等部分内容。论文的公布（包括以电子信息形式刊登）授权 东南大学研究生院办理。 研究生签名： 导师签名： 日期：摘要 I 中文摘要 环境管制对企业环境战略选择的影响研究 研究生姓名： 导师姓名： 单位： 环境管制是国家为平衡环境安全、经济利益和社会稳定而采取的一系列行 动，旨在解决环境污染负外部性问题，实现经济发展和环境保护“双赢”。国 家通过环境管制政策的制定与实施，将企业环境污染外部成本内部化，促使企 业重新权衡成本收益，从战略层面考虑自身环境责任履行。企业环境战略是其 在政府环境管制下为减少自身生产经营活动环境影响，而制定的长期资源配置 计划。环境管制下，企业内部资源和外部产业环境也会影响企业环境战略选择， 有必要以环境管制对企业环境战略选择的影响为主线，进一步分析企业内部资 源和外部产业环境对两者关系的作用效果，以厘清企业环境战略制定的影响机 制。 本文首先梳理了企业环境战略和环境管制的内涵，在企业“战略三脚架” （the Strategy Tripod）框架下分析环境管制对企业环境战略选择的影响机制， 以及企业内部资源和产业环境对其影响方式，认为企业环境战略选择除受政府 制度因素（即环境管制）影响外，还受产业环境和内部资源条件的作用；然后， 以我国上市工业企业为样本，根据企业环境管理积极程度和环保资源投入主动 性将环境战略划分为消极型、应对型和积极型，结合地方政府环境管制，分析 了环境管制对企业环境战略的影响机制，以及不同层级政府控股企业面对环境 管制的应对机制；最后，从企业内部资源和产业环境视角，探析了企业财务资 源冗余、人力资源冗余，以及产业成长性、动态性和复杂性对环境管制与企业 环境战略选择关系的影响。 研究结果表明：（1）环境管制显著影响企业环境战略选择，但企业环境治 理存在惰性，不同强度环境管制对企业环境战略选择影响效果不同，高环境管 制对企业积极型环境战略选择的促进效果更明显；（2）国有企业受政府环境治 理理念影响大，但不同层级政府控股企业对环境管制的响应程度不同，环境管 制对省级政府控股企业环境战略选择的积极影响最大、中央控股企业次之，对 地市级政府控股企业环境战略选择的积极影响不存在；（3）企业资源冗余并不 能缓解政府环境管制冲击，反而会限制企业环境责任履行、弱化环境管制对企 业环境战略选择的积极影响，财务资源冗余和人力资源冗余高的企业面临地方 政府环境管制选择积极型环境战略的倾向性更低；（4）不同类型产业环境特征 对环境管制和企业环境战略选择关系的调节效果不同，产业成长性和复杂性不 能强化环境管制对企业环境战略选择的积极影响，而产业动态性可显著正向调 节环境管制与企业环境战略选择的关系。 关键词：环境管制；企业环境战略；资源冗余；产业环境东南大学硕士学位论文 II Abstract Research on the Influence of Environmental Regulation on the Choice of Corporate Environmental Strategy Student name: Supervised by: Submitted to: Environmental regulation is a series of actions taken by the state to balance environmental safety, economic development and social stability, which aims to solve the negative externalities of environmental pollution and achieve a “win-win” between economic development and environmental protection. Through the formulation and implementation of environmental protection policies and regulations, the state promote corporates to internalizes the external costs of environmental pollution, which have to revalue the cost and benefits from its environmental behaviors, and consider the environmental responsibility fulfillment from a strategic perspective. The corporate environmental strategy is a long-term resource allocation plan that is developed under the government`s environmental regulation, whose aim is to reduce the environmental impact of its own production and operation activities. In addition, corporate internal resources and external industrial environmental may also influence the choice of corporate environmental strategy. So, it is necessary to further analyze the adjustment effect of internal resource and external industrial environmental, on the relationship between government`s environmental regulation and corporate environmental strategy formulation. This article firstly sorts out the connotation of corporate environmental strategy and environmental regulation. Under the perspective of corporate “strategy tripod” theory, it analyzes the impact mechanism of environmental regulation on corporate environmental strategy choosing, and the way corporate internal resources and industrial environmental affect it. And it points out that the choice of corporate environmentalstrategyisnotonlyaffectedbythegovernmentsystem(ieenvironmental regulation), but also adjusted by industrial environment characteristics and internal resource situation. Then taking industrial listed enterprise as sample, this article divide the environmental strategy into negative, responsive and positive according to the enthusiasmoftheenvironmentalmanagementandenvironmentalresourcesinvestment. Combinedwithregionenvironmentalregulationdata,itanalysestheimpactmechanism of environmental regulation on corporate environmental strategy, and the coping mechanism of different levels of government-controlled enterprises under external environmental regulation. Finally, based on the industry-based view and resource- based view, the article studies the influence of corporate financial resources slack, human resource slack, and the industrial growth, dynamics and complexity on the relationship between environmental regulation and corporate environmental strategy choosing. The results show that: (1) Environmental regulation can significantly affect the choiceAbstract III of corporate environmental strategy, but corporate environmental governance is inert. Different intensity environmental regulation has different effects on corporate environment choosing, high-intensity environmental regulation promotes positive corporate environmental strategy choosing. (2) State-owned enterprises are greatly influenced by the government`s environmental protection concept, but the environmental regulation has different impact on various level of government- controlled enterprises. (3) Slack resource can`t alleviate the impact of government environmental regulation. Corporate financial slack will hinder the fulfillment of corporate environmental responsibility from a long perspective, and high intensity of corporate human resource slack are less inclined to choose a positive environmental strategy under the environmental regulation. (4) Different types of industrial environmental characteristics have different moderating effect on the relationship of environmental regulation and corporate environmental strategy choosing. Industrial growthandcomplexitycan`tstrengthenthepositiveimpactofenvironmentalregulation on the choice of corporate environmental strategy, and industrial dynamics can significantly and positively adjust the relationship between environmental regulation and corporate environmental strategy choice. Keywords: Environmental regulation; Corporate environmental strategy; Slack resource; Industrial environment东南大学硕士学位论文 IV 目录 中文摘要 .......................................................................................................................I Abstract........................................................................................................................II 目录 ............................................................................................................................ IV 第一章 绪论 ..................................................................................................................1 1.1 研究背景与研究意义..................................................................................................1 1.1.1 研究背景...........................................................................................................1 1.1.2 研究意义...........................................................................................................2 1.2 研究内容与技术路线图..............................................................................................3 1.2.1 研究内容...........................................................................................................3 1.2.2 技术路线图.......................................................................................................4 1.3 研究方法和主要创新点................................