Research On The Construction Of Enterprise Environmental Management Control System Under Environmental Regulation

Since the World Commission on Environment and Development was convened in 1987,sustainable development as a clear mode of development has been gradually adopted by all countries in the world as the inevitable trend of economic development.In the past,the present and the future,exploring how to achieve sustainable development is a common problem that all human beings face.In addition to exploring this issue from a macroscopic perspective,the academic community has gradually started to study enterprise environmental management control at a micro level.Meanwhile a systematic study has also started emerged.However,in the process of systematization,the study of corporate environmental management control has not fully and explicitly incorporated environmental regulation into the enterprise environmental management control system,but regarded it as a broad background.How to incorporate environmental regulation into the concrete implementation of corporate environmental management control has beenneglected to a certain extent.The disjunction between environmental management control and environmental regulation may cause enterprise to be unable to adapt to the external institutional environment under the background of sustainable development and thereby hinder the realization of the enterprise's goal.On the macro level,this will ead to the lack of effective micro path for sustainable development.In the face of such problems,this paper establishes the research goal of constructing enterprise environmental management control system under environmental regulation,with a view to clarifying theoretically the mechanism of corporate management control under environmental regulation and its inherent unity with the nature of sustainable development.Finally,the specific construction of environmental management control system provides a reasonable guarantee for the corporate goals in the environmental regulation background,and at the same time establishes the micro-foundation of sustainable development.Specifically,the research ideas of this paper can be summarized as four steps:"Put forward question-Analyzing question-Solving question-Testing theory"First step is reviewing history and putting forward question.This step is the third and fourth chapters.The third chapter,through the literature review of the field of corporate environmental management,found that the current corporate environmental management control gradually systematized,but not really established on the basis of environmental regulation.The fourth chapter,through the system background and practice review,found that China's environmental regulation system is increasingly perfect,but enterprise environmental management control is relatively backward.These two chapters clarify the significance of the construction of enterprise environmental management control system under the environment regulation from the theoretical and practical significance.Second step is setting up the theory framwork and analyzing the question.This step is the content of the fourth chapter,which is building a theory framework for corporate environmental management control under environmental regulation.This chapter begins with the essence of sustainable development and clarifies the importance of environmental regulation as a prerequisite for sustainable development.Then,it turns to the micro perspective and analyzes the change mechanism of enterprise management control under environmental regulation.It also analyses the implementation of environmental management control activities.Finally,through the reverse thinking,it reveals the microscopic basic significance of enterprise environmental management control system for sustainable development.Third step is buildding the management control system to solve the problem.This step is the main content of chapter five.On the basis of the concrete construction of the enterprise environmental management control system,the process of solving the problem is completed.Specifically,based on the inherent logic of enterprise environmental management control,this chapter builds an enterprise environmental management control system framework.On this basis,it constructs the internal environment of the enterprise environmental management control system and the five major programs of the enterprise environmental management control system.Final step is desining models to test the theory.This step is the main content of chapters six and seven.In essence,this paper studies the driving mechanism and implementation mechanism of micro-enterprise behavior under environmental regulation.So,a key question is:under the environmental regulation,companies will take the initiative to enhance the level of corporate environmental management control?The answer to this question is related to the consistency of the theoretical framework.Specifically,Chapter 6 examines the impact of environmental regulation on the corporate environmental management control by building a multiple regression model.Chapter Seven utilizes the quasi-natural experiment of the emissions trading system implemented in 2007 in China and builds a dual-difference Model to test the influence of environmental regulation based on Coase Theorem on the performance of enterprise environmental management control.These two chapters provide new empirical evidence for the motivation mechanism of corporate environmental management control under environmental regulation from a new perspective and also provide empirical support for the theoretical framework in Chapter Four.Through the above reasoning,this study obtains the following general conclusion:The essence of sustainable development is the organic unity of "sustainability" and"development",which is based on environmental regulation.With the improvement of environmental regulation,the external environment of the enterprise changes along with it,and the enterprises thus have the incentive to implement environmental management control activities.In order to effectively implement the environmental management control activities,enterprises should take the environmental regulation as the constraint,the management control system as the framework,and the internal environment as the basis to build the enterprise environmental management control system.As the unity of compliance and effectiveness of enterprise management,enterprise environmental management control system is consistent with the sustainable development.Through the concrete construction of enterprise environmental management control system,the goal of the enterprise is well contained,and the sustainable development also has a solid micro-foundation.The innovation and contribution of this article are mainly reflected in the following three aspects:Firstly,a theoretical framework of corporate environmental management controlunder macro-micro and micro-environmental regulation is constructed.This paper does not limit the enterprise environmental management control to the microscopic point of view,nor does it stop the issue of sustainable development at the macro level,but integrates this two questions as an organic whole.Secondly,environmental regulation is fully and specifically incorporated into the enterprise environmental management control system.Different from previous researches,this paper does not regard environmental regulation as only a broad institutional background.Instead,it incorporates environmental regulation into the enterprise environmental management control system and forms a concrete implementation mechanism of corporate environmental management contro.Thirdly,this research tests the impact of environmental regulation on enterprise environmental management control from a new perspective.On tone hand,this paper examines the impact of environmental regulation on corporate environmental management control performance and distinguishes between companies' reactions from the perspective of institutional stress.On the other hand,this article,through the construction of a double-difference model,tests the impact of emissions trading system on China's enterprise environmental management control.The empirical study of these two perspectives provides empirical evidence for the theoretical framework of the paper and is also conducive to extending the policy effectiveness of the emissions trading system to the corporate environmental management control.