我国企业内部控制及其环境研究

近年来,国内外发生了大量的会计丑闻和政府官员、国有控股企业以及商业银行高级管理人员贪污、腐败案件,引发了人们对内部控制系统及其控制环境关注。内部控制是现代企业管理的重要内容,也是企业自我调节和自行制约的内在机制,而内部控制环境是内部控制系统发挥作用的基础,所以导致内部控制系统失效的关键原因是内部控制环境存在问题。基于这样的考虑,我们在强调内部控制制度自身建设之余,还应该把如何加强内部控制环境体系的建设作为研究重点。     

完善我国实施公允价值计量环境的建议

新会计准则体系发布后,公允价值的运用成为人们关注的焦点。目前我国实施公允价值计量的环境虽然已初步形成,但尚需进一步完善。本文认为完善实施公允价值计量的经济环境和会计环境主要应从健全公司治理结构和内部控制制度、构建会计诚信体系、完善上市公司综合监管体系、增强注册会计师审计的独立性、提高会计审计人员及监管人员的业务素质和执业水平等方面着手。     

碳中和背景下重污染上市公司环境、社会和治理表现对企业价值的影响研究

从碳中和的背景出发,探讨重污染上市公司的环境、社会和治理（ESG）表现对企业价值的影响。选取2016—2020年度275家重污染上市公司进行研究,经过实证分析发现,重污染上市公司的环境表现与企业价值间存在倒“U”型关系,其积极履行社会责任及拥有较高的公司治理水平可以提高企业价值。加入了绿色技术创新的调节变量与财务绩效的中介变量研究发现,绿色技术创新对环境表现在影响企业价值时具有显著的调节效应。同时,财务绩效对公司治理在影响企业价值时具有显著的中介效应。     

外部制度环境、内部治理结构与企业竞争优势——基于中国上市公司的经验证据

如何通过有效的制度安排延续企业的竞争优势,是制度变迁背景下中国企业面临的核心问题.以2002～2005年中国上市公司为样本,实证分析了外部制度环境和内部治理结构对企业竞争优势的影响.回归结果发现,政府治理质量、市场环境水平、股权集中度、董事会独立性、董事会专业性,以及股权集中度和董事会独立性的互动与企业竞争优势呈正相关关系.研究结果表明,规范的外部制度环境与有效的内部治理结构能提高企业的竞争优势.     

我国企业构建有效内部控制制度的对策探讨

企业内部控制制度(InternalControlSystem)是指企业为了保证业务活动的有效进行,保证资产的安全和完整,防止、发现、纠正错误与舞弊,保证会计资料的真实、合法、完整而制定和实施的政策与程序,由控制环境、会计系统和控制程序组成。本文探讨了我国企业内部控制存在的主要问题,并提出了建立有效内部控制制度的对策:对企业内部控制的目标定位进行创新;完善内部控制制度的控制环境;建立完善的适合企业实际情况的内部控制体系;建立完善的内部控制制度评价体系;加强企业的内部审计制度。     

我国政府会计改革环境与政府会计改革配套措施

随着我国公共财政管理体系的不断完善,建设与我国政治经济体制相适应的政府会计的步伐也明显加快.对于如何推进政府会计改革,由于不同的政治环境、经济环境、法律环境以及文化环境,不同的国家都依据本国国情采取了不同的改革方式.本文认为我国正处在社会经济发展的转型时期,政府会计改革环境存在一定问题,如法律法规体系建设不完善,国有资产流失现象严重,现行政府会计体系存在缺陷等.为了有效改善政府会计改革环境,我们应该建立一系列配套措施,如完善相关法律规章制度,进一步深化相关财政管理制度改革;加强国有资产管理:加强政府会计管理机构的组织建设;积极研究开发政府会计信息技术支撑系统等,保障政府会计改革顺利进行.     

外部经济环境、会计稳健性及经济体制对国有企业绩效的影响

本文以1998-2006年国有上市公司年报为研究对象,主要研究了外部经济环境、企业会计的稳健性以及经济体制对于国有企业缋效的影响.通过研究发现,对于不同类型的国有企业,外部经济环境、会计稳健性以及经济体制会产生不同的影响.     

上市公司内部控制信息披露研究

<正>上世纪末,国际上出现的一系列上市公司财务舞弊等违法事件,引起了国内外的会计研究人员对上市公司内部控制信息披露的广泛关注。内部控制信息的披露对于各方利益相关者都具有十分重要的意义。内部控制信息披露可以提高企业管理当局内部控制的意识,促进管理当局改进内部控制设计;同时可以为外部信息使用者提供附加信息,对于投资者而言内部控制信息是一项重要的决策依据,通过内部控制信息披露,投资者可以了解公司     

环境成本的计算和控制方法

环境会计是一个新的研究领域,但环境会计的研究具有极其重要的理论意义与现实意义。环境管理会计作为环境会计的一个分支尚也未形成完整的理论体系与定型的实践模式。本文从环境成本的定义出发,总结了环境成本计算和控制的方法。     

浅析我国上市公司内部控制环境存在的问题及措施

本文以财政部<企业内部控制规范一基本规范>(征求意见稿)为基础,介绍了内部控制环境的定义,针对我国上市公司内部控制环境存在的问题,提出了完善内部控制环境的措施.     

利益相关者压力、企业环境伦理与前瞻型环境战略

近年来环境污染问题严重,利益相关者对企业的环境行为提出了更高的要求。已有研究基于利益相关者理论分析了企业环境战略行为,但忽视了企业环境行为自我规范的作用以及管理者自身的道德动机、环境领导力等因素的影响。 基于利益相关者理论、自然资源基础观理论和领导力理论,探讨利益相关者压力对企业环境伦理和前瞻型环境战略的影响,建立一个从“被动”环境行为自我规范到“主动”实施环境战略的中介和调节模型。通过对环保压力较大的227家制造业企业的问卷调查,应用SPSS和Mplus统计分析软件以及多元回归分析方法,实证检验利益相关者通过企业环境伦理对前瞻型环境战略的作用机理。 研究结果表明,利益相关者压力对企业环境伦理和前瞻型环境战略都有显著的正向影响;企业环境伦理正向影响前瞻型环境战略,且在利益相关者压力与前瞻型环境战略间有显著的中介作用;管理者道德动机正向调节利益相关者压力对企业环境伦理的影响;环境领导力正向调节企业环境伦理对前瞻型环境战略的影响;竞争优势期望正向调节利益相关者压力对前瞻型环境战略的影响。 研究结论丰富了自然资源基础观理论和领导力理论,扩展了对企业环境伦理和企业环境战略的研究,从管理者道德动机、环境领导力和竞争优势期望的视角为企业实施环境战略提供一个全新的方案;激励企业管理者将环境问题视为企业获得竞争优势的机会而非威胁,积极应对来自利益相关者的环境压力,提高环境领导力;为企业有效实施环境战略、绿色发展和可持续发展提供理论参考和管理启示。     

企业环境研发、产品差异化与政府环境管制

气候变暖已成为全球日益关注的重要问题之一,实施环境管制政策是政府控制企业碳排放量的重要手段。基于东道国企业和外资企业产品差异化竞争假设,建立了企业环境研发策略(环境研发卡特尔策略和独立环境研发策略)与政府环境管制的三阶段博弈模型,运用逆向求解法求得各阶段均衡解,比较了不同环境研发策略下企业环境研发水平(及碳减排量)、政策环境管制水平及国家福利。结果表明:企业环境研发投入越多,政府最优碳排放税越低;碳排放对环境造成的损害越大,政府最优排放税越高,企业越致力于环境研发。对关键参数赋值和模拟后进一步发现,总体而言,环境研发卡特尔策略要优于独立环境研发策略,但随着产品差异化程度的缩小和环境研发溢出程度的降低,环境研发卡特尔策略优于独立环境研发策略的程度也在缩小。因此,本文的研究可为外资企业和东道国企业产品策略选择和环境研发策略选择提供理论依据,也可为政府政策制定提供参考。     

Environmental impact statements

Environmental Impact Statements (EISs) present the results of a structured appraisal of the likely effects of a proposed development on the environment. Systematic methods of identification and assessment of potential effects of major projects have been developed in response to public concern about environmental quality. EISs were first introduced in the United States (US) in 1970 but they have since been adopted in a number of countries. In the United Kingdom (UK) EISs have been prepared for certain major projects, in particular for developments related to North Sea oil, but the procedure has not been formally introduced into the planning system. In this article the history of EIS in the US, UK and elsewhere is traced. Contents of EISs and methods of appraisal which may be included are described. Many attitudes towards EIS are based on the early years of EIS in the US where it was seen to be a slow, costly procedure frequently involving lengthy court battles. A review of EIS experience in the US shows that these problems have been exaggerated. Two major developers in the UK, BP and British Gas Corporation, consider EIS to be a valuable component of their project planning activities, ensuring that environmental aspects of developments are considered at an early stage. Finally some arguments for and against the formal introduction of EIS in the UK are examined. The article concludes that EIS will play an increasingly important role in the UK planning system.     

Motivations for Environmental Alliances: Generating and Internalizing Environmental and Knowledge Value

Environmental alliances are a common response to societal sustainability demands. In environmental alliances, firms collaboratively exploit and explore environmental technologies to address market opportunities while simultaneously generating positive environmental impacts. A striking idiosyncrasy is that in addition to economic value, environmental alliances generate two types of external value: environmental value from positive effects on air, water, land and biodiversity, and knowledge value from innovations in environmental technologies. Research on motivations for environmental alliances is dispersed and underdeveloped compared to the well‐established literature on motivations for strategic alliances that emphasize economic value. This study therefore develops a classification of motivations for environmental alliances by combining the literature on strategic alliances and that on environmental and knowledge value. The resulting classification includes motivations for environmental alliances to generate environmental and knowledge value as well as motivations to create economic value by internalizing environmental and knowledge value. A systematic review of 123 articles on environmental inter‐firm alliances identifies specific motivations to populate the new classification. We show that alliance partners are motivated to share sustainable resources, reduce sustainability risk, respond to stakeholders or invest in specific sustainable assets to generate external value. They collaborate to reduce costs or enhance competitive advantage, reputation or legitimacy to internalize external value. The resource‐based view, resource‐dependence view, institutional theory and transaction cost economics have not previously distinguished between motivations to generate and internalize external value. We extend their area of application from strategic alliances to environmental alliances, and thus beyond the exclusive pursuit of economic value.     

Manuals for Environmental Dialogue

One of the essential factors in enhancing the motivation of companies for increasing environmental efforts is to improve their ability to conduct a positive dialogue on environmental issues with clients and other stakeholders. Efficient communication is a precondition if attention to environmental issues is to contribute to maintaining or increasing market share.But until now many companies have been focusing on putting their own house in order, and expecting that the marketing impact would more or less come of its own. Today, many Danish companies admit that a serious and targeted effort is needed in order to turn a high environmental profile into marketing advantage.The opportunity for companies gaining competitive advantage from environmental management systems and other pollution prevention activities increasingly depends on the ability to communicate attitudes and performance to the stakeholders. The responsibility for environmental communication is often assigned to the person responsible for environmental issues. They will have both the technical insight and the environmental knowledge, but will often need communication skills and, most important, tools to carry out the communication task.Requirements for communication skills on environmental issues have grown, especially because the market's and the public's interest in environmental issues concerning production and product impacts increases day-by-day.In Denmark, authorities are focusing on the fact that information on both production and products plays a key role. This focus is reflected in the Act on Green Accounts, the introduction of eco-labelling, as well as the initiatives taken by the Danish EPA under the enhanced Integrated Product Policy. These developments have caused companies in different sectors to look for tools for environmental communication.This article focuses on tools for improving environmental communications on environmental issues in general, and with different groups of stakeholders.     

Internet Assisted Environmental Purchasing

The use of environmental purchasing as corporate and political instruments to further improve the environmental performance of products is becoming increasingly widespread.Information technology and more specifically the Internet, offers a range of new opportunities to make environmental purchasing operational for both small and large, public and private operations. The benefits of internet-assisted environmental purchasing systems include global system access, no paper handling, ease of operation for procurement staff and a uniform and transparent treatment of suppliers.Tele Danmark Communication (TDC) is Denmark's largest provider of telecommunication services and also operates a chain of stores across Denmark selling telephones and other telecommunication products. Co-funded by the Danish EPA and in collaboration with RAMBØLL Consultants and the Institute for Product Development at the Technical University of Denmark, TDC has developed a prototype internet-assisted environmental purchasing system that covers a wide product assortment of telephones and fax machines. This case exemplifies the particular benefits of Internet systems for environmental purchasing.One role of environmental purchasing is to increase the availability of environmentally friendly products to the end consumer, be it companies, public institutions or private consumers. If published, the information that facilitates environmental purchasing may further assist the end consumer in his or her choice of products. Linking environmental purchasing systems with environmental product declarations may form a powerful marketing tool.