摘要
环境管理和财务业绩间的关系越来越受到人们(尤其是从事学术研究和企业实践的人们)的关注,然而这方面的现有研究主要集中在制造业上。文章研究的目的是要分析研究服务业中环境管理和财务业绩间的关系。选用了2011年我国从事各种商业活动的1 228个服务企业的大量样本,应用单因素和多因素分析法验证了所提出的五个假设,数据分析结果表明在服务业中环境管理对财务业绩确实起着积极的影响作用。
The attention to the relationship between environmental management and financial performance has been grow- ing. Research in this area has, however, tended to focus primarily on manufacturing industries. Our goal in the study is to analyze the relationship between environmental management and financial performance in the context of the service industry. Using a cross - sectional sample of 1, 228 service organizations spanning a wide range of business activities, it tests a se- ries of five hypothesized relationships using both univariate and multivariate analyses. The results are robust across the data- set and show conclusively that environmental management does indeed positively affect financial performance in the service sector.
出处
《科技管理研究》
CSSCI
北大核心
2014年第1期213-217,共5页
Science and Technology Management Research
关键词
环境管理
自然环境
财务业绩
服务企业
environmental management
natural environment
financial performance
service sector
