摘要
以2012—2015年重污染上市企业为样本,研究了环境规制、高管激励与企业环保投入之间的关系。研究表明,环境规制能显著影响企业环保投入的可能性,同时高管激励能强化环境规制对企业环保投入的作用。进一步地,按照企业产权性质对样本进行分类回归,发现民营企业的环保投入对环境规制不再显著,而国有企业的环境规制依旧显著,说明在本研究分析的时间段,国有企业是国家环保事业的主要政策承担者,民营企业的环保行为除了受到环境规制的压力,还决定于企业的规模和财力。
This paper studies the relationship between environmental regulation,executive incentive and enterprises'investment in environmental protection by taking heavy polluting listed enterprises as samples from 2012 to 2015.The research shows that environmental regulation can significantly affect the probability of enterprises'environmental protection investment,and executive incentive can strengthen the effect of environmental regulation on enterprises'environmental protection investment.Further,according to the enterprise ownership to classify samples back,founding that private enterprises of environmental protection investment on environmental regulation is no longer significant,while the environmental regulation of state-owned enterprises is still significant,during the analysis time in this paper,state-owned enterprises is the main bearer of environmental protection policy,considering the private enterprise of environmental protection actions,not only depend on the pressure of the environmental regulation,also depend on the scale of the enterprise and financial resources.
作者
徐云
XU Yun(College of Economic and Management,China Three Gorges University,Yichang Hubei 443002,China)
出处
《科技和产业》
2020年第1期129-135,154,共8页
Science Technology and Industry
关键词
环境规制
高管激励
环保投入
产权性质
environmental regulation
executive incentive
investment in enterprise environmental protection
ownership