【摘要】 以高耗能、高污染企业为样本,选择国内电力和钢铁行业的典型上市公司为研究对象,对2010～2016年的节能减排数据和财务绩效数据采用面板数据回归模型进行实证分析。结果显示,企业能耗水平和排放水平的降低对财务绩效起到了正向影响作用,且该影响存在一定的滞后性,从而为企业积极落实节能减排政策提供依据和建议。更多还原

【Abstract】 By taking the high energy consumption and heavy pollution enterprises as an example and by taking the typical listed companies of electric power and iron and steel industries in our country as a research object, the paper makes a demonstration analysis by adopting panel data regression model on energy-saving and emission reduction data and financial performance data for the years of 2010～2016. The result shows that the decrease of energy consumption level and emission level has a positive impact on the financial performance, and this effect has a certain lag effect, so as to provide evidences and suggestions for the enterprises to actively implement energy saving and emission reduction policies.更多还原