债务水平、政府扶持与环境绩效——以重污染行业上市公司为例

发布时间：2018-01-06 00:03

本文关键词：债务水平、政府扶持与环境绩效——以重污染行业上市公司为例　出处：《会计之友》2017年17期 　论文类型：期刊论文

【摘要】：环境污染愈演愈烈,"三废"的排放对人们的生活质量与健康状况产生了极大的负面影响。重污染行业则是污染的主要制造者,在造福于国民经济的同时也给生态环境带来了严重的损害,提升其环境绩效已经迫在眉睫。以2013—2015年中国A股重污染行业上市公司数据为样本,研究了债务水平和政府扶持对重污染行业上市公司环境绩效的影响。研究发现,企业会迫于偿债压力而牺牲环境绩效,政府的扶持在一定程度上可以缓解偿债压力与环境绩效之间的矛盾。根据上述结论,提出完善绿色信贷、提高政府扶持力度等对策建议,为重污染行业环境绩效的优化和我国环境质量的提升提供参考。
[Abstract]:Increasing environmental pollution, "three wastes" emissions has great negative effects on the quality of life and health of the people. The heavy pollution industry is a major polluters, for the benefit of national economy but also to the ecological environment caused serious damage, improve its environmental performance is imminent. In 2013 - listed companies the data of 2015 China A shares of heavy polluting industries as the sample, on the level of debt and government support of heavy polluting industries listed companies' environmental performance. The study found that the enterprise would be under debt pressure at the expense of environmental performance, government support can alleviate the contradiction between the pressure of debt and environmental performance in a certain extent. According to the above conclusions, to improve the green credit, improve the government's support for the optimization countermeasures, heavy polluting industries and environmental performance of China's environment to enhance the quality of reference.

【作者单位】：哈尔滨商业大学;
【基金】：黑龙江省社会科学基金项目“黑龙江陆海丝绸之路经济带环境资源的价值报告研究”(15GLB02)
【分类号】：F275;F832.51;X322
【正文快照】： 一、研究背景伴随着各行各业的繁荣发展,环境污染问题也早已不容小觑。虽然政府颁布了法律法规来约束企业的环境行为,社会大众对环境问题的关注日渐密切,企业也已经在有意识地控制污染物的排放,但效果仍不容乐观[1]。在2016年,PM2.5平均值超过我国标准值的城市已达到35个,多地

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