企业碳排放影响因素研究——基于浙江企业的调研分析  

Study on the Influencing Factors of Enterprises' Carbon Emission—An Empirical Analysis of Zhejiang Enterprises

作　　者：王帆[1] 倪娟[2] 

机构地区：[1]浙江工商大学财务与会计学院,浙江杭州310018 [2]中南财经政法大学会计学院,湖北武汉430074

出　　处：《商业经济与管理》2016年第1期71-80,共10页Journal of Business Economics

基　　金：国家社会科学基金重大项目"国家利益保护导向的中国环境审计体系创新研究"(11&ZD044);国家社会科学基金项目"基于碳金融发展视阈的产业转移研究"(15BJL058);教育部人文社会科学研究青年基金项目"企业碳排放审计评价体系构建与应用研究--基于生态文明建设的视角"(13YJC790139);浙江省自然科学基金项目"企业环保投资效率内部审计评价体系及应用研究"(LQ14G020003);浙江省社科联研究课题(2014N103);浙江省高校人文社科重点研究基地(浙江工商大学应用经济学)项目;浙江工商大学青年人才基金项目(QY13-12)

摘　　要：为了研究企业应采取的碳减排策略,文章先以碳排放、碳减排、生态文明建设为准则层构建碳排放评价体系,用以测算企业碳排放指数值,再利用浙江企业调研数据深入挖掘企业碳排放的影响因素。结果表明,碳减排投资规模、碳减排投资类别、碳排放管理机构均与碳排放指数呈显著负相关,可见增加碳减排投资与设立环境管理机构是企业迅速降低碳排放量的较优方案。而对于政府来说,增大碳排放管制强度的确能够起到减少碳排放的作用。结论为政府测量企业碳减排情况与制定碳减排策略提供了参考。In order to study the carbon emission reduction strategy made by enterprises, this paper firstly build an evaluation system with carbon emissions, carbon reduction, and ecological civilization construction of carbon emissions as criteria to measure corporate carbon emissions index value of enterprises and then it further explores the influencing factors of enterprises＇ carbon emission based on the research data from enterprises of Zhejiang province. The results show that carbon reduction investment scale, carbon reduction investment category, carbon emissions management agencies show a significantly negative correlation to carbon emissions index, indicating that increasing business investment and establishing environmental management institutions are optimum scheme of reducing carbon emissions of enterprises. And for the government, intensifying the carbon emission control can indeed help reduce carbon emissions. This study provides a reference for the government to measure carbon emissions and make carbon emissions reduction strategy.

关 键 词：碳排放影响因素 碳排放指数值 浙江企业调研 

分 类 号：F234.4[经济管理—会计学]