摘要
本文以2011-2013年的重污染上市公司为样本,运用中介效应检验模型,分析环保投资和研发支出在环境规制与企业绩效关系中的中介作用。研究发现,环境规制强度对企业绩效有明显的促进作用,而这主要是由于研发支出的创新效应抵消了环保投资对企业绩效的消极影响。
this article to heavy pollution in 2011-2013 listed companies as samples, using the mediation effect of test model, analysis of the environmental protection investment and spending on research and development in the mediation role of environmental regulation and enterprise performance relationship. The study found that environmental regulation intensity has obvious promoting effect to the enterprise performance, and this is mainly due to the innovation effect of rd spending is offset by the negative influence of environment protection investment on enterprise performance.
出处
《特区经济》
2016年第6期145-148,共4页
Special Zone Economy
关键词
环境规制
环保投资
研发支出
企业绩效
environmental regulation
environmental protection
investment spending on research and development
enterprise performance