经济新常态下中国装备制造业绿色财务管理效率研究

The Economic Efficiency of China's Equipment Manufacturing Industry Green Financial Management under the New Normal

本文以经济新常态为背景,在回顾有关绿色财务管理研究成果的基础上,测算了1993-2011年的中国装备制造业的绿色财务管理效率,效率测算采用随机前沿方法,函数形式是超越对数生产函数模型。以测算结果为基础,分析了中国装备制造业绿色财务管理效率变化的特点。结果表明：中国装备制造业基本上呈现出低水平的绿色财务管理状态。政府和企业都需要为追求绿色财务管理做出努力。

Under the economic background of the new normal,in the review about the green financial management on the basis of research results,this paper uses the logarithmic form of stochastic frontier production function model and the equipment manufacturing industry in 1992-2010 provincial panel data to measure the efficiency of green financial management in the equipment manufacturing industry in China.In the equipment manufacturing industry in China,the characteristics of green financial management efficiency changes are analyzed.The results show that the Chinese equipment manufacturing industry basically presents a low state of green financial management.Government and companies need to be in the pursuit of green financial management efforts.