我国企业环境责任的研究起步较晚，笔者通过和讯网的环境责任评价结果对
中央企业履行环境责任的水平进行了量化，结果显示我国中央企业的环境责任履
行处于一个较低的水平，有很大的改善空间。因此，了解了该领域研究的现状和
前沿后，论文把企业特征、公司治理、外部影响三个维度的综合性影响因素作为
解释变量，选取了 2012-2015 年连续存在的在上海证券交易所和深圳证券交易所
上市的 100 家中央企业的面板数据进行了多元回归，且通过了稳健性检验，结果
显示：中央企业的盈利能力、偿债能力、高管性别比例、监事会规模、社会监督
水平、区域经济发展水平对于履行环境责任有正向影响；企业的成长能力、公司
规模、高管年龄、两值兼任、股权集中度对履行环境责任有负向影响；高管薪酬、
高管学历、股权制衡度未通过显著性检验，说明其对中央企业履行环境责任没有
显著影响
论文在相关理论的基础上进行了实证研究，从结构上分为了六个部分。第一
部分为绪论，主要介绍了研究的背景、目的、意义及国内外学者的研究成果，在
此基础之上确定了本文的研究思路、研究方法。第二部分为相关概念与理论基础，
介绍了企业环境责任的起源、概念及相关理论，为本文奠定坚实的理论基础。第
三部分为中央企业履行环境责任的现状，借助和讯网的环境责任打分对中央企业
履行环境责任的现状进行了量化和描述性统计。第四章为影响因素的确定，从企
业特征、公司治理、外部影响三个方面确定了影响中央企业环境责任履行的多维
综合性因素，并根据相关理论基础提出了十四个假设。第五章为实证研究，通过
多元回归对面板数据进行了实证分析，并进行了稳健性检验。第六章为研究结论
及对策建议，并对论文的不足提出了针对性建议
关键词：中央企业；环境责任；影响因素；多元回归ABSTRACT
iii
ABSTRACT
Environmental pollution incident occurred frequently in recent years, threatening
the people&39;s life and living conditions, the survival of people for environmental
protection consciousness gradually awakening, investors become more and more
attention to environmental responsibility in the capital markets. Countries put forward
the concept of scientific development and build a harmonious society construction,
guide and standardize the management behavior of enterprises, strengthening the
construction of its environmental responsibility, the central enterprises as the main
body of public economy and the backbone of state-owned economy, actively perform
environmental responsibility to advance the strategic adjustment of state-owned
economic layout and structure, the implementation of the national macroeconomic
regulation and control, enhance national comprehensive competitive power and
safeguarding national economic security, promote the national economy and social
environment, balanced and sustainable development has the vital role. Therefore，
Central enterprise environmental responsibility has become a national obligation, and
the way of the specific content of environmental responsibility and definition is still
very fuzzy, fulfillment of environmental responsibilities of the state is bad, so the
factors restricting the level of corporate environmental responsibility become hot
issues of common concern to the social from all walks of life and key problems.
Enterprise environment responsibility research starts late in our country, the
author through HeXun environmental liability rate of the central enterprises to the
level of environmental responsibility has carried on the quantitative, the results show
that the environment responsibility of the central enterprises in China to perform at a
lower level, there is a big improvement space. So the author will domestic and foreign
scholars to perform the influence factors of environmental responsibility for the
enterprise to carry on the summary and induction, understand the status quo of the
research in the fields and frontier, the characteristics of enterprises, corporate
governance, external influence, three dimensions of comprehensive influence factors
as explanatory variables, selected the 2012-2015 continuous exist in Shanghai stock
exchange and shenzhen stock exchange listed on the panel data of 100 companies
multiple regression, and passed the robustness test, the results showed that the central
enterprise&39;s profit ability, debt paying ability, executive sex ratio, size of the board of
supervisors, social supervision level, regional level of economic development for the
performance of environmental responsibility has a positive influence; Enterprise
growth capacity, the company scale, the executives of age, two values, equity
concentration has a negative effect on performance of environmental responsibility;
Executive compensation, executive education, equity balance degree not by
significance test had no significant influence to the central enterprises to fulfill
environmental responsibility.ABSTRACT
iv
In this paper, on the basis of related theory has carried on the empirical research,
from the structure is divided into six parts. The first part is introduction, mainly
introduced the research background, purpose, significance and the research results of
scholars at home and abroad, on this basis to determine the research ideas, research
methods of this article. The second part is the related concepts and theoretical basis,
this paper introduces the concept of the origin of corporate environmental
responsibility, and related theory, to lay a solid theoretical foundation in this paper.
The third part is the central enterprises to the status quo of environmental
responsibility, with the help of HeXun rate their environmental responsibility of the
central enterprises to fulfill their environment responsibility present situation has
carried on the quantitative and descriptive statistics. Chapter iv for the determination
of influence factors, characteristics, corporate governance, from the enterprise
external influence three aspects determines the impact of central enterprise
environmental responsibility to fulfill the multi-dimensional comprehensive factors,
and put forward the fourteen hypothesis according to the relevant theoretical basis.
The fifth chapter for empirical research, through multiple regression of panel data has
carried on the empirical analysis, and a robustness test was carried out. Chapter vi
conclusions and countermeasures and Suggestions for research, and puts forward
corresponding proposals on the shortage of the paper.
Key Words：The central enterprises, Environmental responsi
-bility, Influencing factors, Multiple regression目 录
v
目 录
独创性声明........i
关于论文使用授权的说明........i
中 文 摘要....ii
ABSTRACT........iii
1. 绪论.....
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