企业环保投资的驱动力研究
发布时间:2018-03-31 02:25
本文选题:企业环保投资 切入点:驱动力 出处:《北方工业大学》2012年硕士论文
【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 rapid economic growth, our government, enterprises, people are beginning to care about environmental protection, the amount of investment in environmental protection is also increasing year by year.However, by carefully analyzing the current situation of environmental protection investment in China and comparing it with the more developed countries in environmental protection, we can find the following characteristics: first, the structure of environmental protection is too single, and the fiscal expenditure of the government accounts for a large part.Second, the enthusiasm of enterprises and society to participate in environmental protection investment is not high, especially as the main responsibility bearers of environmental pollution, autonomous environmental protection investment is less.Throughout the literature at home and abroad and the development of environmental protection in developed countries, enterprises as the main body of environmental protection investment is the main trend to solve environmental problems in the future.Therefore, this paper tries to find the driving force to stimulate enterprises to invest in environmental protection by establishing the model of influencing factors of enterprises' environmental protection investment, so as to stimulate the enthusiasm of enterprises' environmental protection investment.Before empirical research, environmental protection investment should be defined.Referring to the research of other scholars and the needs of this paper, this paper supports the theory of "investment" school, which holds that environmental protection investment is also an investment in essence, and defines environmental protection investment as "environmental protection investment of major projects carried out by enterprises."The amount will be shown in the construction of the enterprise or in the fixed assets. "This paper selects logistic model to test the data of China's listed companies in 2008 / 2009 and 2010, and finds that environmental protection organizations, environmental subsidies, environmental reports, scale of enterprises and creditor supervision are five factors which are more stable and have a significant effect on enterprises' environmental protection investment.The stability test of the model is carried out and it is found that the model can predict the occurrence of environmental protection investment of enterprises well and stably.Based on the empirical results, this paper analyzes the driving mechanism of various factors on the environmental protection investment of enterprises, and puts forward some relevant policy recommendations in order to promote the autonomy of enterprises' environmental protection investment.
【学位授予单位】:北方工业大学
【学位级别】:硕士
【学位授予年份】:2012
【分类号】:F275;F205;F832.51;F224
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