【作者】 王喆；

【导师】 赵息； 杨政良；

【作者基本信息】 天津大学 ， 会计硕士（专业学位）， 2017， 硕士

【摘要】 经济高速发展,人类生活环境由此产生了剧变。工业排放、人口急剧增加带来的资源滥用使得全球环境日益恶劣,其中最为突出的环境问题就是二氧化碳排放带来的全球变暖和生态系统破坏。许多国家和国际组织对二氧化碳排放问题越来越重视并积极的采取措施,将碳减排列入了衡量企业发展的因素中。企业是进行碳减排的直接受益者,因而更是碳减排的第一责任人。本文对碳减排和企业绩效两者关系进行分析。碳减排是企业独特且不可替代的优势,这种优势显然可以促进其绩效提高,企业绩效提高的同时也会为碳排放提供资金和技术支持。本文在实证研究方面,把世界500强企业中披露碳信息的企业作为研究样本数据,自变量选取二氧化碳排放量变化率,因变量选取资产报酬率。实证结果表明,企业碳减排对当期的绩效会产生负面影响,但是从长期角度来看,碳减排与企业绩效是正相关关系。由此,从长远来看,实行碳减排对一个企业的生存、发展壮大是有积极意义的,在当期企业只顾发展却不注重环保的背景下,将控制碳排量提升到管理战略角度是十分必要和迫切的,对进一步其开展碳减排活动也提供了理论依据与现实动力。最后,根据本文分析,有针对性地提出几点如何优化碳减排的建议。更多还原

【Abstract】 With the development of the economy,the living environment of human being has sharply changed.Industrial emission and rapidly increase of population trigger the abuse of resource,which result in the worse global environment.The most highlight environmental problem is the emission of carbon dioxide,it brings about the global warming and the ecosystem broken.Many countries and international organization increasingly pay attention on C O₂ emission and take some measures,for example,putting emission of CO₂ as one estimation of a company’s development.Enterprise is the directly beneficiary from CO₂ emission,thus it is the first responsible person.This thesis analyzes the relationship between the achievements of the enterprise and emission of CO₂.Decreasing the emission of CO₂ is the unique and irreplaceable advantage for incorporation,this advantage can obviously promote enterprise’s efficiency,which result in the supporting of technology and capital.In empirical study aspect,this thesis takes the data of carbon dioxide emission from top 500 companies as researching sample,carbon dioxide emission ratio as the independent variable,and return on assets as the dependent variable.The testing result indicates that reducing the emission of CO₂ would negatively influence company’s efficiency in short term;however,there is a positive relationship between reducing emission of CO₂ and efficiency of incorporation.Thus restricting the emission of CO₂ would positively relates to the survival and development of enterprise in long term.When the enterprise just focuses on developing without protecting environment,it urgently need to improve the management of decreasing carbon dioxide emission.It offers the theory support and motivation for reducing carbon dioxide emission.In the end,according to the analysis of this article,several suggestions are proposed on reducing the emission of CO2.更多还原