摘要
以我国有色金属企业为研究对象,分析其环保投资现状,从多个视角研究其环保投资后的财务绩效,发现目前我国有色金属企业环保投资规模与强度先降后升,环保投资结构稳定性不强,但环保投资有所促进财务绩效的提升;同时,有色金属企业之间环保投资强度与结构、环保投资后的财务绩效差异较大,其中环保投资强度和预防性环保投资占比高的企业环保投资后的财务绩效更优。
Taking non-ferrous metal enterprises in China as the research object,this paper analyzes their current status of environmental investment and their financial performance after environmental investment from a variety of perspectives.It is found that the scale and intensity of the environmental investment in China's non-ferrous metal enterprises first decrease and then increase,and the stability of environmental investment structure is not strong.However,environmental investment can promote the improvement of financial performance.At the same time,there are significant differences in the intensity&structure of environmental investment and the financial performance after environmental investment between different non-ferrous metal enterprises.Among them,the enterprises with a higher proportion of environmental investment intensity and preventive environmental investment have better financial performance after environmental investment.
作者
曾祁
常媛
萧慧娴
ZENG Qi;CHANG Yuan;XIAO Huixian(Jiangxi University of Science and Technology,Ganzhou,Jiangxi 341000,China)
出处
《有色冶金设计与研究》
2024年第4期58-62,共5页
Nonferrous Metals Engineering & Research
基金
江西省高校人文社会科学重点研究基地项目“异质性环境规制对矿产资源企业高质量发展的影响研究”(项目编号:JD22047)
江西理工大学研究生创新专项资金项目“‘双碳’目标下有色金属企业环保投资绩效与影响因素研究”(项目编号:YC2023-S181)。
关键词
有色金属企业
环保投资
财务绩效
non-ferrous metal enterprises
environmental investment
financial performance
