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1、-------环境成本与企业绩效关系的实证研究取环境成本指标时综合运用并结合了会计绩效指标与相关理论，设计出关于造纸行业环
境成本的指标，以期望这些指标不但对造纸行业，也能对其他行业选取环境成本指标起到一定的辅助效果。第五，研究得出新结论。从造纸行业环境成本的特殊角度，探讨环境成本与绩效的关系，得出了新的结论，可供参考和借鉴。研究过程中存在两个不足：企业环境成本界定面小，样本量较少。关键词：环境成本；企业绩效；实证研究；造纸行业；回归分析II-----------西华大学硕士学位论文AbstractEnterprisesplayaveryimportant
2、roleintheprocessofsocialandeconomicdevelopment.Environmentalinformationenterprisemanagementdepartmentofenvironmentalperformanceevaluation,aneffectivewaytoimprovethesupervisionoftheguaranteeandthebasisofthelevelofenvironmentalmanagement,butalsothenationalenvironmentalmanagementdepa
3、rtment,andthecommunityofcorporateenvironmentalbehavior.Withthegradualincreaseawarenessofenvironmentalprotectioninthenationalgovernment,thereportofthe18thCPCNationalCongresstofurtherclarifytheproposednewrequirementstobuildanecologicalcivilization,andtoagoodecologicalenvironmentofth
4、ecountryin2020becameoneoftheimportantrequirementsasbuildingamoderatelyprosperoussociety.Environmentalprotectionhasbecomeacorporatehottopic,andalsobecomethefocusofattentionofvariousscholars.Althoughenvironmentalcostsrelatedtothetheoryofdivergentviews,butdomesticandforeignscholarson
5、thestudyoftheenvironmentalcosts,andenvironmentalcostsofcorporateperformanceimpactisconstantlyimprove.Therefore,therelationshipbetweenthecostandbusinessperformanceoftheresearchenterpriseenvironmentisimportant.Scholarscontinuein-depthstudyoftheenvironmentalcosttheory,andachievedgood
6、results,butmanyhotissuesarenotaconsistentpointofview,suchasthedefinitionofenvironmentalcosts,environmentalcostsofmetering,environmentalcosts,andcorporateperformancerelationship,thereisaneedfurtherexplored.Thesummaryofthecharacteristicsofthedefinitionoftheconceptofcorporateenvironm
7、entalcostsandenvironmentalcostsmakefurtherelaboratedonthebasisofsumminguptheresearchofscholars.Theenvironmentalcostisaneconomicorganization,suchasenterpriseconsumingduetoeconomicorotheractivitiesintheprocessofsustainabledevelopment,thevalueofnaturalresourcesandecologicalfactors,as
8、wellasothercostspaidtotheimplemen
