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近年来,企业环境管理已成为全球战略学者和管理学者广泛研究的主题。本文以中国转型经济为背景,运用制度理论、激励理论、资源基础观和利益相关者理论等,分析了中国转型期不同类型的企业,特别是私有企业和国有企业在制定环境管理战略决策时的动机,并通过数据实证分析了相关假设,结果表明,遵守监管是目前中国企业的主要环境管理动机;私营企业相对国企较重视经济效益优化,国企则明显以遵从监管法规为主要出发点。因此,中国转型经济中,推进环境管理首先需要进一步完善环境政策和环境管理法规,同时,对不同所有制的企业采取分类管理的政策。最后,论文对进一步研究进行了展望。
In recent years, corporate environmental management has become the subject of extensive research by strategic scholars and management scholars around the world. In the context of China’s transitional economy, this paper analyzes the different types of enterprises in transitional China, especially private-owned and state-owned enterprises, in making strategic decisions on environmental management, using institutional theory, incentive theory, resource-based theory and stakeholder theory. Motivation and empirical analysis of the relevant assumptions through data, the results show that compliance is the main environmental management motivation of Chinese enterprises; private enterprises relative to state-owned enterprises pay more attention to economic efficiency optimization, state-owned enterprises obviously follow the regulatory rules as the main starting point. Therefore, in China’s transitional economy, promoting environmental management first of all needs to further improve the environmental policy and environmental management laws and regulations, and at the same time, it should adopt a policy of classified management for enterprises with different ownership systems. In the end, the paper gives a prospect of further research.