节点文献
企业环保投资的驱动力研究
【作者】 李冰泉；
【导师】 田翠香；
【作者基本信息】 北方工业大学 ， 会计学， 2012， 硕士
【摘要】 近年,随着经济的快速增长,我国政府、企业、民众都开始关心环保问题,我国环保投资金额也在逐年增大。但是,仔细分析我国环保投资的现状,并将其与环保事业较为发达的国家相比,就会发现有以下几个特点：一、环保结构过于单一,政府财政性支出占较大一部分。二、企业、社会等参与环保投资的积极性不高,特别是作为环境污染主要责任承担者的企业,自主性环保投资较少。纵观国内外文献以及发达国家环保事业的发展,企业作为主体进行环保投资是未来解决环境问题的主要趋势。因此本文试图通过建立企业环保投资影响因素模型,来寻找刺激企业进行环保投资的驱动力,从而激发企业的环保投资热情。在实证研究之前,需对环保投资进行定义。参考了其他学者的研究以及结合本文研究的需要,本文支持“投资”学派的学说,认为环保投资在本质上也是一种投资,定义环保投资为“企业进行的重大项目的环保投资,其数额会在企业在建工程或则固定资产中列示”。本文选择logistic模型检验我国上市公司2008、2009、2010年的数据,发现环保组织、环境补贴、环境报告、企业规模、债权人监督这五个因素较为稳定得对企业环保投资发生了显著的作用。并对模型进行了稳定性检验,发现本文模型可以很好地,稳定地预测企业环保投资的发生。根据实证结果,本文分析了各个因素对企业环保投资的驱动机理,并提出相关的政策建议,以期促进企业进行环保投资的自主性。
【Abstract】 In recent years, with the fast growing economy, China’s government, enterprises and people are all concerned about the environmental protection question, and China’s environmental protection investment amount increases year by year. But, after carefully analyzing the present situation of China’s environmental protection investment, and taking this compare with these country whose environmental protection industry are more developed, we will find the following characteristics: Firstly, the structure of environmental protection investment is too onefold, and the government fiscal expenditure is occupied very big one part. Secondly, enterprises and society’s enthusiasm of participating environmental protection investment is not high, especially very little of the enterprises who should take the main responsibility of the environment pollution spontaneously make investment in environmental protection industry.After surveying of domestic and foreign researches and development of environmental protection industry, we think the enterprise playing the leading role in environmental protection investment is the main trend of solutions to environmental problems in the future. Therefore this paper tried to establish enterprise environmental investment influence factors model, to look for the driving forces of stimulating enterprise to made more environmental protection investment.Before empirical research, we need to define "environmental protection". Consulting of other researches, combing with the need of this study, this paper support the doctrine of the "investment" school, believe environmental investment in essence is also a kind of investment, and define environmental investment as "large、 major project of environmental investment made by enterprise, these account will be displayed on Project under construction and Fixed assets. This article choose logistic model to examine the data of the listed companies in2008,2009,2010years, find environmental groups, environmental subsidies, environment report, the scale of the enterprise, the financial status of the enterprises, these five factors have a significant role on promoting the enterprises to carry on the environmental investment. Through the stability test of the model, it’s found that the present model can well and steadily predict the happening of the environmental investment.According to the empirical results, this paper analyzed the every factors’driving mechanism on the environmental protection investment, at last gave some relevant policy and suggestions, in order to promote enterprise’s autonomy on environmental investment.