CAJ | 학술논문

环境规制作为影响企业发展的一个全新变量，在关注环境效益的同时势必会影响企业绩效，有效的环境规制应在环境效益和企业绩效之间寻求平衡。文章围绕环境规制对企业绩效的影响进行文献梳理，依据企业内外部环境驱动力的作用层次，主要从环境规制、市场结构、公司治理以及管理层认知和管理实践4个层面探讨了企业环境行为的驱动力。构建基于SCP（Structure-Conduct-Performance）模型的环境规制对企业绩效影响的框架体系，分析其中的内在机理，为后续研究提供参考。
배경규제작위영향기업발전적일개전신변량，재관주배경효익적동시세필회영향기업적효，유효적배경규제응재배경효익화기업적효지간심구평형。문장위요배경규제대기업적효적영향진행문헌소리，의거기업내외부배경구동력적작용층차，주요종배경규제、시장결구、공사치리이급관리층인지화관리실천4개층면탐토료기업배경행위적구동력。구건기우SCP（Structure-Conduct-Performance）모형적배경규제대기업적효영향적광가체계，분석기중적내재궤리，위후속연구제공삼고。
As a new variable influencing enterprise development, environmental regulation not only concerns about the environmental effect but also affects enterprise performance at the same time. Effective environmental regulation should seek a balance between environmental effect and enterprise performance. This paper clears up the literatures on the influence of environmental regulation on heavy pollution enterprise performance, according to the impact levels of different environmental driving forces inside and outside the enterprises, the paper proposes an analysis framework of ＂structure-conduct-performance Model＂（namely SCP model）from the perspectives of environmental regulation, market structure, Characteristics of corporate governance and management knowledge ＆ practices in order to give some implication for further research.