我国企业环保投资效率评价分析——基于2010～2014年704家A股上市公司数据

发布时间：2019-01-27 11:43

【摘要】：为了研究我国企业环保投资效率及其分布,以环境效率、社会效率、经济效率为准则层构建环保投资效率体系,再利用上市公司披露数据研究不同年度、行业、地区的企业环保投资效率特征。研究发现:在年度方面,经济效率和社会效率值与环保投资效率值呈正向作用,而对环境效率值的影响不大;在行业方面,经济效率是推动环保投资效率增长的主要原因;在地区方面,东部的环保投资效率显著高于中部或西部地区,中、西部地区的环保投资意识有待提高。
[Abstract]:In order to study the environmental protection investment efficiency and its distribution of Chinese enterprises, the environmental protection investment efficiency system is constructed on the basis of environmental efficiency, social efficiency and economic efficiency. The regional enterprise environmental protection investment efficiency characteristic. It is found that the economic efficiency and the social efficiency value have a positive effect on the environmental protection investment efficiency value, but have little effect on the environmental efficiency value, the economic efficiency is the main reason to promote the environmental protection investment efficiency growth. In terms of region, the efficiency of environmental protection investment in the east is significantly higher than that in the central or western regions, and the consciousness of environmental protection investment in the central and western regions needs to be improved.
【作者单位】：浙江工商大学财务与会计学院;
【基金】：浙江省哲学社会科学规划课题(18NDJC187YB) 浙江省自然科学基金资助项目(LY18GO20006;LQ16GO30007) 浙江省软科学项目(2016C35038)
【分类号】：F275;X322

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