摘要
改革开放以来,我国经济快速发展,但经济发展与资源环境不平衡的矛盾日益突出,特别是随着我国工业化进程的加快,资源消耗也大幅增加；与此同时,工业化带来的环境污染也在加剧。然而,我们不得不面对这样两个事实：一方面,消耗大量资源的同时,资源利用效率较低。另一方面,工业发展付出了巨大的环境代价。
面对资源约束趋紧、环境污染严重、生态系统退化的严峻形势,2005年,党的十六届五中全会首次明确提出要加快建设资源节约型、环境友好型社会,促进经济发展与人口、资源、环境相协调。2007年党的十七大报告提出到2020年基本形成节约能源资源和保护环境的产业结构、增长方式和消费模式。2012年党的十八大报告更是明确指出：必须树立尊重自然、顺应自然、保护自然的生态文明理念,把生态文明建设放在突出地位,融入经济建设、政治建设、文化建设、社会建设各方面和全过程。从微观层面来看,基于社会责任的角度,企业是社会极其重要的基本细胞,拥有社会其他成员无法取得和拥有的资源优势,由此奠定了企业承担主要的节约环保主体这一社会责任的逻辑基础。2006年新《公司法》的一项重大制度创新就是将包括环保节约在内的公司社会责任纳入法律条款,明确规定公司从事经营活动必须承担社会责任。基于自身长远发展的角度,工业企业面临的能源消耗大、污染严重、技术含量不高以及管理方式粗放等主要问题已成为制约其可持续发展的主要障碍。因此,工业企业的两型化发展是本文研究的核心内容。
本文以理论分析与实证研究相结合的方法,试图对上述问题进行比较深入和系统的分析。论文的主要研究工作和内容集中在以下几个方面：
(1)在文献梳理的基础上,本文归纳出了企业两型化发展研究的内容体系：“影响因素——两型化发展--影响结果”。根据该体系,笔者首先建立了一个企业两型化发展前因后果的理论框架,从企业外部和内部环境深入分析了企业两型化发展的驱动因素及主要障碍,并阐述了两型化发展通过企业有形和无形两种资源影响企业经济绩效的机理。然后构建了一套企业两型化发展综合评价指标体系,并对样本企业的两型化发展效率进行了测度。在此基础上,从内、外部两个维度选择指标建立企业两型化发展效率影响因素模型,并进行实证分析。最后,考察了企业两型化发展对于经济绩效的作用。
(2)建立了一个企业两型化发展前因后果的理论框架。
基于库尔特·勒温的社会行为一般规律公式,从企业外部和内部环境深入分析了企业两型化发展的驱动因素及主要障碍。企业两型化发展的驱动因素,从外部环境看,主要有四个方面：一是市场需求拉动；二是技术进步推动；三是政府行为驱动；四是进军国际市场的需要。从内部环境看,也主要有四个方面：一是管理层意识；二是追逐经济利益；三是提高企业声誉；四是企业可持续发展的需要。企业两型化发展的主要障碍,从外部环境来看,主要有三点：一是发展阶段制约；二是经济手段难以落到实处；三是环境立法与执法存在不足。从内部环境来看,主要有两点：一是管理层认知与行为不一；二是发展目标的矛盾性。
按照资源基础理论,决定企业经济绩效的关键因素是企业拥有的异质性资源,而资源可分为有形资源与无形资源两类。企业两型化发展将有利于提高自身有形和无形资源。一方面,企业积累低透明度、难以模仿和替代的异质性有形资源,提高企业资源利用效率,降低原材料生产成本及环境排污成本。另一方面,两型化发展有利于提高企业声誉,从而积累企业无形资源。上述两块资源的增加均将有利于提升企业经济绩效。
(3)运用评价理论和效率理论构建了一套企业两型化发展综合评价指标体系。该指标体系将投入分为资源投入、能源投入和环境污染；产出为经济产出。在此基础上,运用超效率DEA对样本企业的两型化发展效率进行了测度。同时,本文将样本企业进行不同类型的划分后发现：不同规模、不同要素密集度、不同行业特征和不同地区的企业其两型化发展效率存在一定差异。
(4)分别从内、外部两个维度选择技术进步、两型文化、环境规制强度、资源使用价格、政府补贴及奖励等作为解释变量构建企业两型化发展效率影响因素模型,运用动态广义矩法(GMM)进行分析,并从企业不同类型的角度分析了内部因素影响两型化发展效率的差异,结果表明：①资源使用价格、政府补贴及奖励、技术进步以及两型文化对企业两型化发展效率有显著正向影响；②环境规制对企业两型化发展效率的作用在经济学意义上不显著；③企业所在区域、企业规模、行业特征以及企业要素密集度等方面的不同使得各企业两型化发展效率存在差异。并通过Heckman两步法对上述结论进行稳健性检验,认为上述结论基本是稳健的。
(5)基于成本理论、资源基础理论和社会责任理论分析了企业两型化发展对于企业经济绩效的作用；并结合实证分析识别出企业两型化发展对企业经济绩效的直接与间接两种影响途径。
本文将该作用分为直接和间接两个途径：一是节约资源、能源和环境排放成本直接提高经济绩效；二是通过履行社会环境责任,提高自身社会声誉从而提升企业绩效。实证结果显示：企业两型化对企业经济绩效的总效应都为正,且滞后一期的总效应更大。但是根据企业类型进行划分后的结果显示,在某些情况下当期的企业两型化发展效率对企业经济绩效的直接效应为负,从而抵消了一部分正的间接效应；而在另外一些情况下当期的企业两型化发展效率对企业经济绩效的直接效应为正,进一步强化了普遍为正的间接效应。在此基础上,运用三阶段最小二乘(3SLS)替代方差分解的两阶段最小二乘,重新对原联立方程进行了稳健性检验,结论是当其他因素得到控制的情况下,提高企业两型化发展效率对企业经济绩效是有提升作用的。
(6)以某汽车制造企业为案例进行深入分析。并从加强企业两型化发展的外部环境建设和企业两型化发展的内生能力建设两个方面提出对策建议。
Thanks to the policy of reformation and opening,Chinese economy has developed quickly. However,the contradiction between economic development and resource environment surges increasingly. Especially along with the quickening process of industrialization, resource consumption is greatly increased. Moreover, pollution brought by Industrialization has intensified. Meanwhile, we have to face the two facts:Firstly, high resource consumption, low resource use efficiency. Secondly, industrial development pays the huge environmental costs.
Faced with the grim situation of tight resource constraints, serious environmental pollution and ecosystem degradation, an explicit proposal to accelerate the construction of resource-saving and environment-friendly society, which can is supposed to promote coordinated economic development, population resources and environment, was put forward for the first time on the Fifth Plenum of the16th CPC in2005.Seventeenth Party Congress report in2007put forward "to promote a conservation culture by basically forming an energy-and-resource-efficient and environment-friendly structure of industries, pattern of growth and mode of consumption." The eighteenth congress report in2012has made it clear that we must establish an ecological civilization concept of respecting and protecting nature by putting ecological civilization construction in a prominent position, integrating it into all aspects and the whole process of economic, political, culture, society construction. From the micro level, based on social responsibility, enterprise is an essential part of society, with advantages in resources which are not available for other members of society. Thus the logical foundation of the responsibility of the primary environmental conservation body is laid. The new "Company Law" in2006, a major institutional innovation is to bring corporate social responsibility, including environmental conservation, into the terms of the law, which specified company engaged in business activities must take social responsibility. Based on the long-term development, industrial enterprises are facing that energy consumption, serious pollution, low-tech as well as the extensive mode of management has become the main obstacle restricting the sustainable development. Thus, two-oriented enterprise development is the core of this study.
In this paper, a combination of theoretical analysis and empirical research methods is used to analyze the above issues in a more deep and systematic way. The main research work focused in the following areas:
(1) On the basis of the literature searching, this article summarizes research content of this development and establishes an analysis system of "influence factors-two-oriented enterprise development-result". Based on this system, a theoretical framework of causes and consequences is firstly established. In this framework, motives and major obstacles are analyzed from the angles of external and internal environment. And the mechanism of how the two-oriented development affects the enterprise economic performance by both tangible and intangible resources is elaborated. On this basis, an analytical framework from both internal and external dimensions is built to conduct the theoretical analysis of the factors that affect efficiency of two-oriented enterprise development. With all the work, an influencing factor model is built to conduct the empirical analysis. Finally, the effects of two-oriented enterprise development for its economic performance are inspected.
(2) Establish a theoretical framework of causes and effects of two-oriented enterprise development.
Based on Kurt Lewin's Social Behavior General Rule Formula, the motivation and the main obstacles are analyzed from the angle of both internal and external environment.When it comes to the motivation of two-oriented development, there are four major points from the external environment:market demand, technological progress, government action drive and the need to enter the international market. There are also four major points from the internal environment:management awareness, the pursuit of economic interests, the improvement of enterprise reputation and the needs of sustainable development.Major obstacle from external environment for the two-oriented enterprise can be concluded into: development stage restriction, difficulties to implement economic instruments and insufficient punishment mechanism; while from internal environment, management cognitive lag and the contradiction of development goals.
In accordance with the resource-based theory, it is the heterogeneous resources that serve as a key factor in deciding enterprise performance. The resources can be divided into tangible resources and intangible resources. The two-oriented development will be beneficial to improve both. On the one hand, Enterprises need to accumulate heterogeneous tangible resources, which are with low transparency, difficult to imitate and replace, to improve enterprise efficiency of resource use, as well as to reduce the production costs of raw materials and environmental pollution. On the other hand, this kind of development can help improve reputation, through which the enterprises accumulate intangible resources. Enterprise economic performance will benefit from the increase of the two resources.
(3) Evaluation theory and efficiency theory are used to construct a set of evaluation index system of two-oriented enterprise development. The index system will divide input into resources and energy investment and output is divided into environment output and economic output. Based on this, super efficiency DEA is used to sample enterprise to measure their efficiency. Meanwhile, after dividing the sample enterprises into different types, this paper finds out:Factors as firm size, business region, industry characteristics and factor intensity, make differences in efficiency of two-oriented development between enterprises.
(4) Construct a factors model on two-oriented enterprise development efficiency from both internal and external dimensions. In this model, technological advances, two-oriented culture, capital adequacy, environmental regulation, price of resources use and government incentives are used as the explanatory variable. Then, Dynamic Generalized Method is used to analyze the factors that affect the efficiency. Then, internal factors that affect the difference of the efficiency is analyzed from angles of different enterprise types. The results show:①The price of resources use, government incentives, technological advances, two-oriented culture has a significant positive effect on the development efficiency;②Environmental regulation and capital adequacy play a nonsignificant role on development efficiency in the economic sense;③Factors as business region, firm size, industry characteristics and ownership structure, make differences in efficiency of two-oriented development between enterprises. Some suggestions according to the results above are also put forward.
(5) The effect of two-oriented development on enterprise performance is analyzed based on the cost theory, resource-based theory and the theory of social responsibility; both direct and indirect impact pattern are identified through the method of empirical analysis.
This paper will divide this into direct and indirect effects:first, the direct economic performance improvement by saving energy and environmental resources cost of emissions; second, the indirect improvement by performing social environment responsibility and improving their social reputation. By putting those two factors into the enterprise profit maximization analysis framework, through the theoretical model derivation, relevant proposition is put forward and empirical research is conducted based on the hypothesis. The results show: the economic efficiency of two-oriented development based on the total effect is always positive. But according to the division of the enterprise type, when other factors under control, enhancing the two-oriented level on enterprise economic benefits play a role of promotion.
(6) Taking a automobile manufacturing enterprise for case analysis, this essay obtains useful insights. Suggestions are proposed from the construction of the external environment and endogenous capacity to the development of enterprises.
引文
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