法制环境、环境管理控制与环境绩效——来自重污染行业的经验证据

Legal Environment,Environmental Management Control and Environmental Performance:Empirical Evidence from Heavy Polluted Industry

环境管理控制系统是企业环境治理的制度性体系,对于提升企业环保水平具有重要意义。文章在构建环境管理控制质量评价体系基础上,以重污染行业为样本,理论分析并实证检验企业环境管理控制对环境绩效的影响。研究发现:企业环境管理控制对环境绩效具有显著正向作用,法制环境对两者关系具有正向调节效应,在法制环境较好的地区,企业环境管理控制对于环境绩效具有更强的促进作用,在国有企业中,法制环境的正向调节效应更强。

The environmental management control is an institutional system of corporate environmental governance,which is of great significance to the promotion of environmental protection level.Based on the construction of environmental management control quality evaluation system,this paper takes the heavy polluted industry as a sample,theoretically analyzes and empirically tests the impact of environmental management control on environmental performance.The research conclusions are as follows.Environmental management control has a significant positive impact on environmental performance,and the legal environment has a positive regulatory effect on the relationship between them.Environmental management control has a stronger role in promoting environmental performance in areas with a better legal environment,and in state-owned enterprises,the regulatory effect of the legal environment are stronger.