中国上市公司环境成本内部化行为识别及特征剖析——基于财务报表信息的分析

发布时间：2018-08-07 09:34

【摘要】：基于财务报表信息,定义并识别企业环境成本内部化实质性的投入行为及其经济后果,提取我国重污染行业上市公司2009—2014年财务报表数据,对其环境成本内部化的总体情况和分布特征进行描述性统计分析,同时通过分组差异性检验对其环境成本内部化的原因进行探索。研究发现:(1)我国重污染行业上市公司环境保护共识度较高,但大多数公司环境成本内部化并不持续;(2)企业环境成本内部化会优先考虑预期收益较明确的项目,具有经营策略倾向;(3)企业环境成本的费用化偏低,环境政府补助对环境费用性支出的补偿作用有限,但会激励企业相对增加环境资本性支出;(4)企业环境成本内部化行为并非受经济利益驱动,而更多地表现出政策应规性。这些研究结论有助于规范企业环境会计行为、完善行业环境标准以及政府环境政策。
[Abstract]:Based on the financial statement information, this paper defines and identifies the substantial input behavior and its economic consequences of the internalization of the environmental cost of enterprises, and extracts the data of the financial statements of the heavily polluted listed companies in China for 2009-2014. This paper makes a descriptive statistical analysis on the overall situation and distribution characteristics of the internalization of environmental cost, and explores the causes of the internalization of environmental cost by grouping difference test. The findings are as follows: (1) there is a high degree of consensus on environmental protection of listed companies in heavy pollution industries, but the internalization of environmental costs of most companies does not persist; (2) internalization of environmental costs of enterprises will give priority to projects with clear expected benefits. (3) the cost of environmental cost of enterprises is low, and the compensation effect of environmental government subsidy to environmental cost is limited. But it will encourage enterprises to increase environmental capital expenditure relatively; (4) the internalization of environmental costs is not driven by economic interests, but more policy should be shown. These conclusions are helpful to standardize enterprise environmental accounting behavior, improve industry environmental standards and government environmental policies.
【作者单位】：西南财经大学会计学院;中冶华天南京工程技术有限公司财务部;
【基金】：国家自然科学基金项目(71302184) 教育部人文社会科学研究项目(13YJC790054) 财政部“会计领军(后备)人才”培养项目西南财经大学中央高校基本科研业务费专项资金(JBK130508)
【分类号】：F275;F832.51

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