系統識別號 | U0002-0307202010464200 |
---|---|
DOI | 10.6846/TKU.2020.00041 |
論文名稱(中文) | 政治活動能力以及循環經濟的強度對財務和環境之影響 |
論文名稱(英文) | Impact of political activity and signal of circular economy on financial and environmental performance |
第三語言論文名稱 | |
校院名稱 | 淡江大學 |
系所名稱(中文) | 會計學系碩士班 |
系所名稱(英文) | Department of Accounting |
外國學位學校名稱 | |
外國學位學院名稱 | |
外國學位研究所名稱 | |
學年度 | 108 |
學期 | 2 |
出版年 | 109 |
研究生(中文) | 王詩舒 |
研究生(英文) | Shih-Shu Wang |
學號 | 607600532 |
學位類別 | 碩士 |
語言別 | 繁體中文 |
第二語言別 | |
口試日期 | 2020-06-20 |
論文頁數 | 37頁 |
口試委員 |
指導教授
-
郭樂平
委員 - 黃仕斌 委員 - 楊志豪 |
關鍵字(中) |
循環經濟 政治活動能力 企業碳行為訊息 環境訊息揭露 |
關鍵字(英) |
Circular economy、Political activity Environmental information disclosure |
第三語言關鍵字 | |
學科別分類 | |
中文摘要 |
氣候變遷與二氧化碳排放為當前全人類共同面臨之環境問題,而循環經濟乃透過廢棄物資源化,節能降排,進而改善環境保護績效。中國身為世界的第二大經濟體,也是碳排放最大之國家,本文欲探討在中國社會主義體制下,私有企業在政治力相對薄弱的狀況下,當中國政府大力推動循環經濟政策時,其政治活動能力、循環經濟活動訊息以及當私有企業致力於循環經濟結合考量政治活動能力時對企業釋放之環境訊息(企業碳行為訊息)和財務績效之影響。 本研究期間為2011-2017年,橫跨中國十二五規劃至十三五規劃初期,研究結果顯示,政治活動能力愈高對企業環境有正向顯著之影響;循環經濟活動訊息越高,對財務績效有負向顯著之影響而對環境訊息之釋放則有正向顯著之影響;當私有企業致力於循環經濟活動時,若結合考量其政治活動能力,對環境訊息會有負向影響,特別是在敏感性產業以及有利潤之企業。研究結果亦發現,中國企業之政治活動力雖然無所不在,但似乎不是無所不能,而是取決於企業自身之環境績效。 |
英文摘要 |
Currently, climate change and carbon emissions are the common environmental problems faced by all mankind. The circular economy is believed to be the most effective method that is expected to improve the environmental problems. China is the second largest economy in the world, and it is also the world largest carbon emissions country. This study wants to explore that under the socialist system in China, how the profit-oriented private enterprises react when the Chinese government vigorously promotes circular economy policies. And what’s the effect of political activity、circular economy, and when the private enterprises dedicates in circular economy under the interference effect of political activity on both environmental and financial performance. The period of this study is from 2011 to 2017, across the 12th Five-Year Plan of China to the beginning of the 13th Five-Year Plan. The research results show that the circular economy and political activity have a positive impact on the release of environmental information, the circular economy has a negative effect on financial performance and when considering both the political activity and the circular economy, the environmental performance is negative, especially in sensitive industries and companies with net profits. The research also found that although “Guanxi” seems to be omnipotent, it doesn’t seem to be impeccable, but depends on the company's environmental performance. |
第三語言摘要 | |
論文目次 |
目錄 第壹章 緒論 1 第一節、研究背景與動機 1 第二節、研究目的 3 第三節、研究架構流程 4 第貳章 文獻探討及假說建立 6 第一節、“GUANXI”在中國 6 第二節、循環經濟在中國 8 第三節、政治活動能力與循環經濟活動訊息之影響 11 第參章 研究方法 13 第一節、研究架構 13 第二節、樣本及資料來源 13 第三節、研究方法 14 第四節、實證模型與變數之衡量 15 第肆章 實證結果與分析 21 第一節、敘述性統計 21 第二節、相關性分析 22 第三節、回歸結果分析 23 第伍章 結論與建議 26 第一節、研究結果 26 第二節、研究限制 28 第三節、研究貢獻 29 參考文獻 31 圖目錄 圖1-1 研究流程圖 5 圖3-1 研究架構圖 ………………………………………………………………….13 表目錄 表3-1:樣本選取表 14 表3-2:企業碳行為訊息評分表 16 表3-3:循環經濟之強度評分表 18 表3-4:變數衡量彙總表 20 表4-1:各變數之敘述性統計 21 表4-2:各變數間 Pearson 相關係數矩陣 22 表4-3:各變數間 Pearson 相關係數矩陣 22 表4-4:政治活動能力、循環經濟活動訊息對環境績效之迴歸分析 24 表4-5:政治活動能力、循環經濟活動訊息對財務績效之迴歸分析 25 表5-1:假說匯總 28 |
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