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随着我国对环境污染问题的日益重视以及相关环保政策法规的出台,企业不但要重视由资源带来的收益,还要承担因生产而污染环境的责任。文章从企业资源生态视角研究环境效率问题,在理清企业中资源、经济收益和环境影响内在联系的基础上采用ISBM-DEA和Tobit回归模型相结合的方法衡量环境效率。研究发现,企业资源利用的环境影响程度普遍较高,但企业的资源效率排名高不代表环境效率也高。进一步分析得出,投入的资源类型及其方向不同对环境效率的影响也不同,其中,有形资源及人力资源的投入与环境效率存在负相关关系,部分无形资源的投入与环境效率存在正相关关系。因此,企业要根据自身条件和不同资源的特点进行决策和管理,才能在不降低资源效率的同时提高环境效率、促进企业的绿色发展。
With the increasing emphasis on environmental pollution in our country and the promulgation of related environmental protection policies and regulations, enterprises should not only pay attention to the benefits brought by resources, but also bear the responsibility of polluting the environment due to production. The paper studies the problem of environmental efficiency from the perspective of enterprise resource ecology, and uses the method of ISBM-DEA and Tobit regression model to measure the environmental efficiency based on the clarification of internal relations among resources, economic returns and environmental impact in the enterprise. The study found that the environmental impact of enterprise resource utilization is generally high, but the high ranking of enterprise resource efficiency does not mean that the environmental efficiency is also high. Further analysis shows that the different types of resources and the different directions have different impacts on the environmental efficiency. Among them, the input of physical resources and human resources has a negative correlation with environmental efficiency, and there is a positive correlation between the input of some intangible resources and environmental efficiency . Therefore, enterprises should make decisions and manage according to their own conditions and characteristics of different resources so as to enhance environmental efficiency and promote green development of enterprises without reducing resource efficiency.