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1.
浅析我国企业环境会计信息披露   总被引:2,自引:0,他引:2  
李莉 《冶金财会》2009,(8):39-40
<正>环境会计(也叫绿色会计)是以货币为主要计量单位,以有关环境法律、法规为依据,研究经济发展与环境资源之间的关系,计量、记录环境污染、防治、开发和利用的成本费用,并在企业经营过程中对社会环境的维护和开发形成的  相似文献   

2.
面对保增长和减排放的双重约束,传统的以减排为导向的环境政策不可避免会陷入两难困境。为此,本文针对污染物不同的处置性假设,以环境效率作为唯一确定环境绩效与产业发展的关系,测算了加入环境污染因素后我国工业各行业的环境效率,并基于异质性行业假定检验了我国环境规制与环境效率的非线性关系并确定了行业最优规制水平。研究表明:若考虑非期望产出(污染排放)的影响,中国工业环境效率有明显的下降;工业环境规制与环境效率正相关,一定程度上验证了"波特假说"的正确性;其中,环境规制对清洁生产型行业当期环境效率促进作用显著,而对污染密集型行业的影响存在滞后效应;环境规制强度和环境效率之间符合倒"U"型关系,具有显著的三重非线性门槛特征,但是,不同行业环境绩效对于环境规制强度的弹性系数和极值有所差异。本文政策涵义明显:及时调整传统基于减排导向的环境政策,考虑将提高环境效率纳入环境政策的目标决策中。同时,政府切忌走入盲目提高环境规制强度的误区,应根据各行业现实特点,有针对性地制定差异化的环境规制强度和标准,并注重滚动修订,及时调整至最优水平。  相似文献   

3.
技术     
《IT经理世界》2014,(20):69-69
正Gartner预测2015年十大IT趋势1)普适计算;2)物联网;3)3D打印;4)先进、无处不在且看不见的分析;5)丰富环境系统;6)智能机器;7)云端/客户端架构;8)软件定义架构和应用;9)全网络规模IT;10)基于风险的安全和自我保护。  相似文献   

4.
本文采用2009~2020年254个企业OFDI及所处城市空气污染数据进行研究,研究发现:(1)OFDI对空气污染的影响显著为负,即企业对外直接投资能够改善地区空气质量;(2)企业对外直接投资对空气质量的影响存在结构效应和技术效应,OFDI通过产业结构升级和技术进步等方式改善空气质量存在最优区间;(3)对外直接投资对国内环境的影响存在异质性,就东道国而言,对高度开放且环境规制程度良好的东道国进行投资能有效降低母国的空气污染水平;就母国而言,处于严重空气污染地区的非国有企业进行对外直接投资可使空气质量得到更显著的改善。  相似文献   

5.
<正>绿色会计,又称环境会计,是将会计学和自然环境相结合,采用多元化的计量手段和属性,以有关环境法律、法规为依据,研究经济发展与环境资源之间的关系,并运用专门方法,对企业给社会资源环境造成的收益和损失进行确认、计量、揭示、分析,以便为决策者提供环境信息的会计理论和方法。  相似文献   

6.
<正>环境成本根据联合国在《环境会计和财务报告的立场公告》中的定义,环境成本是指本着对环境负责的原则,为管理企业活动对环境造成的影响而被采取措施的成本。其特点有四条:(一)环境成本的大小与行业有关。对环境污染、破坏越严重的行业,环境成本支出就越大。如:化工、造纸、矿山等行业的环境成本就会比其他行业的环境成本要大。(二)费用发生额有不断上升的趋势。  相似文献   

7.
创业环境是指与创业活动相关联的因素的集合,包括宏观环境(行业环境)和微观环境(营销环境)。创业活动的难易程度、活跃程度在很大程度上受到本地区创业环境的影响,本文基于国际上通用的GEM理论模型,从金融支持、政府政策、政府项目支持、创业教育与培训、研究与开发转移、商业环境、市场开放程度、有形基础设施、文化与社会规范等9个方面对淮安市的创业环境进行综合评价、研究,以分析淮安创业环境存在的问题,进而提出优化淮安创业环境的对策与建议。  相似文献   

8.
煤炭环境成本初论   总被引:6,自引:0,他引:6  
随着可持续发展理论的产生和发展 ,产生了“环境成本”概念和环境成本理论 ,环境成本理论不断趋于完善。但从煤炭行业的情况来看 ,环境成本研究没有很好地结合煤炭生产的特点和规律。这方面的研究远远落后于其他行业。对此 ,本文结合煤炭企业实际 ,对煤炭环境成本进行分析。一、煤炭环境成本的特点和构成分析煤炭行业可持续发展与环境成本有其独特的规律和特点 :一方面 ,可持续发展问题并没有从“战略管理”的高度来认识和对待 ,更没有结合煤炭行业实际对环境成本进行科学的界定和正确的控制 ;另一方面 ,为实现可持续发展而发生的成本、投资…  相似文献   

9.
本文主要研究了中国工业环境管制成本、效益与强度的现状,以及管制强度提升的路径。环境管制执法强度指数显示,1997年以后中国环境管制执法强度不断提升,1997年中国环境管制执法强度指数仅为43,到2007年已经提高到68左右。从不同污染物的类型来看,一方面中国不同污染物的管制强度1997年以来均不断提升;另一方面不同污染物管制强度提高的程度有较大差异,到2007年烟尘粉尘及废水的环境管制执法强度已经很高,但二氧化硫环境管制执法强度尚不到50。本文的研究显示,中国实施更严格的环境标准,对中国产业国际竞争力的影响将十分有限;目前中国工业已经完全有能力承受较高的环境标准。本文计算了中国不同污染物环境效益乘数,计算结果表明1997年以来加大环境保护力度既有社会合理性,也有经济合理性;特别是2004年以来加大各种污染物前端治理都有较大的经济效益;但计算结果也表明目前中国首先应提高废水环境管制强度,从而在付出一定的经济成本的条件下取得更大的环境保护效益。  相似文献   

10.
企业环境文化,指影响、制约企业经营活动的各种内部和外部所渗透的文化因素,它划分为物理环境(硬件环境)和人文环境文化(软件文化)。物理环境是表层的,有形的,看得见的,包括厂容厂貌、机器设备、作业现场环境,生活服务、文化娱乐设施等,其状况如何,直接影响企业的发展;人文环境  相似文献   

11.
We contribute to the literature on firms' responses to institutional pressures and environmental information disclosure. We hypothesize that CEO characteristics such as education and tenure will influence firms' likelihood to voluntarily disclose environmental information. We test our hypotheses by examining firms' responses to the Carbon Disclosure Project (CDP) and find that firms led by newly appointed CEOs and CEOs with MBA degrees are more likely to respond to the CDP, while those led by lawyers are less likely to respond. Our results have implications for research on strategic responses to institutional pressures and corporate environmental performance. Copyright © 2013 John Wiley & Sons, Ltd.  相似文献   

12.
唐山市环境噪声现状及控制对策   总被引:1,自引:0,他引:1  
对城市环境噪声状况进行定量分析是实现城市噪声污染有效控制的基础性工作。作为此项研究的一个实例 ,运用数理统计方法分析了 1 993-1 998年唐山市环境噪声监测数据 ,得出近年唐山市环境噪声污染有上升的趋势 ,交通噪声是环境噪声的主要污染源 ,且超标现象严重 ,并在此基础上提出了系统的噪声控制对策。  相似文献   

13.
张悦 《工业技术经济》2016,35(1):111-121
本文以科技型上市公司2009~2014年发布的社会责任报告为研究样本,对环境投资与经济绩效之间的关系进行实证研究。从社会责任的视角入手,对科技型上市公司社会责任报告的发布状况和环境投资的披露状况进行分析,将环境投资与经济绩效指标分类进行细化研究,结果表明科技型企业环境投资与宏观经济指标不存在线性关系,对公司营运能力也不存在显著影响,废弃物污染治理投资、环保专项基金、环境税费与公司偿债能力、发展能力、盈利能力之间呈显著正相关,环保设施及系统投资与公司盈利能力之间呈显著负相关,清洁项目投资和生态建设及绿化投资对经济绩效的影响不显著。因此,科技型企业积极开展废弃物污染治理、成立充实环保专项基金、据实承担环境税费,能带来经济利益与环境利益的双赢。  相似文献   

14.
Research summary: Emerging economies such as China enjoy economic expansion, but also face dramatic environmental challenges. China's government is a central actor in both stimulating economic activities and pursuing environmental protection. Drawing on panel data and in‐depth interviews, we examined the influence of the Chinese state at multiple levels on the environmental actions of publicly listed firms. The results show that corporate environmental actions follow an inverted U‐shape as control of environmental practices moves from the central government to the most decentral administrative level. This curvilinear relationship is positively moderated by the stringency of environmental regulation and negatively moderated by environmental monitoring capacity. We conclude that state influence on corporate environmental actions in China is multifaceted and subject to “policy‐policy decoupling.” Managerial summary: As China's environmental awareness is growing, the country's government is increasingly concerned with the question as to how it can improve the environmental performance of the firms it controls. Our evidence shows the concurrence of two contravening government influences on corporate environmental practices: a performance‐enhancing effect of the regulatory pressure by multiple authorities and a performance‐diminishing effect of the autonomy enjoyed by local governments. Both the most centrally and the most decentrally controlled firms in China show significantly weaker environmental performance than those controlled by intermediary levels of government. The stringency of sectorial environmental regulation and environmental monitoring capacity affect the strength of the Chinese government's green grip.  相似文献   

15.
This study further examines strategy and performance relationships between and within situations of varying strategic choice and environmental determinism. Contrary to Lawless and Finch's (1989) previous test of Hrebiniak and Joyce's (1985) dynamic, interactive view of organizational adaptation, the results are more in line with the theory. Some discrepancies are found, however, suggesting useful issues and hypotheses for future research.  相似文献   

16.
Our study of 267 U.S. firms shows that improved environmental risk management is associated with a lower cost of capital. Our findings provide an alternative perspective on the environmental‐economic performance relationship, which has been dominated by the view that improvements in economic performance stem from better resource utilization. Firms also benefit from improved environmental risk management through a reduction in their cost of equity capital, a shift from equity to debt financing, and higher tax benefits associated with the ability to add debt. These findings help build better theory regarding the outcomes of strategic improvements in environmental risk management. Copyright © 2008 John Wiley & Sons, Ltd.  相似文献   

17.
本文以紫金矿业汀江污染事故为例,运用事件研究法分析了紫金矿业污染事件及其后两次罚款对紫金矿业及同行业公司股价的影响,以探讨不同类型环境事件的不同市场效应。实证结果表明,上市公司环保绩效能够在一定程度上影响投资者决策。A股和H股市场都能对重大环境污染事故做出显著负面反应;但A股市场基本不能对政府处罚、环境诉讼等负面环境事件做出有效反应;H股市场投资者整体上更加关注价值投资、企业的长远发展和社会责任,能够对环境事件导致的罚款做出负面反应。研究结果还表明投资者能够识别不同类型环境事件的信息含量:A股市场很少考虑企业的环境责任,更多关注与企业经营业绩相关的环境信息,H股市场则更多关注企业治理和企业价值相关的环境信息。  相似文献   

18.
Research summary : Scholars and policy‐makers have tended to assume that asset sales have a negative effect on stakeholders, but quantitative evidence to inform the debate has been scarce. In our research, we explored one way such sales could be beneficial: by facilitating the transfer of specialized capabilities used for environmental improvement. Employing quantitative data from a longitudinal sample of U.S. manufacturers, we find evidence consistent with the transfer of capabilities to or from acquired assets. Our results inform theories of ownership change and the conditional flow of capabilities among operations. They provide evidence as well of the existence of environmental capabilities. For policy‐makers they provide needed evidence and insight on the merits of regulations designed to limit asset sales. Managerial summary : It is often assumed that acquisitions harm environmental performance‐‐acquisition leads to greater emphasis on efficiency, while focusing on environmental performance is driven by managerial discretion. We propose instead that acquisitions might lead to improvement in environmental outcomes; the key is in knowing where to look for improvement. We studied thousands of facility‐level acquisitions and find that when a clean firm buys a facility from a dirtier firm, that facility's environmental performance improved. When a dirtier firm buys from a cleaner one, however, it is the dirtier firm's other facilities in the same industry of the target that improved. These results, along with extensions we undertook, suggest that managers and policy‐makers should view acquisitions as conduits rather than impediments in transferring environmental capabilities. Copyright © 2017 John Wiley & Sons, Ltd.  相似文献   

19.
Several approaches have been used to explore environmental dynamism as a contingent predictor of the relationship between rational‐comprehensive strategic decision‐making and firm‐level performance. At the decision level of analysis, however, small sample sizes, low statistical power, and statistical dependence have plagued the research. Through the use of a simulated decision‐making environment and multilevel analysis, this study examined 400 decisions from 54 executive teams. Consistent with much of the existing firm‐level research, the results indicated that environmental dynamism may moderate the relationship between rational‐comprehensive decision making and decision quality. Surprisingly, the form of the relationship differed from much of the firm‐level research. Copyright © 2003 John Wiley & Sons, Ltd.  相似文献   

20.
The objective of this article is to analyze the strategies or patterns of adaptation of firms for responding to environmental requirements or expectations. We specifically analyze the influence of the different pressure agents or stakeholders on the degree of proactivity of these patterns. We therefore propose and validate four types of environmental response pattern, representing particular configurations of both the scope of environmental objectives and their allocation of internal resources. The analysis, which is focused on a sample of 240 industrial firms, provides empirical evidence enabling us to identify, understand, and evaluate the impact of stakeholders on the choice of environmental response pattern. Copyright © 2008 John Wiley & Sons, Ltd.  相似文献   

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