摘要
以2009—2015年重污染行业上市公司为样本,实证研究在企业资源调节作用下环境规制对企业绩效的影响。研究表明：环境规制对企业绩效的影响效果并不显著;与一般资源相比,创新资源对环境规制与企业绩效之间的关系影响更为显著;沉淀性冗余资源、资源柔性对环境规制与企业绩效的关系起正向调节作用。同时在不同产权性质的企业中,资源对环境规制与企业绩效之间关系的调节作用存在差异。研究明确了资源的调节作用,丰富了资源管理理论,为企业应对环境规制、提高企业绩效提供了实现路径。
This paper uses 2009-2015 listed companies of heavy polluting industry as an example, and studies the effect between environmental regulation and enterprise performance under the action of enterprise resource regulation. The results show that the effect of environmental regulation on the performance of enterprises is not significant. Compared with the general resources, the impact of innovation resources on the relationship between environmental regulation and enterprise performance is more significant. The precipitation redundant resources and the flexibility of resources have a positive moderating effect on the relationship between environmental regulation and the performance of enterprises. At the same time, among property rights of different enterprises, environmental regulation on the impact of corporate performance there are differences under the regulation of resources. The study clarifies the regulatory role of resources, enriches the theory of resource management, and provides the realization path for enterprises to improve the performance of enterprises to cope with environmental regulation.
作者
胡元林
张萌萌
朱雁春
HU Yuanlin;ZHANG Mengmeng;ZHU Yanchun(Faculty of Management and Economics, Kunming University of Science and Technology, Kunming Yunnan 650093, Chin)
出处
《生态经济》
北大核心
2018年第6期73-78,共6页
Ecological Economy
基金
国家自然科学基金项目“环境规制影响企业绩效的过程、关键因素及作用机理——以重污染企业为例”(71362023)
关键词
环境规制
企业绩效
一般资源
创新资源
冗余资源
environmental regulation
corporate performance
general resources
innovative resources
redundant resources
