财经论丛 ›› 2017, Vol. 33 ›› Issue (11): 43-52.

• 金融与投资 • 上一篇    下一篇

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

王帆, 钱瑞   

  1. 浙江工商大学财务与会计学院,浙江 杭州 310018
  • 收稿日期:2016-04-05 出版日期:2017-11-10 发布日期:2017-11-10
  • 作者简介:王帆(1983-),女,河南新乡人,浙江工商大学财务与会计学院副教授; 钱瑞(1992-),男,安徽蚌埠人,浙江工商大学财务与会计学院硕士生。
  • 基金资助:
    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)

Study on Enterprise Efficiency of Environmental Protection Investment in China——Based on the Data of 704 A-Share Listed Companies from 2010 to 2014

WANG Fan, QIAN Rui   

  1. School of Accounting,Zhejiang Gongshang University,Hangzhou 310018,China
  • Received:2016-04-05 Online:2017-11-10 Published:2017-11-10

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。

关键词: 环保投资效率, 分布特征, 评价体系, 环境效率, 社会效率

Abstract: In order to study enterprise efficiency of environmental protection investment and distribution, this paper uses environmental efficiency, social efficiency, and economic efficiency as the criterion layer to construct an environmental protection investment efficiency system and then applies the data of listed companies to study the characteristics of environmental protection investment efficiency in different years, industries and regions. The results of the study are as follows: In terms of years, economic efficiency and social efficiency value have a positive effect on environmental protection investment efficiency value, and little effect on environmental efficiency value; In terms of industrie,the economic efficiency is the main reason to promote the growth of environmental protection investment efficiency; In terms of regions, the environmental protection investment efficiency is significantly higher in eastern regions than in central or western regions, and the cconsciousness of environmental protection investmentt needs to be improved in central and western regions.

Key words: Environmental Protection Investment Efficiency, Distribution, Evaluation System, Environmental Efficiency, Social Efficiency

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