企业环保投资与财务绩效相关性研究——以煤炭行业为例

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英文篇名：Analysis on the relationship between environmental protection investment and financial performance of enterprises——Take the coal industry as an example 作者：盖添淇 英文作者：GAI Tianqi;School of Business Administration, Liaoning Technical University; 关键词：环保投资 ; 财务绩效 ; 煤炭行业 ; 环保投资强度 ; 总资产报酬率 英文关键词：environmental protection investment;;financial performance;;coal industry;;investment intensity of environmental protection;;return on total assets 中文刊名：辽宁工程技术大学学报(社会科学版) 英文刊名：Journal of Liaoning Technical University(Social Science Edition) 机构：辽宁工程技术大学工商管理学院; 出版日期：2019-04-15 出版单位：辽宁工程技术大学学报(社会科学版) 年：2019 期：02 语种：中文; 页：28-34 页数：7 CN：21-1412/C ISSN：1008-391X 分类号：F426.21;F406.7

摘要

针对环保投资与财务绩效相关性问题,采用实证分析的方法,以2010-2017年我国煤炭行业上市公司的数据为研究样本,分析了环保投资与财务绩效之间的关系。研究发现:短期内,企业环保投资与财务绩效之间存在负相关关系;从长期来看,企业环保投资与财务绩效之间存在正相关关系,环保投资对财务绩效有一定的促进作用。
        In view of the correlation between environmental protection investment and financial performance, the empirical analysis method is used to study the relationship between environmental protection investment and financial performance based on the data of listed companies of coal industry in China from 2010 to 2017. It is found that there is a negative correlation between environmental protection investment and financial performance in the short term and a positive correlation between environmental protection investment and financial performance in the long run.

引文

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