Article(id=1321858767868768271, tenantId=1146029695717560320, journalId=1146123222451335185, issueId=1321858603695321525, articleNumber=PA20260928_9jiLfBwv, orderNo=null, doi=null, pmid=null, cstr=null, oa=null, hot=null, price=null, onlineType=0, articleFormat=0, articleType=null, articleTypeStr=null, receivedDate=1774454400000, receivedDateStr=2026-03-26, revisedDate=null, revisedDateStr=null, acceptedDate=null, acceptedDateStr=null, onlineDate=1793085289209, onlineDateStr=2026-10-27, pubDate=1781020800000, pubDateStr=2026-06-10, doiRegisterDate=null, doiRegisterDateStr=null, onlineIssueDate=1793085289208, onlineIssueDateStr=2026-10-27, onlineJustAcceptDate=null, onlineJustAcceptDateStr=null, onlineFirstDate=null, onlineFirstDateStr=null, sourceXml=null, magXml=null, createTime=1793085289208, creator=admin, updateTime=1793085289208, updator=admin, issue=Issue{id=1321858603695321525, tenantId=1146029695717560320, journalId=1146123222451335185, year='2026', volume='26', issue='11', pageStart='1', pageEnd='300', issueExtLink='null', onlineDate='null', pubDate='1781020800000', pubDateStr='2026-06-10', beforeIssueId=null, nextIssueId=null, price=null, status=1, issueComplete=0, articleOrder=1, issueType=-1, specialIssue=null, createTime=1793085250065, creator='ztmeta', updateTime=1793085769843, updator='13701087609', preIssue=null, nextIssue=null, articleTotal=null, ext={EN=IssueExt(id=1321860783877767293, tenantId=1146029695717560320, journalId=1146123222451335185, issueId=1321858603695321525, language=EN, specialIssueTitle=, coverIllustrator=null, specialIssueEditor=, specialIssueAbout=), CN=IssueExt(id=1321860783877767294, tenantId=1146029695717560320, journalId=1146123222451335185, issueId=1321858603695321525, language=CN, specialIssueTitle=, coverIllustrator=null, specialIssueEditor=, specialIssueAbout=)}, issueFiles=null, downloadFileDto=null}, startPage=216, endPage=223, ext={CN=ArticleExt(id=1321858768896372752, articleId=1321858767868768271, tenantId=1146029695717560320, journalId=1146123222451335185, language=CN, title=山东省节能环保产业发展能力评价与提升策略, columnId=null, journalTitle=科技和产业, columnName=null, runingTitle=null, highlight=null, articleAbstract=

以山东省节能环保上市公司为研究对象,基于改进的熵值法构建综合发展能力评价体系,运用多元回归与双重平行中介模型,实证检验企业内部财务特征对高质量发展潜能的影响及其传导机制。研究发现:财务绩效的驱动效应呈现显著的结构性分化,资产报酬率、净资产收益率等指标具有正向促进作用,而总资产净利润率却呈显著负向抑制,揭示了产业内部分企业为追求短期盈余而牺牲长期战略的短视现象;机制检验表明,技术创新资本化与内部代理成本控制构成了财务资源向发展动能转化的双重传导路径,创新赋能与精益治理分别发挥了核心的中介作用;企业规模呈现非对称的调节特征,整体资产体量的单纯扩张引发了显著的“规模不经济”,并削弱了盈利向成长的转化效率,但在营运资金周转维度,大企业能凭借供应链主导地位发挥正向的杠杆放大功能。据此,提出引导企业向长期价值治理转型、深化“技术+治理”双轴驱动、实施差异化规模优化战略及完善绿色金融体系的对策建议,促进产业高质量发展,为推动同类型产业的高质量发展提供经验证据与政策参考。

, authors=null, authorsList=null, authorCompany=null, correspAuthors=null, authorNote=null, correspAuthorsNote=null, copyrightStatement=null, copyrightOwner=null, extLink=null, articleAbsUrl=null, sourceXml=null, magXml=null, pdfUrl=https://oss.bj-dx-dzqywjd-hlw-icp.inspurcloudoss.com:6063/cast-journal-prod/b5079199368b487ab911ba9ddfad6acd.pdf?response-content-disposition=attachment%3B%20filename%3D%221671-1807-2026-11-0216.pdf%22&X-Amz-Algorithm=AWS4-HMAC-SHA256&X-Amz-Date=20261027T065620Z&X-Amz-SignedHeaders=host&X-Amz-Expires=604799&X-Amz-Credential=NjRlNmUzOGMtM2Y3OC00MDQ3LThkMmYtN2JkODRmYmI3MTgw%2F20261027%2Fbj-dx-dzqywjd-hlw-icp%2Fs3%2Faws4_request&X-Amz-Signature=c707345d4518aa2248a0d9bea87e88f2b7bd1939bff48eb7c951f8279ed8302e, pdf=3S6NZK9G8Xj0+tZAIGuqSA==, pdfFileSize=null, pdfExtLink=null, richHtmlUrl=null, mobilePdfUrl=null, reviewReport=null, pdfFirstPage=null, abstractGraph=null, abstractGraphContent=null, abstractVideo=null, citation=null, cebUrl=null, magXmlContent=null, mapNumber=null, fund=null)}, authors=[Author(id=1321858769223528469, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858767868768271, orderNo=1, firstName=null, middleName=null, lastName=null, nameCn=李文琪, orcid=null, stid=null, country=null, authorPic=null, dead=null, email=[], emailSecond=null, emailThird=null, correspondingAuthor=0, authorType=2, ext={CN=AuthorExt(id=1321858770930610198, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858767868768271, authorId=1321858769223528469, language=CN, stringName=李文琪, firstName=null, middleName=null, lastName=null, prefix=null, suffix=null, authorComment=null, nameInitials=null, affiliation=null, department=null, xref=¹,², address=^1. 青岛酒店管理职业技术学院会计学院,青岛266061,^2. 云南大学工商管理与旅游管理学院,昆明650500 青岛酒店管理职业技术学院会计学院,青岛266061, bio=李文琪: 青岛酒店管理职业技术学院会计学院,青岛266061; 云南大学工商管理与旅游管理学院,昆明650500 李文琪(2000—),女,山东青岛人,博士研究生,助教,研究方向为企业管理、区域经济。, bioImg=null, bioContent=null, aboutCorrespAuthor=null)}, companyList=null)], keywords=[Keyword(id=1321858771060633623, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858767868768271, language=CN, orderNo=1, keyword=节能环保产业), Keyword(id=1321858771136131096, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858767868768271, language=CN, orderNo=2, keyword=技术创新), Keyword(id=1321858771240988697, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858767868768271, language=CN, orderNo=3, keyword=企业规模), Keyword(id=1321858771312291866, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858767868768271, language=CN, orderNo=4, keyword=高质量发展), Keyword(id=1321858771404566555, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858767868768271, language=CN, orderNo=5, keyword=绿色金融)], refs=null, funds=[Fund(id=1321858771513618460, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858767868768271, awardId=2104566418616946690, language=CN, fundingSource=2025年度云南省厅级课题, fundOrder=null, country=null), Fund(id=1321858771597504541, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858767868768271, awardId=2104566418616946691, language=CN, fundingSource=2025年度山东省职业教育产教融合研究专项课题, fundOrder=null, country=null), Fund(id=1321858771740110878, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858767868768271, awardId=2104566418621140994, language=CN, fundingSource=2025年度青岛酒店管理职业技术学院学校科研基金项目, fundOrder=null, country=null), Fund(id=1321858771840774175, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858767868768271, awardId=2104566418621140995, language=CN, fundingSource=山东省社科规划重点项目, fundOrder=null, country=null)], companyList=[AuthorCompany(id=1321858769038979089, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858767868768271, xref=1, ext=[AuthorCompanyExt(id=1321858769055756306, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858767868768271, companyId=1321858769038979089, language=CN, country=null, province=null, city=null, postcode=null, companyName=青岛酒店管理职业技术学院会计学院,青岛266061, departmentName=null, remark=^1. 青岛酒店管理职业技术学院会计学院,青岛266061)]), AuthorCompany(id=1321858769127059475, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858767868768271, xref=2, ext=[AuthorCompanyExt(id=1321858769135448084, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858767868768271, companyId=1321858769127059475, language=CN, country=null, province=null, city=null, postcode=null, companyName=云南大学工商管理与旅游管理学院,昆明650500, departmentName=null, remark=^2. 云南大学工商管理与旅游管理学院,昆明650500)])], figs=null, attaches=null, journal=Journal(id=1146119232468656133, delFlag=0, nameCn=科技和产业, nameEn=Science Technology and Industry, nameHistory1=null, nameHistory2=null, issn=1671-1807, eissn=, cn=11-4671/T, coden=null, periodic=3, language=CN, oaType=是, ccby=null, superviseOffice=null, ownerOffice=null, pubOffice=null, editorOffice=null, officeType=null, aims=null, clcCode=null, officeProv=null, officeCity=null, officeAddr=null, officeZip=null, officeEmail=null, officePhone=null, editDirector=null, officeDirector=null, officeDirectorPhone=null, officeStaffNum=null, officeEmpNum=null, coverPicUrl=65omA9nasEwsJtKyya4q2A==, journalPrice=null, startedYear=null, abbrevIsoEn=Sci Technol Ind, journalRemark=null, publicationField=null, createdTime=null, updatedTime=1788948806777, createdBy=null, updatedBy=13041195026, firstLetterCn=K, firstLetterEn=K, subjectCode=Multidisciplinary, subjectName=null, subjectCodeEn=Multidisciplinary, subjectNameEn=null, picCn=65omA9nasEwsJtKyya4q2A==, picEn=/wwFtLNQXxKpecNSjAf1AQ==, jcr=null, cjcr=null, exts=[JournalExt(id=1304509103758398326, language=CN, name=科技和产业, nameHistory1=null, nameHistory2=null, managedBy=中国科学技术协会, sponsoredBy=中国技术经济学会, publishedBy=《科技和产业》编辑部, editorOffice=, officeProv=null, officeCity=null, officeAddr=, officeZip=, editDirector=, officeDirector=null, officePhone=null, coverPicUrl=null, journalRemark=, submitArticleUrl=null, websiteUrl=http://www.kjhcy.org/kjycy/home, createdTime=1788948806943, updatedTime=1788948806943, createdBy=13041195026, updatedBy=13041195026, submissionGuidelinesUrl=http://www.kjhcy.org/kjycy/site/menu/20110121105642001, submissionAuthorUrl=http://www.kjhcy.org/kjycy/author/login, submissionEditorUrl=http://www.kjhcy.org/kjycy/editor/login, submissionReviewUrl=http://www.kjhcy.org/kjycy/user/login, submissionCeEditorUrl=, submissionAeEditorUrl=, option={"copyright":""}), JournalExt(id=1304509103808729975, language=EN, name=Science Technology and Industry, nameHistory1=null, nameHistory2=null, managedBy=, sponsoredBy=, publishedBy=, editorOffice=, officeProv=null, officeCity=null, officeAddr=, officeZip=, editDirector=, officeDirector=null, officePhone=null, coverPicUrl=null, journalRemark=, submitArticleUrl=null, websiteUrl=http://www.kjhcy.org/kjycy/home, createdTime=1788948806955, updatedTime=1788948806955, createdBy=13041195026, updatedBy=13041195026, submissionGuidelinesUrl=, submissionAuthorUrl=http://www.kjhcy.org/kjycy/author/login, submissionEditorUrl=http://www.kjhcy.org/kjycy/editor/login, submissionReviewUrl=http://www.kjhcy.org/kjycy/user/login, submissionCeEditorUrl=, submissionAeEditorUrl=, option={"copyright":""})], databaseList=null, tenantJournalId=1146123222451335185, websiteList=[Website(id=1148243202395595182, webName=null, webTitle=null, webDomain=null, webCopyrigh=null, webIpcNo=null, seoTitle=null, seoKeywords=null, seoDescription=null, tenantJournalId=null, journalId=1146123222451335185, journalNameCn=null, journalNameEn=null, grayFlag=null, tenantId=1146029695717560320, platformId=null, journalGroupId=null, journalGroupNameCn=null, journalGroupNameEn=null, type=1, domain=https://castjournals.cast.org.cn/joweb/kjhcy/CN, language=CN, createTime=1751692112778, createBy=18614031015, updateTime=1753522130587, updateBy=18614031015, name=科技和产业-中文站点, tplId=1146099689490845704, title=科技和产业, delFlag=0, indexPage=/home, props=[WebsiteProps(id=1155919343281103033, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1148243202395595182, code=articleTextType, value=kx, createTime=1753522247381, updateTime=1753522247381, creator=18614031015, updator=18614031015), WebsiteProps(id=1155919343260131510, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1148243202395595182, code=banner, value=null, createTime=1753522247376, updateTime=1753522247376, creator=18614031015, updator=18614031015), WebsiteProps(id=1155919343251742901, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1148243202395595182, code=logo, value=https://castjournals.cast.org.cn/joweb/kjdb/CN/file/pic?fileId=NeDGaoVSnAwTO5bjjrifjg==, createTime=1753522247374, updateTime=1753522247374, creator=18614031015, updator=18614031015), WebsiteProps(id=1155919343272714424, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1148243202395595182, code=picServerUrl, value=https://castjournals.cast.org.cn/joweb/kjdb/CN/file/pic, createTime=1753522247379, updateTime=1753522247379, creator=18614031015, updator=18614031015), WebsiteProps(id=1155919343268520119, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1148243202395595182, code=staticResourcePath, value=https://castjournals.cast.org.cn/joweb/cast_kjdb_cn_619/, createTime=1753522247378, updateTime=1753522247378, creator=18614031015, updator=18614031015)]), Website(id=1155919131955314719, webName=null, webTitle=null, webDomain=null, webCopyrigh=null, webIpcNo=null, seoTitle=null, seoKeywords=null, seoDescription=null, tenantJournalId=null, journalId=1146123222451335185, journalNameCn=null, journalNameEn=null, grayFlag=null, tenantId=1146029695717560320, platformId=null, journalGroupId=null, journalGroupNameCn=null, journalGroupNameEn=null, type=1, domain=https://castjournals.cast.org.cn/joweb/kjhcy/EN, language=EN, createTime=1753522197002, createBy=18614031015, updateTime=1753522207756, updateBy=18614031015, name=科技和产业-英文站点, tplId=1146101810881728533, title=Science Technology and Industry, delFlag=0, indexPage=/home, props=[WebsiteProps(id=1155919498877194448, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1155919131955314719, code=articleTextType, value=kx, createTime=1753522284478, updateTime=1753522284478, creator=18614031015, updator=18614031015), WebsiteProps(id=1155919498860417229, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1155919131955314719, code=banner, value=null, createTime=1753522284474, updateTime=1753522284474, creator=18614031015, updator=18614031015), WebsiteProps(id=1155919498852028620, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1155919131955314719, code=logo, value=https://castjournals.cast.org.cn/joweb/kjdb/CN/file/pic?fileId=NeDGaoVSnAwTO5bjjrifjg==, createTime=1753522284472, updateTime=1753522284472, creator=18614031015, updator=18614031015), WebsiteProps(id=1155919498873000143, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1155919131955314719, code=picServerUrl, value=https://castjournals.cast.org.cn/joweb/kjdb/CN/file/pic, createTime=1753522284477, updateTime=1753522284477, creator=18614031015, updator=18614031015), WebsiteProps(id=1155919498864611534, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1155919131955314719, code=staticResourcePath, value=https://castjournals.cast.org.cn/joweb/cast_kjdb_cn_619/, createTime=1753522284476, updateTime=1753522284476, creator=18614031015, updator=18614031015)])], journalTitle=科技和产业, weixinUrl=null, journalUrl=null, iacademicId=null, status=1, seqNo=null, journalTitleEn=Science Technology and Industry, journalPhotoCn=65omA9nasEwsJtKyya4q2A==, journalPhotoEn=/wwFtLNQXxKpecNSjAf1AQ==, journalFirstLetter=K, journalRecommend=null, journalNew=null, journalCollection=null, jcrJf=null, cjcrJf=null, jcrJfStr=null, cjcrJfStr=null, submissionFirstDecision=null, sciSubjectClassification=null, casSubjectClassification=null, citeScore=null, totalCitationFrequency=null, icpCode=null, psCode=null, advertisingLicenseCode=null, copyrightInformation=null, country=null, option=, provinceCode=null, provinceName=null, collectFlag=false, interPubPlatform=, interPubPlatformUrl=null), detailUrlCn=https://castjournals.cast.org.cn/joweb/kjhcy/CN/Y2026/V26/I11/216, detailUrlEn=https://castjournals.cast.org.cn/joweb/kjhcy/EN/Y2026/V26/I11/216, pdfUrlCn=https://castjournals.cast.org.cn/joweb/kjhcy/CN/PDF/Y2026/V26/I11/216, pdfUrlEn=https://castjournals.cast.org.cn/joweb/kjhcy/EN/PDF/Y2026/V26/I11/216, aliStartDate=null, aliEndDate=null, collectionFlag=false, citedCount=null, citedUrl=null, previewStatus=0, delFlag=0, hasFullText=0, orderTime=1781020800000, fullTextJson=null, articleText=null, reference=null)