【作者】 孙金花；

【导师】 冯英浚； 毕克新；

【作者基本信息】 哈尔滨工业大学 ， 技术经济及管理， 2008， 博士

【摘要】 中小企业虽然在国民经济中有着重要的地位与作用,但它在谋求自身发展的同时,也给自然生态环境带来了巨大压力。特别是在我国加入WTO后,中小企业面临更坚固的绿色贸易壁垒,所以势必对其通过提高环境绩效来加快形成企业核心竞争力和实现经济可持续发展的要求更加迫切。可以说,科学合理地评价中小企业环境绩效水平,不仅能使各级政府以持续的方式准确地掌握与各行业中小企业实施环境绩效管理相关的和可验证信息,而且还便于中小企业经营者发现自身在环境绩效管理方面所存在的根本性问题及其主观有效努力程度,进而有利于区域、行业科学合理地制定相应的环境政策、法规以及中小企业采取相应的提高环境绩效水平的策略。因此,深入开展中小企业环境绩效评价体系的研究工作具有重要理论意义和现实意义。中小企业环境绩效评价的实质是运用一定的调查方法,得到有关中小企业环境绩效的数据,对中小企业环境绩效进行定量及定性的实证性研究,其中主要包括环境绩效评价研究和策略研究。现有的环境绩效评价理论和方法体系仅仅是依据一定的指标体系框架来评价企业环境绩效,缺乏一套完整且具体的评价指标体系来研究具有不同行业性质的企业环境绩效,因此不能真实、全面地反映出企业环境绩效对形成核心竞争力和实现经济可持续发展的作用。针对目前中小企业在环境绩效评价研究中存在的问题,本文做了较为深入的研究工作,以期为中小企业环境绩效评价体系研究提供一种全新的理论与方法框架。通过对中小企业及环境绩效的研究分析,论证了中小企业在影响生态环境方面的重要作用。可以说,较低的中小企业环境绩效水平已经严重影响了其核心竞争力的形成和经济的可持续发展。因此,本文首先对中小企业环境绩效及其评价的相关含义进行了界定,总结出应用在企业环境绩效领域的一般评价方法的适用范围和不足,并对中小企业环境绩效评价的过程、特点及原则进行了阐述,深入挖掘了影响中小企业环境绩效评价结果精确度的各种因素。其次为了能构建出科学合理的中小企业环境绩效评价指标体系,还深入分析了企业环境绩效与经济绩效关系的相关理论及动态关系模型,总结出两者之间的相互作用机制。在此基础上,对两者之间的关系进行了深入系统地分析,认为它们并不是简单的正相关或负相关,应从企业表面特征和内部环境管理方式两个角度来对其予以确定。针对不同行业的中小企业,分别从环境质量绩效和环境财务绩效两个维度出发,在依据国际ISO14031环境绩效评价标准和生态效益评价标准的基础上,结合我国国情和中小企业自身特点,从企业环境绩效与经济绩效关系的角度考虑,对有关中小企业环境绩效数据进行调查,构造了中小企业环境绩效评价指标体系的测度框架。在此基础上,依据评价指标体系的设计思路和设计原则,构建了具有一定独特性、可比性和全面性的中小企业环境绩效评价指标体系。常用的企业环境绩效评价方法,无法将相互关联的样本指标有效地集成起来,无法消除人们对其指标的主观价值判断,且无法剔除企业自身客观基础条件差异所产生的影响,因而导致评价结果不足以真实地反映企业环境绩效及难以发现评价结果中所蕴含的信息。针对这些问题,本文采用数据包络分析的基本思想,结合遗传神经网络方法的优势,提出了一种能够适用于中小企业环境绩效这类多对象、多因素、多层次和模糊的实际评价问题的二次相对效益动态评价模型,使其能够真正反映出企业实际的环境绩效和便于对评价结果进行深入分析,为评价中小企业环境绩效水平和深入发现企业在实施环境绩效管理过程中的问题提供了一种新的手段。采用本文提出的二次相对效益动态评价模型,针对我国山东省胶南市不同行业的20家样本企业,对其环境绩效进行了实证分析,即评价及策略研究。通过实证研究结果的分析,一方面验证了这套中小企业环境绩效评价理论和方法在实际应用中的准确性与可靠性;另一方面揭示出中小企业在实施环境绩效管理过程中所存在的根本性问题,进而为政府制定相应的环境政策法规和对策建议提供了科学合理的量化依据。更多还原

【Abstract】 Small and medium-sized enterprises (SMEs) possess an important position and play an essential role to national economy, but they have a large pressure on eco-environment when developing. Especially with China’s access to WTO, SMEs are becoming stronger and stronger green barriers to trade, which demands the core competitive capability and economic sustainable development obtained by improving environmental performance more urgently. In other words, scientific and reasonable evaluation can not only provide verifiable information related to SMEs in different industries to manage environmental performance for governments at different levels by the sustainable means, but also facilitate operators to find the problems and subjective effectiveness effort extent in the process of environmental performance management, and formulate corresponding environment regulations and laws in different regions and industries and offer environmental performance policy for SMEs. It is obvious that research on evaluation system of environmental performance in SMEs is of theoretical values and practical significances.The essence of the evaluation of environmental performance in SMEs is to obtain relevant data by certain survey method, and to carry out quantitative and qualitative demonstrated study on SMEs’environmental performance, including the study on evaluation and policy of environmental performance. The current theories and methods only evaluate enterprises’environmental performance according to certain indicator system framework, lacking a whole and concrete evaluating indicator system to study the environmental performance of different industries’enterprises, which hardly can truly reflect the contribution of environmental performance to the core competitive capability and economic sustainable development. According to these problems, this dissertation has a deeper insight to offer an up-to-date framework of theory and method.Through the analysis and study on SMEs and their environmental performance, this dissertation proves their important functions in influencing eco-environmental. Apparently, the lack of environmental performance level has seriously affected the core competitive capability and economic sustainable development. Therefore, this dissertation firstly defines the connotations related to environmental performance of SMEs and its evaluation, and summarizes the disadvantages of common evaluation methods used in enterprises’environmental performance. In addition, the process, characteristics and principles of environmental performance evaluation in SMEs are illustrated, and various factors influencing environmental performance evaluation of SMEs are explored from the viewpoint of environmental quality and finance performance respectively. Secondly, in order to construct scientifical and reasonable evaluation indicators system of environmental performance in SMEs, this paper also analyzes the relevant theory and dynamical relation model on the relationship between enterprises’environmental performance and economic performance, and the interactional mechanism is summarized. On the basis, their relationship is analyzed deeply. This kind of relation can not be considered to be positive or negative, which should be determined by surface feature and inner environment management.In view of SMEs belonging to different industries and considering international ISO14031 environmental performance and eco-efficiency evaluation standards, the situation of China and the characteristics of SMEs, the relevant data of environmental performance of SMEs are investigated on the basis of analyzing the relationship between environmental performance and financial performance, so that the measurement framework of evaluation indicators system of environmental performance in SMEs can be constructed. In the light of the route and principles of evaluation index system, the evaluation index system of environmental performance in SMEs is established, which is particular, comparable and comprehensive.Taking into account the difficulties in frequently-used evaluation methods of environmental performance, which cannot effectively synthesize the related sample data, reduce subjective value judgment and objective basis condition difference leading to an inadequate reflection of environmental performance and incomplete information latent in evaluation results, this dissertation, based on DEA combined with GA-BP, proposes a dynamic model on secondary relative profit, which can be applied to a practical multi-object, multi-factor, multi-level and fuzzy evaluation. This model can reflect the real environmental performance in SMEs and offer a new means to analyze and evaluate environmental performance level and discover problems containing in the process of implementing environmental performance management.Employing this dynamic model based on secondary relative profit, a demonstrated analysis of 20 sample enterprises of typical variable industries in Jiaonan, China, is conducted, namely to carry on research on evaluation and policy. The results show that the evaluation theory and method of environmental performance in SMEs have proved to be practical and reliable. Meanwhile, the problems existing in the process of environmental performance management are disclosed, providing quantitative and reasonable basis for enacting corresponding environmental regulations and working out productive strategies.更多还原