Dai Yongwu(School of Economics and Management,Beijing Forestry University,100083,P.R.China;School of Economics and Management,Fujian Agriculture and Forestry University,Fuzhou,350002,P.R.China)

机构地区：[1]北京林业大学经济管理学院,100083 [2]福建农林大学经济与管理学院

出　　处：《北京林业大学学报(社会科学版)》2025年第1期41-48,共8页Journal of Beijing Forestry University :Social Sciences

基　　金：国家自然科学基金面上项目“绿色创业生态系统的技术助推与社会创新机制研究”(71972014);北京市社会科学基金重点项目“基于创新创业生态系统的北京绿色循环低碳发展研究”(21GLA011)。

摘　　要：基于WSR方法论,以80家沪深A股制造业企业为研究样本,运用模糊集定性比较分析法研究总结制造业企业绿色转型组态机制。研究得到3种高水平绿色转型路径,即灵活求变型、结构制衡型、政府扶持型;2种低水平绿色转型路径,即固步自封型和垄断逐利型。研究发现:财务柔性能力对企业绿色转型尤为重要,在大型企业绿色转型战略抉择中,政府补贴能有效激励战略管理者的绿色转型意愿。因能力悖论困境,股权制衡高的大型企业一旦缺乏财务柔性能力或政府补贴带来的资金流动性优势,会迎合中小股东的稳健保守性目标,股权制衡低的企业容易陷入“股东消极主义”陷阱,两者都将引致企业绿色转型低效的结果。Based on the WSR methodology,this paper uses 80 manufacturing companies listed in Shanghai and Shenzhen A-shares as research samples,and uses fuzzy set qualitative comparative analysis to explore the green transition mechanisms of manufacturing enterprises.The results show that there exist three high-level green transition paths,i.e.,flexible and change-oriented path,structural balance path,and government-supported path;and two low-level green transition paths,i.e.,stagnant path,and monopolistic and profit-oriented path.The study finds that financial flexibility is particularly important for the green transition of enterprises.In the strategic decision-making process of green transition in large enterprises,government subsidies can effectively motivate strategic managers'willingness to pursue green transition.Because of the capacity paradox dilemma,large firms with high levels of equity balance will cater to the conservative goals of small-sized and medium-sized shareholders once they lack the financial flexibility or the liquidity advantage of government subsidies.Companies with low levels of equity balance are prone to fall into the trap of"shareholder negativism",both of which will lead to inefficient green transition outcomes.

关 键 词：企业绿色转型 WSR方法论 组态研究 

分 类 号：X22[环境科学与工程—环境科学]