企业环境财务指数及其绩效牵引测度研究

In recent years, the environmental problem has become a important social issue which is focused by people of all social levels, as a source of environmental pollution, what corporate should do to respond the problem? And how scholars to guide companies improve the environment and the corporate image? It has become a problem which should be thought and discussed deeply by enterprise administrator and scholars. This research will conduct a comprehensive literature review, thereby based on the review, oriented by the "symbiosis concept", we will structure environmental management strategy theory platform and corporate environmental performance measurement system, thus build the corporate environmental financial index (EFI), and then study the corporate environmental performance and measure the EFI's performance traction. Moreover, we will build the EFI database and through two methods, namely mathematical empirical and logistics case study to analysis the process of environmental strategy management, sequentially indicate the strategy map and management path of environmental management, environmental performance and performance traction, thus promote enterprises to develop sustainably and help society achieve healthy development.

环境问题已成为当今社会各阶层人士关注的重要社会问题，作为环境污染源头之一的企业，应该如何应对环境问题？作为学者，又应该如何引导企业改善环境、提升企业形象，发挥环境绩效牵引作用？这已成为当前企业管理者和学者们迫切需要认真思考和深入探讨的问题。本研究将在全面回顾国内外相关文献和深入社会调查的基础上，以"共生观"为价值导向，构建环境管理战略理论平台和企业环境绩效评价体系，并由此建立企业环境财务指数（EFI），进而对企业环境绩效及其指数的牵引力进行测度研究，以及企业环境财务指数数据库建设，最后通过数据实证和案例实证两个维度的勾画，全面解析企业环境管理战略的落地过程，揭示企业加强环境管理、提升环境绩效、形成绩效牵引的战略地图和管理路径，使企业真正达到可持续发展和整个社会的健康发展。

本研究从环境财务融合的视角，构建企业环境财务指数体系，进而对企业环境财务融合绩效牵引机理进行解析，同时进行了企业环境财务指数数据库建设，通过实证研究，全面揭示企业加强环境管理、提升财务与环境融合绩效，最终使企业真正达到可持续发展和整个社会的健康发展。对于当前严峻的环境保护形势下，如何引导企业、尤其是重污染行业的企业，在履行企业社会责任，制定和执行企业社会责任战略，确定其环境保护与其财务投入的平衡点，即环境财务融合的决策过程中，具有较强的科学意义和应用前景。