京津冀制造业上市公司环保投资现状分析及建议.pdf

Value Engineering • 25 • 京津冀制造业上市公司环保投资现状分析及建议 Analysis of the Present Situation of Environmental Investment of Listed Manufacturing Companies in Beijing, Tianjin and Hebei and Suggestions 许 美 霞 X U M e i- x ia ( 北方工业大学经济管理学院，北京 100041) ( School of Econom ics and M anagem ent, North C hina University of Technology, Beijing 100041, C hina ) 摘要：本文以京津冀地区A 股制造业上市公司为研究对象，通过收集2 0 1 3 - 2 0 1 5 年的环保投资数据，对其环保投资现状进行分 析。发现地方性环保政策对企业环保支出方向影响很大; 企业过于注重自身当前利益，导致环保投入力度不够；资金需求量大的环保 项目加大了企业资金压力；企业更注重事后污染治理而忽视事前控制；企业环保投资项目单一，环保资金投向失衡。因此应完善相关 环保法规并予以强制施行，同时对特定环保投资项目给予补贴，减轻企业环保投资资金压力；企业应采取清洁生产与污染治理并重的 策略，同时完善自身环保投资结构，平衡环保资金投向。 Abstract : Taking the A -s h a re listed m anufacturing com panies in B e ijin g -T ia n jin -H e b e i area as the research object, this p aper analyzes the current situation of environm ental protection investm ent by collecting the environm ental investm ent data from 2013 to 2015. It is found that local environm ental policies have a great im pact on the direction of corporate environm ental spending; com panies put too much em phasis on their own current interests, leading to weak efforts in environm ental protection; large fund-dem an ding environm ental protection projects increased financial pressure on enterprises; enterprises pay more attention to ex post pollution control than ex ante control; single environm ental investm ent project leading to im balance in environm ental protection investm ent. Therefore, the relevant environm ental regulations should be improved and enforced, and subsidies should be given to specific environm ental investm ent projects to reduce