环境管制对企业绩效的影响研究

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浙江财经学院硕士学位论文

摘要

地球环境问题不断出现，人们开始广泛关注环境保护问题。由于环境问题的

负外部性以及环境资源的公共物品特性，往往需要政府采取一系列的政策与措施

才能达到环境保护的目的，即我们所说的环境管制。

企业是环境污染的主要源头，因此也成为环境管制的主要对象。关于环境管

制对企业的影响，一般的观点认为环境管制是将环境外部成本内部化的一种手段，

这无疑会增加企业的成本，因此环境管制与企业发展是一对天然的矛盾。然而“波

特假设”通过个案研究对传统的观点提出了质疑，认为如果从长期、动态的观点

来看，环境管制甚至可以促使企业创新来提高竞争力，这一观点的提出立即引起

经济学者和环保学者的高度关注，围绕环境管制与企业关系的研究也由此展开，

国外在这方面已有较多的研究，而我国在这方面的研究才刚刚起步。

一方面，我国是一个崇尚人与自然和谐发展的国家，从古代的“天人合一”

到今天所倡导的“和谐社会”，无不体现出我国对环境保护的重视；另一方面，我

国是一个发展中国家，发展经济是首要任务，因此如何权衡环境保护和经济发展

就成了一个非常重要的课题，同时也是一个国家和企业必须面对的问题，本文正

是在国内外学者研究的基础上探讨我国环境管制对企业绩效的影响。

研究环境管制对企业绩效的影响主要牵涉企业和政府两个方面，一方面，环

境管制既然是环境外部成本内部化的一种手段，就无疑会增加企业的成本，企业

在面对越来越严格的环境管制时怎样才能弥补环境管制所带来的负效应影响，这

是企业所需要面对的问题；另一方面，尽管企业是产生环境问题的主要源头，但

它是社会财富的创造者，如何引导企业主动应对环境保护，这是政府所要关注的

问题。因此，研究环境管制对企业的影响以及影响机制、企业如何应对环境管制

可以使环境管制带来的负效应降低甚至弥补这种负效应、政府采取怎样针对于企

业的环境管制政策等问题是本文研究的主要内容，具体包括：（1）对环境管制、

企业绩效及其评价进行基础理论分析；（2）在外部成本内部化理论、环保技术创

新理论、企业资源观理论的基础上探讨环境管制对企业绩效的负效应、正效应影

响，分析了企业在采用环保创新策略下利用环保技术创新来弥补环境管制对企业

浙江财经学院硕士学位论文

绩效负效应的可能性；（3）由于企业绩效的涵义及其评价方法是一个不断发展的

过程，因此通过对国内外企业绩效评价方法发展过程的研究，在利益相关者理论

基础上建立一套适合现代企业绩效评价方法的指标体系；（4）选取对环境管制比

较敏感的造纸业企业作为研究对象，实证检验环境管制对企业绩效的影响，同时

检验企业环保策略在环境管制与企业绩效关系中所起的重要作用。

本文的创新包括：（1）在理论上，从机理来研究环境管制对企业绩效的影响，

以企业环保策略和环保技术创新作为桥梁和媒介，论述了相同的环境管制会由于

企业环保策略的不同而对企业绩效形成的冲击程度各异，从而得出“先进的企业

环保策略通过环保技术创新驱动企业绩效”的观点。（2）新视角。从企业这个微

观角度来探讨达成“波特假设”成立的条件。（3）在实证分析上，选取具有代表

性的对环境管制冲击较大的造纸业企业作为样本对环境管制与企业绩效之间的关

系进行研究，从而打破国内在这一课题领域局限于个案分析的局面。（4）指标选

取创新。目前关于环境管制与企业绩效方面的实证研究中，对企业绩效的衡量一

般采取单一的指标，这种做法较为武断，不够客观，往往扭曲了结果的真实性，

而且没有适应企业绩效评价不断发展的要求，因此，本研究在利益相关者理论基

础上建立了一套多层次企业绩效指标体系。（5）结合目前国内环境管制现状，针

对“先进环保策略驱动企业绩效”结论提出一些建议，以提高政府管制政策对企

业采取先进环保策略的激励作用。

关键词：环境管制；企业绩效评价；环保技术创新；企业环保策略

浙江财经学院硕士学位论文

III

A BSTRACT

With the problems of the global environment increasing, people have begun to pay

more attention to environmental protection. Due to the negative environmental

externalities and the character of public goods of the environmental resource, a series of

policies and measures must be taken to achieve the goal of environmental protection,

which we usually called environmental regulation.

Being a main source of environmental pollution, enterprises therefore become the

major objects to be regulated. As with its impact on enterprises, environmental

regulation is generally considered a means to convert the exterior cost to that of

interior, which will undoubtedly increase the cost of a business. So environmental

regulation and developing enterprises are natural conflicts. ‘Porter Hypothesis’,

however, has questioned the traditional viewpoints, considering the long-term and

dynamic effect, the theory believes that environmental regulation can even promote the

ability of competition through the innovation of an enterprise. After being put forward,

this viewpoint has been highly valued by economic and environmental scholars, hence,

the study of the relationship between the environmental regulation and enterprises has

been carried through, about which more work has been done abroad while we’ve just

started in this field.

One the one hand, China is a country that advocates harmonious development

between human being and nature, which can be seen from ancient Confucianism ‘man

and nature live harmoniously together’ to modern ‘harmonious society’, neither of

which cannot illustrate that we put great value on protecting environment; On the other

hand, since China is a developing country, it is an elementary task to develop our

economy, and it is a very essential issue, which should also be affronted by a country or

a business to balance economic development and environmental protection. It is on the

basis of the study of the researchers home and abroad that I discussed in my thesis the

impact which the environmental regulation has on the enterprises in our country.

Two aspects will be involved in studying the impact on the firm performance made

by environmental regulation . One the one hand, since environmental regulation is a

means of converting exterior cost into that of interior, the cost of an enterprise will

undoubtedly be increased. How will an enterprise make up the side effects brought

about by environmental regulation when it affronts increasingly strict regulation? It

浙江财经学院硕士学位论文

must be taken into account by an enterprise. On the other hand, despite the source of

productive environmental problems, enterprises are the formers of social wealth. The

authorities should focus on how to instruct an enterprise to protect our

environment.Therefore, the main subject to be studied in this thesis is to research the

impacts and how to reduce them on enterprises by the regulation, and the policies made

by the government in allusion to the regulation, detailedly:1) analysis of basic theory of

environmental regulation, evaluation of firm performance and the impact of

environmental regulation on firm performance and. 2) on the basis of the theory of

transferring exterior costs to interior ones, the theory of environment-protecting

technology innovation and the theory of enterprise’s resources, the paper discusses both

negative and positive impact of environmental regulation on the firm performance nd

analyzes the possibility that a enterprise could offset the negative impact of

environmental regulation on it’s performance by adopting positive tactics to deal with

environmental regulation and introducing new technology conducive to

environment-protecting.3)As the meaning and evaluation of firm performance is

continuously changing, the paper firstly researches the development process of

assessment of firm performance home and abroad, and then set up an indicator system

in line with stakeholder theory, which applicable to modern enterprises. 4) Taking

paper-manufacturing sector which relatively sensitive to environmental regulations as

the subject for research, Empirically test the influence on firm performance made by

environmental regulations as well as the important role which enterprises’

environment-protecting tactics have taken in the relationship between environmental

regulations and firm performance.

The fresh aspects in this thesis include: 1) This paper, theoretically, analysises

environmental regulation’s impact on the firm performance by means of the

mechanism study. Meanwhile, via enterprises’ environment-protecting tactics and

technical innovation of environment-protecting , this paper has illustrated that the same

environmental regulation may bring about different shocks in degree and draw a

conclusion, ‘positive environment-protecting tactics will drive firm performance by

means of technical innovation of environment-protecting .2) A new angle. The paper has

a try to discuss how the Porter hypothesis works from a microcosmic aspect of a

enterprise. 3)In the course of analysis of demonstration, representative enterprises are

taken as examples to study the relationship between the environmental regulation and

浙江财经学院硕士学位论文

enterprises’ achievement, which breaks the restriction that previous domestic researches

often be confined to case study. 4) From the indicator-selecting aspect, the current

researches on the empirical analysis usually take a single indicator to study the relation

between environmental regulations and corporate performance, which is not impersonal

and fail to meet the improving needs for assessment of corporation performance by the

author’s opinion, resulting in an untrue conclusion as well. So, the article has a try to

carry out the empirical analysis by the approach of adopting multilayer indicators. 5)In

order to improve the policies and measures of the environmental regulation, the article

gives some suggestions to the regulators on the basis of the conclusion of the paper.

Keywords: environmental regulation; firm performance evalution; technical

innovation of environment-protecting ; enterprises’ tactics of environment-protecting

浙江财经学院硕士学位论文

第一章绪论...................................................................................................................1

第一节研究背景及目的.................................................................................................... 1

第二节相关文献综述 ........................................................................................................ 4

第三节研究内容、方法及创新点 ............................................................................... 12

第四节论文架构 ............................................................................................................... 14

第二章环境管制与企业绩效理论研究.....................................................................15

第一节环境管制 ............................................................................................................... 15

第二节企业绩效评价 ...................................................................................................... 19

第三节环境管制影响企业绩效的理论基础 ............................................................. 23

第三章环境管制对企业绩效的影响机理分析.........................................................30

第一节环境管制与企业绩效的负效应分析 ............................................................. 30

第二节环境管制对企业绩效的正效应分析 ............................................................. 31

第三节企业不同策略下的环境管制对企业绩效影响机理 .................................... 35

第四章环境管制对企业绩效影响的实证分析.........................................................39

第一节研究方法 ............................................................................................................... 39

第二节样本选择与数据来源......................................................................................... 40

第三节定义变量 ............................................................................................................... 40

第四节计量分析 ............................................................................................................... 47

第五章结论与建议.....................................................................................................50

第一节本文结论 ............................................................................................................... 50

第二节几点建议 ............................................................................................................... 51

第三节研究局限与后续研究建议 ............................................................................... 55

参考文献.........................................................................................................................56

附录.............................................................................................................................60

附录一采用AHP层次分析法企业绩效指标权重的方法....................................... 60

附录二企业绩效指标原始数据表 ............................................................................... 64

附录三企业绩效指标标准化数据表........................................................................... 65

附录四企业绩效计算结果表......................................................................................... 66

附录五实证分析变量数据表......................................................................................... 67

附录六在校期间的论文发表情况 ............................................................................... 68

致谢...............................................................................................................................69

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摘要：

浙江财经学院硕士学位论文I摘要地球环境问题不断出现，人们开始广泛关注环境保护问题。由于环境问题的负外部性以及环境资源的公共物品特性，往往需要政府采取一系列的政策与措施才能达到环境保护的目的，即我们所说的环境管制。企业是环境污染的主要源头，因此也成为环境管制的主要对象。关于环境管制对企业的影响，一般的观点认为环境管制是将环境外部成本内部化的一种手段，这无疑会增加企业的成本，因此环境管制与企业发展是一对天然的矛盾。然而“波特假设”通过个案研究对传统的观点提出了质疑，认为如果从长期、动态的观点来看，环境管制甚至可以促使企业创新来提高竞争力，这一观点的提出立即引起经济学者和环保学者的高度关注，围绕环境...

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