企业环境管理行为决策的影响因素研究

基于沪深100家上市公司的数据,利用多元线性回归法和单因素方差分析法,对企业环境管理行为决策的影响因素进行实证研究。研究结果表明:所有制形式和行业污染属性对企业的环境管理行为实施频数具有显著影响,其中国有控股企业的实施频数大于民营企业的实施频数,重污染企业的实施频数大于轻污染企业的实施频数;企业环境管理行为的实施频数与企业规模呈正相关关系,与企业的发展能力呈负相关关系;而企业的地理位置、绩效、资产周转率及成立年限对于企业环境管理行为的实施频数没有显著影响。

Factors to affect the decision-making of environmental management implemented by enterprises

Based on the data from 100 listed companies from Shanghai and Shenzhen stock markets,and by using the methods of multiple linear regression and one-way ANOVA,an empirical study is conducted about the factors affecting the decision-making related to environmental management enacted by enterprises.The results show that concerning the implementation frequency of environmental management there is significant difference between enterprises with different ownership and pollution feature;the implementation frequency of state-owned enterprises is greater than that of private enterprises,the implementation frequency of enterprises with serious pollution is greater than those with light pollution;the implementation frequency of environmental management is positively correlated with an enterprise′s scale but negatively correlated with developing abilities;and,geographical location,enterprise performance,assets turnover and enterprise age are doing no effects on the implementation frequency.