国内外环保产业科技投入财务绩效及制度支持研究

发布时间：2018-03-17 08:05

本文选题：环保产业　切入点：环境制度　出处：《陕西科技大学》2015年硕士论文　论文类型：学位论文

【摘要】：21世纪是一个以科技发展为主导向的时代,“十一五”期间中国更提出了“以科技兴环保”的战略,环境保护是经济增长、结构调整、民生改善的聚焦点,环保产业科技投入财务绩效与制度支持提升环保产业科技投入财务绩效成为全球所关心的问题。相较发达国家而言中国的环保产业起步较晚,在环境保护的政策法规、环保产业的发展规模、环保产业的企业规模以及环保产业的政策导向上都与发达国家存在很大的差距。本文通过分析国内外环保产业发展现状,并对国内外环保产业科技投入绩效研究的程度以及国内外关于引导企业资金投入环保科技提升绩效的制度支持进行探索,对比分析国内外的差异并分析产生差异的原因。另外本文选取了中国具有代表性的几家上市环保企业,与选取的发达国家环保企业进行实证检验,从企业的盈利能力和发展能力两个方面进行分析,运用回归分析法进行线性分析,同时加入了控制变量,对研发投入情况做出研究,最后对比实证结论,通过借鉴发达国家的经验,针对性提出政策建议引导环保企业加大环保技术投入力度,提升环保产业科技投入财务绩效,促进环保产业持续健康的发展。本文主要包括七部分,首先,介绍研究的背景、意义和方法,通过对国内外文献进行研究,了解国内外关于相关课题的研究程度;第二,阐述研究需要的基础理论;第三,从环保产业的产业规模、产业结构、国家政策导向以及环保产业发展的推动因素等方面分别分析了美国、日本、欧盟德国以及中国的环保产业的发展历程,对国内外环保产业科技投入与财务绩效研究状况作出分析,探索国外如何利用制度支持环保产业加大科技投入并提升科技投入财务绩效;第四,通过剖析国内外环保产业科技投入与财务绩效的研究状况构建实证分析模型,选取国内外环保企业进行实证检验,比较中国与发达国家存在的差异,并探索导致差异的原因。第五,就实证分析结论,探索原因,借鉴发达国家利用政策制度支持环保产业科技投入财务绩效的经验,对中国目前相关的财政、税收等制度方面存在的问题提出完善的具体建议。最后,总结研究观点,阐述文章存在的不足以及未来的研究方向。本文的结论主要有两点:一是盈利能力方面,国外研发投入对环保企业的盈利能力呈负影响,主营业务利润率与净资产收益率随研发投入强度的增加而减少。国内研发投入对环保企业的盈利能力呈负影响,主营业务利润率与净资产收益率随研发投入强度的增加而减少,对于这一点国内外研究是相符的;二是成长能力方面,国外研发投入对环保企业的成长能力呈正影响,主营业务利润增长率与主营业务收入增长率随研发投入强度的增加而增加,国内研发投入与环保企业的成长能力则没有相关影响,对于这一点国内外研究存在比较大的差异。导致这一差异具体原因可以归结为以下几点:第一,政府科技政策的差异;第二,财政补贴的差异;第三,税收优惠的差异;第四,融资渠道的差异;第五,环保意识的差异。本文的创新点,首先是对国内外环保科技投入财务绩效以及制度支持进行了理论上的对比研究,分析中国目前存在的不足和需要完善的方面,从财政、税收、环保制度支持等方面针对性提出建议,其次是运用线性回归分析进行了实证检验,从实证的角度对比分析国内外差异以及中国存在的不足,并就不足存在的原因作出分析,探索未来中国环保产业发展要关注的焦点。
[Abstract]:Twenty-first Century is a technology oriented development oriented era, "11th Five-Year" during China put forward "Xing environmental protection" in the strategy of science and technology, environmental protection, economic growth, structural adjustment, improve people's livelihood and the focus of environmental protection industry, science and technology investment financial performance and institutional support to enhance the environmental protection industry investment in science and technology financial performance has become a global concern the problem. Compared with the developed countries Chinese environmental protection industry started late, in the environmental protection policies and regulations, the scale of the development of environmental protection industry, environmental protection industry enterprise scale and the environmental protection industry policy to guide with the developed countries there is a big gap. This paper analyzes the current development of environmental protection industry at home and abroad, and the domestic and foreign environmental protection study on the performance of the degree of investment in science and technology industry at home and abroad on investment guide enterprises to enhance the performance of environmental protection science and technology support system to explore, to Than the difference analysis at home and abroad and analyzes the causes of the differences. In addition the Chinese has listed environmental protection enterprises representative, empirical testing and selection of environmental protection enterprises in developed countries, analyzes from two aspects of corporate profitability and development capacity, using the regression analysis method for linear analysis, while adding a the control variables, made a research on the R & D investment, finally compared the empirical results, by using the experience of developed countries, puts forward policy recommendations to guide enterprises to increase environmental protection and environmental protection technology investment, improve the financial performance of industrial investment in science and technology of environmental protection, promote the sustained and healthy development of environmental protection industry. This article mainly includes seven parts, firstly, introduces the research background, the significance and the method, through the research of domestic and foreign literature, understand the related research level at home and abroad; second, this study Basic theory; third, the environmental protection industry from the industrial scale, industrial structure, national policy and the development of environmental protection industry driving factors were analyzed the United States, Japan, Germany and the European Union environmental protection industry development of the Chinese, analysis is made on the domestic and foreign environmental protection industry science and technology investment and financial performance research, exploration how to use the system to support the foreign environmental protection industry to increase investment in science and technology and increase investment in science and technology financial performance; fourth, constructing empirical analysis model through the analysis of the domestic and foreign research status of environmental protection industry, science and technology investment and financial performance, selection of domestic and foreign environmental protection enterprises to carry on the empirical test, compared with the developed countries China differences, and to explore the causes of the differences. Fifth then, the empirical analysis conclusion, explore the reasons from the developed countries use the policy system to support financial performance by the environmental protection industry investment in science and Technology On inspection, the relevant financial Chinese at present, put forward specific proposals to improve the existing tax system and other aspects of the problem. Finally, summarize the research point of view, expounds the shortcomings and future research directions. The main conclusions of this paper are two points: one is to profitability, foreign R & D investment on environmental protection enterprises profitability is negative and the main business profit rate and the rate of return on net assets with R & D intensity increases. The domestic R & D investment on environmental protection enterprises profitability is negative, the main business profit rate and the rate of return on net assets with R & D intensity increases, for this point is consistent with the research at home and abroad; two is the growth ability, foreign R & D investment on environmental protection enterprises positively influence, the main business profit growth rate with the R & D intensity with the increase of main business income increased, R & D investment and environmental protection enterprises domestic growth ability there is no influence on this point, the domestic and foreign research there are relatively large differences. The differences in the specific reasons can be summarized as follows: first, the differences of government science and technology policy; second, financial subsidies differences; third, differences in tax incentives; fourth the difference, financing channels; fifth, differences in environmental consciousness. The innovation of this paper, firstly, the domestic and foreign environmental protection science and technology investment and financial performance support system is studied in theory, analysis of the current problems China and the aspects needed to be consummated, from the financial, tax, environmental protection and put forward suggestions on system support secondly, using the linear regression analysis of empirical testing, from the perspective of empirical comparative analysis of domestic and foreign differences and lack of Chinese exist, make analysis and problems of reason, To explore the focus of the future development of China's environmental protection industry.

【学位授予单位】：陕西科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275;X324

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