中文摘要：

随着社会经济的发展，环境保护与经济发展之间的矛盾在我国日益突出，环境保护成为评价企业经济效益和社会效益的一大重要因素。本文运用单案例研究方法，以松下电器产业株式会社为案例研究对象，采用文献资源、档案数据等方式收集资料，借助数据编码和归类方法进行数据分析，围绕生产流通和管理支撑两个层次，探讨如何构建环境经营体系，并提出对我国企业开展环境经营的启示与建议。

英文摘要：

With the development of social economy, conflicts between environmental protection and economic development in China have been increasingly prominent. Environmental protection has become a major problem influencing enterprise＇s economic benefit and social benefit. In this context, the case study method is applied, Panasonic Electric Industrial Co., Ltd. is taken as a research object, data are collected from information resources and file data, and the method of da- ta encodingand collation is used to explore bow to build environment operation system around the production and distribution dimensions and management support dimension, and some advice and inspiration is given to Chinese enterprises.