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Research On The Relationship Between The External Environment,Green Management And Enterprise Competitiveness

Posted on:2019-02-13Degree:MasterType:Thesis
Country:ChinaCandidate:L J WangFull Text:PDF
GTID:2359330542493734Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of China's economy,environmental problems are becoming more and more prominent.The global warming,the greenhouse effect and the frequent eruptions of various natural disasters have forced people to begin to reflect on the relationship between economic development and environmental protection."World Environment Day","energy conservation and emission reduction" and other vocabulary,people began to pursue a low carbon environment friendly way of life.In 2015,the new "environmental protection law" was implemented,and the new law clearly stipulates that the heavy pollution industry must be based on their actual situation,the disclosure of environmental information of enterprises,the implementation of environmental protection emissions,public pollution,and eliminated the technology,process and product adverse environment.Environmental accounting is the bridge and link between the enterprise and the environment.It is the environmental accounting,as the main medium,that the disclosure of the environmental information will be finally realized.For the public,environmental information disclosed by enterprises is an important way for the masses to understand enterprises.Only by monitoring and promoting environmental protection behaviors from different aspects can enterprises enhance their green competitiveness.Enterprises play an important role in the economic environment,and have the obligation to bear the responsibility of environmental protection.The implementation of green management is an important way to deal with the threat of the external environment,improve the internal management and improve the competitive advantage.In the low carbon economy,the sustainable development of enterprises under the background of enterprise only pay attention to environmental problems is the development of a permanent solution,then it can be through the implementation of green management,improve the competitiveness of enterprises? What is the relationship between the green management and the competitiveness of the enterprise? In addition,what impact will the external environment have on green management and enterprise competitiveness? Based on the perspective of the external environment,this paper reveals the relationship between green management and the competitiveness of enterprises.This paper combs the literature at home and abroad,mainly involving the theory of sustainable development,the theory of circular economy,and the theory of competitiveness.It lays the theoretical foundation for the external environment,the green management and the competitiveness of the enterprises.Combing and summarizing the literature of green management at home and abroad,according to the concept definition and connotation,we have sorted out the evaluation system of green management,which is divided into four parts,12 sub indicators,and 0-1 variables to measure green management.Asset contribution rate reflects the profitability of enterprise assets.It is also one of the core indicators to measure business capabilities and profitability.It can largely describe the performance and competitiveness of enterprises.The study found that the chemical industry listed companies selected the data of 2012-2016 is positively related to green management and the competitiveness of enterprises;external environment from Fang Gang(2011)of the market index,respectively,the four aspects of market,government intervention,financial development and legal environment for inspection.It is found that the better the degree of marketization,the level of financial development and the legalized environment,the stronger the impact of green management on the competitiveness of enterprises.The lower the level of government intervention,the more beneficial it is for enterprises.
Keywords/Search Tags:Environmental information disclosure, External environment, Green management, Enterprise competivenes
PDF Full Text Request
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