本文選題：環(huán)保產(chǎn)業(yè)　切入點(diǎn)：環(huán)境制度　出處：《陜西科技大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：21世紀(jì)是一個(gè)以科技發(fā)展為主導(dǎo)向的時(shí)代,“十一五”期間中國更提出了“以科技興環(huán)保”的戰(zhàn)略,環(huán)境保護(hù)是經(jīng)濟(jì)增長、結(jié)構(gòu)調(diào)整、民生改善的聚焦點(diǎn),環(huán)保產(chǎn)業(yè)科技投入財(cái)務(wù)績效與制度支持提升環(huán)保產(chǎn)業(yè)科技投入財(cái)務(wù)績效成為全球所關(guān)心的問題。相較發(fā)達(dá)國家而言中國的環(huán)保產(chǎn)業(yè)起步較晚,在環(huán)境保護(hù)的政策法規(guī)、環(huán)保產(chǎn)業(yè)的發(fā)展規(guī)模、環(huán)保產(chǎn)業(yè)的企業(yè)規(guī)模以及環(huán)保產(chǎn)業(yè)的政策導(dǎo)向上都與發(fā)達(dá)國家存在很大的差距。本文通過分析國內(nèi)外環(huán)保產(chǎn)業(yè)發(fā)展現(xiàn)狀,并對國內(nèi)外環(huán)保產(chǎn)業(yè)科技投入績效研究的程度以及國內(nèi)外關(guān)于引導(dǎo)企業(yè)資金投入環(huán)�？萍继嵘冃У闹贫戎С诌M(jìn)行探索,對比分析國內(nèi)外的差異并分析產(chǎn)生差異的原因。另外本文選取了中國具有代表性的幾家上市環(huán)保企業(yè),與選取的發(fā)達(dá)國家環(huán)保企業(yè)進(jìn)行實(shí)證檢驗(yàn),從企業(yè)的盈利能力和發(fā)展能力兩個(gè)方面進(jìn)行分析,運(yùn)用回歸分析法進(jìn)行線性分析,同時(shí)加入了控制變量,對研發(fā)投入情況做出研究,最后對比實(shí)證結(jié)論,通過借鑒發(fā)達(dá)國家的經(jīng)驗(yàn),針對性提出政策建議引導(dǎo)環(huán)保企業(yè)加大環(huán)保技術(shù)投入力度,提升環(huán)保產(chǎn)業(yè)科技投入財(cái)務(wù)績效,促進(jìn)環(huán)保產(chǎn)業(yè)持續(xù)健康的發(fā)展。本文主要包括七部分,首先,介紹研究的背景、意義和方法,通過對國內(nèi)外文獻(xiàn)進(jìn)行研究,了解國內(nèi)外關(guān)于相關(guān)課題的研究程度;第二,闡述研究需要的基礎(chǔ)理論;第三,從環(huán)保產(chǎn)業(yè)的產(chǎn)業(yè)規(guī)模、產(chǎn)業(yè)結(jié)構(gòu)、國家政策導(dǎo)向以及環(huán)保產(chǎn)業(yè)發(fā)展的推動(dòng)因素等方面分別分析了美國、日本、歐盟德國以及中國的環(huán)保產(chǎn)業(yè)的發(fā)展歷程,對國內(nèi)外環(huán)保產(chǎn)業(yè)科技投入與財(cái)務(wù)績效研究狀況作出分析,探索國外如何利用制度支持環(huán)保產(chǎn)業(yè)加大科技投入并提升科技投入財(cái)務(wù)績效;第四,通過剖析國內(nèi)外環(huán)保產(chǎn)業(yè)科技投入與財(cái)務(wù)績效的研究狀況構(gòu)建實(shí)證分析模型,選取國內(nèi)外環(huán)保企業(yè)進(jìn)行實(shí)證檢驗(yàn),比較中國與發(fā)達(dá)國家存在的差異,并探索導(dǎo)致差異的原因。第五,就實(shí)證分析結(jié)論,探索原因,借鑒發(fā)達(dá)國家利用政策制度支持環(huán)保產(chǎn)業(yè)科技投入財(cái)務(wù)績效的經(jīng)驗(yàn),對中國目前相關(guān)的財(cái)政、稅收等制度方面存在的問題提出完善的具體建議。最后,總結(jié)研究觀點(diǎn),闡述文章存在的不足以及未來的研究方向。本文的結(jié)論主要有兩點(diǎn):一是盈利能力方面,國外研發(fā)投入對環(huán)保企業(yè)的盈利能力呈負(fù)影響,主營業(yè)務(wù)利潤率與凈資產(chǎn)收益率隨研發(fā)投入強(qiáng)度的增加而減少。國內(nèi)研發(fā)投入對環(huán)保企業(yè)的盈利能力呈負(fù)影響,主營業(yè)務(wù)利潤率與凈資產(chǎn)收益率隨研發(fā)投入強(qiáng)度的增加而減少,對于這一點(diǎn)國內(nèi)外研究是相符的;二是成長能力方面,國外研發(fā)投入對環(huán)保企業(yè)的成長能力呈正影響,主營業(yè)務(wù)利潤增長率與主營業(yè)務(wù)收入增長率隨研發(fā)投入強(qiáng)度的增加而增加,國內(nèi)研發(fā)投入與環(huán)保企業(yè)的成長能力則沒有相關(guān)影響,對于這一點(diǎn)國內(nèi)外研究存在比較大的差異。導(dǎo)致這一差異具體原因可以歸結(jié)為以下幾點(diǎn):第一,政府科技政策的差異;第二,財(cái)政補(bǔ)貼的差異;第三,稅收優(yōu)惠的差異;第四,融資渠道的差異;第五,環(huán)保意識(shí)的差異。本文的創(chuàng)新點(diǎn),首先是對國內(nèi)外環(huán)�？萍纪度胴�(cái)務(wù)績效以及制度支持進(jìn)行了理論上的對比研究,分析中國目前存在的不足和需要完善的方面,從財(cái)政、稅收、環(huán)保制度支持等方面針對性提出建議,其次是運(yùn)用線性回歸分析進(jìn)行了實(shí)證檢驗(yàn),從實(shí)證的角度對比分析國內(nèi)外差異以及中國存在的不足,并就不足存在的原因作出分析,探索未來中國環(huán)保產(chǎn)業(yè)發(fā)展要關(guān)注的焦點(diǎn)。
[Abstract]:Twenty-first Century is a technology oriented development oriented era, "11th Five-Year" during China put forward "Xing environmental protection" in the strategy of science and technology, environmental protection, economic growth, structural adjustment, improve people's livelihood and the focus of environmental protection industry, science and technology investment financial performance and institutional support to enhance the environmental protection industry investment in science and technology financial performance has become a global concern the problem. Compared with the developed countries Chinese environmental protection industry started late, in the environmental protection policies and regulations, the scale of the development of environmental protection industry, environmental protection industry enterprise scale and the environmental protection industry policy to guide with the developed countries there is a big gap. This paper analyzes the current development of environmental protection industry at home and abroad, and the domestic and foreign environmental protection study on the performance of the degree of investment in science and technology industry at home and abroad on investment guide enterprises to enhance the performance of environmental protection science and technology support system to explore, to Than the difference analysis at home and abroad and analyzes the causes of the differences. In addition the Chinese has listed environmental protection enterprises representative, empirical testing and selection of environmental protection enterprises in developed countries, analyzes from two aspects of corporate profitability and development capacity, using the regression analysis method for linear analysis, while adding a the control variables, made a research on the R & D investment, finally compared the empirical results, by using the experience of developed countries, puts forward policy recommendations to guide enterprises to increase environmental protection and environmental protection technology investment, improve the financial performance of industrial investment in science and technology of environmental protection, promote the sustained and healthy development of environmental protection industry. This article mainly includes seven parts, firstly, introduces the research background, the significance and the method, through the research of domestic and foreign literature, understand the related research level at home and abroad; second, this study Basic theory; third, the environmental protection industry from the industrial scale, industrial structure, national policy and the development of environmental protection industry driving factors were analyzed the United States, Japan, Germany and the European Union environmental protection industry development of the Chinese, analysis is made on the domestic and foreign environmental protection industry science and technology investment and financial performance research, exploration how to use the system to support the foreign environmental protection industry to increase investment in science and technology and increase investment in science and technology financial performance; fourth, constructing empirical analysis model through the analysis of the domestic and foreign research status of environmental protection industry, science and technology investment and financial performance, selection of domestic and foreign environmental protection enterprises to carry on the empirical test, compared with the developed countries China differences, and to explore the causes of the differences. Fifth then, the empirical analysis conclusion, explore the reasons from the developed countries use the policy system to support financial performance by the environmental protection industry investment in science and Technology On inspection, the relevant financial Chinese at present, put forward specific proposals to improve the existing tax system and other aspects of the problem. Finally, summarize the research point of view, expounds the shortcomings and future research directions. The main conclusions of this paper are two points: one is to profitability, foreign R & D investment on environmental protection enterprises profitability is negative and the main business profit rate and the rate of return on net assets with R & D intensity increases. The domestic R & D investment on environmental protection enterprises profitability is negative, the main business profit rate and the rate of return on net assets with R & D intensity increases, for this point is consistent with the research at home and abroad; two is the growth ability, foreign R & D investment on environmental protection enterprises positively influence, the main business profit growth rate with the R & D intensity with the increase of main business income increased, R & D investment and environmental protection enterprises domestic growth ability there is no influence on this point, the domestic and foreign research there are relatively large differences. The differences in the specific reasons can be summarized as follows: first, the differences of government science and technology policy; second, financial subsidies differences; third, differences in tax incentives; fourth the difference, financing channels; fifth, differences in environmental consciousness. The innovation of this paper, firstly, the domestic and foreign environmental protection science and technology investment and financial performance support system is studied in theory, analysis of the current problems China and the aspects needed to be consummated, from the financial, tax, environmental protection and put forward suggestions on system support secondly, using the linear regression analysis of empirical testing, from the perspective of empirical comparative analysis of domestic and foreign differences and lack of Chinese exist, make analysis and problems of reason, To explore the focus of the future development of China's environmental protection industry.

【學(xué)位授予單位】：陜西科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F275;X324

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