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论企业环保投资财务效率的影响因子及提升对策 被引量：5

The Discussion on Impact Factor and Promotion Strategy of Financial Efficiency of Environmental Investment protection
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摘要 环保投资在企业是客观存在的,企业投资的首要和最基本目标是追求财务效率。双赢假说认为企业环保投资的财务效率为正,制约假说认为企业环保投资的财务效率为负,不确定性假说认为企业环保投资的财务效率不确定。影响企业环保投资财务效率的因子包括企业外部的融资约束和企业内部的获利能力。为提升企业环保投资的财务效率,应发挥融资环境的引领作用和获利能力的保证作用。 Environmental protection investment in enterprise is objective existence. The first and most basic objective to invest in enterprises is the pursuit of financial efficiency. The restrict hypothesis thinks that the financial efiqcieney of enterprise environmental protection investment is negative, and the win- win situation hypothesis thinks it is positive, and uncer- tainty hypothesis thinks it is uncertainty. This paper puts forward that the influence factors of enterprise environmental protection investment financial efficiency are enterprises external financing constraints and enterprise profit capability. In order to enhance the enterprise environmental protection investment financial efficiency, we should exert the leading role of financing environment and assurance role of profit ability.
作者 胡新婷
机构地区 长沙理工大学经济与管理学院
出处 《湖南财政经济学院学报》 2012年第6期109-112,共4页 Journal of Hunan University of Finance and Economics
关键词 企业环保投资 财务效率 影响因子 提升对策 environmental protection investment financial efficiency impact factor promotion strategy
分类号 F275 [经济管理—企业管理]
  • 相关文献

参考文献15

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二级参考文献17

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共引文献56

同被引文献49

  • 1林哲旗.人民币升值与我国房地产价格上涨的互动分析[J].企业家天地（下旬刊）,2008(6):210-211. 被引量：2
  • 2彭峰,李本东.环境保护投资概念辨析[J].环境科学与技术,2005,28(3):72-74. 被引量：60
  • 3王立彦,林小池.ISO14000环境管理认证与企业价值增长[J].经济科学,2006(3):97-105. 被引量：30
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  • 6Orsato,R.J. Competitive Environmental Strategies: WhenDoes It Pay to be Green[J].California Management Review,2006(2):127-143.
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引证文献5

二级引证文献30

湖南财政经济学院学报
2012年 第6期

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