随着“十三五”规划的逐步实施，践行绿色发展理念、共建美丽中国的观念 已经渗入到经济社会的各个环节之中。作为典型的高能耗、高污染、产能过剩的 “两高一剩”行业，化工行业环境表现一直是社会各界关注的热点。现有文献大 多从宏观层面或者中观层面对中国工业环境效率问题进行研究，基于微观层面对 化工企业环境效率的研究鲜少。本文通过收集我国化工行业沪深两市A股上市 企业的环境效率及其影响因素的相关数据，采用实证分析方法检验其环境保护成 果，比较分析其差异的原因。本研究对于指导化工企业提升环境绩效、走绿色发 展之路具有一定的理论意义和现实意义。 论文以沪深两市A股上市的化工企业作为研究样本，运用含非期望产出的 SBM模型（SBM-Undesirable模型）对2017-2018年化工企业的环境效率进行测 定，对化工企业环境效率现状进行分析。分别从化工企业子行业和股权性质两个 角度，分析化工不同子行业和不同股权性质化工企业环境效率现状及差异。接着， 对化工企业环境效率与经济效率进行比较，进一步考察环境污染对效率的影响。 最后利用Tobit回归模型对化工企业环境效率的影响因素进行研究。 研究结果表明：2017-2018年我国化工企业环境效率整体水平不高，且化工 行业不同子行业环境效率存在差异，其中基本化学原料制造业和化学农药制造业 的环境效率水平最低。不同股权性质的企业环境效率差异显著，其中国有企业环 境效率水平最低。化工企业环境效率略低于企业经济效率，近半数企业属于经济 效率低-环境效率低类型企业。技术水平、地区环境规制、企业股权性质、企业所 属子行业以及资本劳动比均对环境效率产生了显著的影响。 本文的贡献在于：第一，从企业微观数据出发，对化工企业的环境效率进行 评价，分别从化工子行业和股权性质两个视角，研究了不同企业环境效率之间的 差异，丰富了企业环境会计的研究；第二，基于利益相关者理论和可持续发展理 论等，结合化工企业环境效率的分析结果，对环境效率的影响因素进行探究，为 政府部门和企业管理者提供环境治理的新思路。 关键词：环境效率，影响因素，SBM模型，Tobit回归，化工企业 武汉理工大学硕士学位论文 III Abstract With the gradual implementation of the "Thirteenth Five-Year Plan", the concept of practicing green development and building a beautiful China has permeated all aspects of the economy and society. As a typical “two high and one surplus” industry with high energy consumption, high pollution, and excess production capacity, the environmental performance of the chemical industry has always been a hot spot of concern in all sectors of society. Most of the existing literature studies the environmental efficiency of China's industries from the macro level or the meso level, and few studies on the environmental efficiency of chemical companies based on the micro level. This thesis collects data on the environmental efficiency of listed companies in China's chemical industry and its influencing factors, uses empirical analysis methods to test their environmental protection achievements, and compares and analyzes the reasons for their differences. This research has certain theoretical and practical significance for guiding chemical companies to improve environmental performance and take the path of green development. This thesis takes chemical companies listed on the A-share market in Shanghai and Shenzhen as a research sample, and uses the SBM model with undesired output(SBM-Undesirable model) to measure the environmental efficiency of chemical companies in 2017-2018, and presents the status of environmental efficiency of chemical companies. Perform analysis. Then from the perspective of chemical industry sub-industries and the nature of equity, the environmental efficiency status and differences of different chemical industry sub-industries and different equity nature chemical enterprises are analyzed. Then, the environmental efficiency and economic efficiency of chemical companies are compared, and the impact of environmental pollution on efficiency is further examined. Finally, the influence factors of Tobit regression model on the environmental efficiency of chemical companies. The research results show that: from 2017 to 2018, the overall level of environmental efficiency of China's chemical companies is not high, and the environmental efficiency of different sub-sectors of the chemical industry is different. Among them, the basic chemical raw material manufacturing industry and chemical pesticide manufacturing industry have the lowest levels of environmental efficiency. The environmental efficiency of enterprises with different nature of equity is significantly different, and the environmental efficiency of state-owned enterprises is 武汉理工大学硕士学位论文 IV the lowest. The environmental efficiency of chemical enterprises is slightly lower than the economic efficiency of enterprises, and nearly half of them belong to the type of low economic efficiency-low environmental efficiency. Innovative capabilities, regional environmental regulations, the nature of corporate equity, the subsectors to which the company belongs, and capital deepening all have a significant impact on environmental efficiency. The contribution of this thesis: First, from the micro data of the company, the environmental efficiency of chemical companies is evaluated. From the perspectives of the chemical sub-sector and the nature of equity, the differences between the environmental efficiency of different companies are studied and the research of enterprise environmental accounting is riched; Secondly, based on the interests of cooking theory and sustainable development theory, combined with the actual situation of chemical companies, to explore the influencing factors of environmental efficiency, to provide new ideas for environmental governance for government departments and business managers. Key words:Environmental efficiency; Influencing factors; SBM model; Tobit regress; Chemical enterprises; 武汉理工大学硕士学位论文 V 目录 摘要..................................................................................................................... II Abstract ............................................................................................................... III 第1章 绪论.......................................................................................................... 1 1.1 研究目的及意义..................................................................................... 1 1.1.1 研究目的...................................................................................... 1 1.1.2 研究意义...................................................................................... 2 1.2 国内外文献综述..................................................................................... 3 1.2.1 关于环境效率内涵及其测度的研究.......................................... 3 1.2.2 关于环境效率影响因素的研究.................................................. 7 1.2.3 研究述评...................................................................................... 9 1.3 研究内容及方法................................................................................... 10 1.3.1 研究内容.................................................................................... 10 1.3.2 研究方法.................................................................................... 11 1.4 本文的创新点....................................................................................... 12 第2章 相关概念及基础理论............................................................................ 14 2.1 相关概念............................................................................................... 14 2.1.1 环境效率的内涵........................................................................ 14 2.1.2 数据包络分析的基本概念........................................................ 15 2.2 理论基础............................................................................................... 16 2.2.1 可持续发展理论........................................................................ 16 2.2.2 利益相关者理论........................................................................ 16 2.2.3 投入与产出理论......................................................................... 17 2.3 环境效率的基本研究方法.................................................