绿色管理如何影响企业财务绩效?——战略导向和技术不确定性的影响

How Does Green Management Affect Corporate Financial Performance?——Effects of Strategic Orientation and Technological Uncertainty

基于自然资源基础观,本研究探索了企业战略导向(市场导向和政府导向)对绿色管理和企业财务绩效关系的调节作用,以及技术不确定性对战略导向调节作用的调节.基于227家中国制造企业的实证研究结果表明,政府导向对绿色管理和企业财务绩效的关系具有正向调节作用,市场导向对绿色管理和企业财务绩效的关系具有负向调节作用;技术不确定性加强政府导向的正向调节作用和市场导向的负向调节作用.研究结论丰富了绿色管理与企业财务绩效关系的情境因素研究以及战略导向领域中对政府导向的研究,同时对中国企业的绿色管理实践也具有一定的参考价值.

Based on the nature-resource-based view,it explored the effects of corporate strategic orientations(market orientation and government orientation)and technological uncertainty on the relationship between green management and corporate financial performance.Based on the empirical study on 227 Chinese manufacturing enterprises,the results show that government orientation has a positive moderation effect on the relationship between green management and corporate financial performance and market orientation has a negative moderation effect;technical uncertainty strengthens the positive moderation effect of government orientation and the negative moderation effect of market orientation.The results complement the research on the context factors of the relationship between green management and corporate financial performance,enrich the research on government orientation,and also have certain reference value for the green management practice of Chinese corporations.