谁驱动了企业环境治理:官员任期考核还是五年规划目标考核

发布时间：2018-01-19 05:32

本文关键词： 五年规划目标考核任期考核企业环境治理　出处：《财贸经济》2017年11期 　论文类型：期刊论文

【摘要】：本文选择2000-2014年非金融类上市公司为研究样本,以环境投资衡量企业环境治理力度,实证检验了省级官员任期考核与五年规划目标考核对企业环境治理的影响。研究发现:企业环境投资整体上呈现显著的五年规划周期性规律,而官员任期周期性规律不显著。进一步检验发现:随着中央明确将"环境绩效"纳入地方政府领导干部的政绩考核后,企业环境投资的官员任期周期性规律开始变得显著,而五年规划周期性规律则变得不显著,两者表现为一种"替代关系"。机制检验还发现:整体环保补贴与排污费用征收均呈现显著的五年规划周期性规律,且当官员任期考核在五年规划目标考核之前时,其对企业环境治理作用更强。以上研究结论表明,将官员任期与五年规划两者综合考虑,加大环境考核力度将有助于从顶层制度设计上改善区域环境治理绩效。
[Abstract]:In this paper, non-financial listed companies from 2000 to 2014 are selected as the research samples, and environmental investment is used to measure corporate environmental governance. The paper empirically examines the impact of provincial officials' tenure assessment and five-year planning target assessment on corporate environmental governance. The study finds that: corporate environmental investment as a whole presents a significant periodic law of five-year planning. The periodicity of the term of office of officials is not significant. Further test found that: with the central government explicitly will "environmental performance" into the local government leading cadres of the performance assessment. The term periodicity of corporate environmental investment officials began to become significant, while the five-year planning cycle became less significant. The mechanism test also found that the whole environmental subsidy and sewage charge both showed a remarkable five-year planning periodicity. And when the official tenure assessment before the five-year planning objectives assessment, it has a stronger role in corporate environmental governance. The above research results show that the term of office officials and five-year planning are considered comprehensively. Increasing environmental assessment will help to improve the performance of regional environmental governance from the top level system design.
【作者单位】：暨南大学管理学院;
【基金】：国家自然科学基金项目“政府官员变更与会计政策选择:理论分析与经验证据”(71602069) 国家社科基金重大项目“党中央治国理政的生态文明制度建设思想研究”(16ZZD049);国家社科基金重点项目“生态补偿导向的环境会计研究”(14AZD068) “广州区域低碳经济研究基地”的资助
【分类号】：F832.51;X322
【正文快照】： 一、引言改革开放以来,高速增长的中国经济创造了一个世界经济发展史上的奇迹(林毅夫,2014)。与此同时,生态环境污染也成为一大民生痛点。在近40年的快速发展历程中,中国集中出现了发达国家上百年工业化过程中产生的几乎所有环境问题(孙伟增等,2014;罗党论、赖再洪,2016)。据

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