重污染企业环境绩效与财务绩效匹配发展实证研究——以某钢铁企业为例

在生态文明建设背景下,引导重污染企业环境绩效与财务绩效匹配发展,是实现经济高质量增长、资源有效利用的重要方式。以重污染企业某钢铁企业为研究对象,运用物理学中的匹配理论分析环境绩效与财务绩效的匹配互动机理,基于2005—2019年数据对两者匹配发展水平进行测度。结果表明:该企业环境绩效与财务绩效综合效益近几年不断增长,但是也必须认识到整体发展水平不高,有较大的提升空间;动态匹配经历了初级不匹配-初级匹配-中级匹配-良好匹配四个阶段;只有环境绩效与财务绩效达到高级匹配时,才能实现最大的经济效益,最佳的环境效益,利益相关者获得正回报。

An Empirical Study on the Matching Development of Environmental Performance and Financial Performance of Heavy Pollution Enterprises: a Case of an Iron& Steel Enterprise

Under the background of ecological civilization construction, an important way to achieve high-quality economic growth and effective utilization of resources is to guide the matching development of environmental and financial performances of heavy pollution enterprises. With an iron and steel enterprise as the research subject, this study analyzes the matching mechanism between environmental and financial performances via the matching theory in physics; the matching level of the two, based on the data from 2005 to 2019, is also measured. The results show that the comprehensive development level of the two performances in that enterprise has been improved in recent years, but it must be recognized that the overall development level is still relatively low, thereby, there is much space for continuous progress. The results also demonstrate that the dynamic matching process involves four stages in order, namely, primary mismatch, primary matching, intermediate matching, and good matching. It is observed that we can achieve the maximum economic benefits, the best environmental benefits and obtain positive returns only if the two performances are matched at the advanced level.