新环保法对陕西省制造业上市企业的财务绩效影响研究.pdfVIP

题目： 新环保法对陕西省制造业上市企业的财务绩效 影响研究 声明 声明 摘 要 我国于 2014 年的十二届全国人大八次会议上，表决通过了新修订的环境保护法， 并于 2015 年 1 月 1 日正式实施。新环保法弥补了原环保法的一些不足，对环境保护有 了更明确的规定。为研究重新修订后的法律效力，本文选取 23 家陕西省制造业上市 企业作为样本,检验了新《环境保护法》出台前后陕西省制造业上市企业的绩效变化情 况。基于陕西省制造业上市企业的数据,利用描述性统计分析和因子分析法,对新《环 境保护法》的政策效应做出研究,具有重要意义。得出结论，新《环境保护法》的实施 并未对陕西省制造业上市企业产生显著的政策冲击,尽管营业收入略有波动。主要原因 可能在于所选样本都为上市企业环境合规性相比于其他小型企业更好,更不容易受到 新环境保护法的冲击。 关键词:新《环境保护法》；制造业企业；财务绩效；政策效力 Abstract Abstract On April 24, 2014, the eighth session of the 12th National Peoples Congress ended, and the meeting voted to adopt the newly revised environmental protection law, which will come into force on January 1, 2015. The new environmental protection law makes up for some shortcomings of the original environmental protection law and has more clear provisions on environmental protection. In order to study the revised legal effect, this paper selects 23 manufacturing listed enterprises in Shaanxi Province as samples to test the performance changes of manufacturing listed enterprises in Shaanxi Province before and after the promulgation of the new environmental protection law. Based on the data of manufacturing listed enterprises in Shaanxi Province, it is of great significance to study the policy effect of the new environmental protection law by using descriptive statistical analysis and factor analysis. The conclusion is that the implementation of the new environmental protection law does not have a significant policy impact on listed manufacturing enterprises in Shaanxi Province, although the operating income fluctuates slightly. The mai