我國(guó)企業(yè)環(huán)保投資效率評(píng)價(jià)分析——基于2010~2014年704家A股上市公司數(shù)據(jù)
發(fā)布時(shí)間:2019-01-27 11:43
【摘要】:為了研究我國(guó)企業(yè)環(huán)保投資效率及其分布,以環(huán)境效率、社會(huì)效率、經(jīng)濟(jì)效率為準(zhǔn)則層構(gòu)建環(huán)保投資效率體系,再利用上市公司披露數(shù)據(jù)研究不同年度、行業(yè)、地區(qū)的企業(yè)環(huán)保投資效率特征。研究發(fā)現(xiàn):在年度方面,經(jīng)濟(jì)效率和社會(huì)效率值與環(huán)保投資效率值呈正向作用,而對(duì)環(huán)境效率值的影響不大;在行業(yè)方面,經(jīng)濟(jì)效率是推動(dòng)環(huán)保投資效率增長(zhǎng)的主要原因;在地區(qū)方面,東部的環(huán)保投資效率顯著高于中部或西部地區(qū),中、西部地區(qū)的環(huán)保投資意識(shí)有待提高。
[Abstract]:In order to study the environmental protection investment efficiency and its distribution of Chinese enterprises, the environmental protection investment efficiency system is constructed on the basis of environmental efficiency, social efficiency and economic efficiency. The regional enterprise environmental protection investment efficiency characteristic. It is found that the economic efficiency and the social efficiency value have a positive effect on the environmental protection investment efficiency value, but have little effect on the environmental efficiency value, the economic efficiency is the main reason to promote the environmental protection investment efficiency growth. In terms of region, the efficiency of environmental protection investment in the east is significantly higher than that in the central or western regions, and the consciousness of environmental protection investment in the central and western regions needs to be improved.
【作者單位】: 浙江工商大學(xué)財(cái)務(wù)與會(huì)計(jì)學(xué)院;
【基金】:浙江省哲學(xué)社會(huì)科學(xué)規(guī)劃課題(18NDJC187YB) 浙江省自然科學(xué)基金資助項(xiàng)目(LY18GO20006;LQ16GO30007) 浙江省軟科學(xué)項(xiàng)目(2016C35038)
【分類號(hào)】:F275;X322
[Abstract]:In order to study the environmental protection investment efficiency and its distribution of Chinese enterprises, the environmental protection investment efficiency system is constructed on the basis of environmental efficiency, social efficiency and economic efficiency. The regional enterprise environmental protection investment efficiency characteristic. It is found that the economic efficiency and the social efficiency value have a positive effect on the environmental protection investment efficiency value, but have little effect on the environmental efficiency value, the economic efficiency is the main reason to promote the environmental protection investment efficiency growth. In terms of region, the efficiency of environmental protection investment in the east is significantly higher than that in the central or western regions, and the consciousness of environmental protection investment in the central and western regions needs to be improved.
【作者單位】: 浙江工商大學(xué)財(cái)務(wù)與會(huì)計(jì)學(xué)院;
【基金】:浙江省哲學(xué)社會(huì)科學(xué)規(guī)劃課題(18NDJC187YB) 浙江省自然科學(xué)基金資助項(xiàng)目(LY18GO20006;LQ16GO30007) 浙江省軟科學(xué)項(xiàng)目(2016C35038)
【分類號(hào)】:F275;X322
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