企业环境投资研究述评及展望  

Review and Prospect of Environmental Investment in Enterprises

作　　者：张悦[1,2] ZHANG Yue(Resources and Environment Law and Policy Research Center, Henan Institute of Engineering, Zhengzhou Henan 451191, China School of Accountancy, Henan Institute of Engineering, Zhengzhou Henan 451191, China)

机构地区：[1]河南工程学院资源环境法律与政策研究中心,河南郑州451191 [2]河南工程学院会计学院,河南郑州451191

出　　处：《技术经济与管理研究》2016年第7期70-74,共5页Journal of Technical Economics & Management

基　　金：河南省教育厅基金项目(2016-qn-148);河南省科技厅基金项目(162400410229);河南工程学院人文基地会计研究中心;资源环境法律与政策研究中心资助项目

摘　　要：资源枯竭和环境污染日益严峻,以当前中国的经济和社会现状为基点,在保持适度高速发展的同时,仅依靠国家有限的财政资金遏制环境恶化的势头,既不可行也不现实。基于我国面临十面"霾"伏、环境污染甚嚣尘上这一背景,激发作为经济运作主体的企业,提高其环保投资的热情,是未来解决环境资金问题的主要途径。国内外有关企业环境投资的研究成果不多,且大部分研究集中在环境的投融资机制、环境投资的经济效应与评价、环境投资预测与决策、环境投资的影响因素四个方面,有关企业环境投资结构优化的研究甚少。由此对现有文献进行述评并提出未来的研究方向,以期提供一定的参考价值。Resource depletion and environmental pollution are more serious. The current economic and social status in China are hardly to maintain moderate and rapid development, relying on the limited financial capital to curb environmental degradation, which is neither feasible nor realistic. Now, China is surrounded by fog and haze, and environmental pollution is serious. With such backgro-und, as the main body of economic operation, stimulating the enthusiasm of enterprises to attend the environmental protection is the main way to solve the problem of environmental funds in the future. The relevant research about environmental investment is limited , and most researches focus on four aspects, the environmental investment and financing mechanism, environmental economic effect and evaluation, forecast and decision-making, and the influence factors of environmental investment. The research about structure optimi-zing of the environmental investment is also limited. The review and prospect of the Environmental Investment in Enterprises are put forward to provide certain reference values.

关 键 词：企业环境 环境投资 投资结构 投资效率 

分 类 号：F230.9[经济管理—会计学]