我国A股上市公司环境投资现状研究——基于2009—2015年社会责任报告和财务报告的数据  

A Research on the Current Situation of Environmental Investment in A-share Listed Companies in China: Data on Social Responsibility Report and Financial Report from 2009 to 2015

作　　者：林爱梅[1] 张悦[1,2] LIN Aimei ZHANG Yue(School of Management, China University of Mining and Technology, Xuzhou 221116, China School of Accounting Science, Henan University of Engineering, Zhengzhou 451191, China)

机构地区：[1]中国矿业大学管理学院,江苏徐州221116 [2]河南工程学院会计学院,河南郑州451191

出　　处：《南京审计大学学报》2016年第6期60-69,共10页Journal of Nanjing Audit University

基　　金：2017年度河南省科技厅软科学会计专题研究项目

摘　　要：基于我国A股上市公司2009年至2015年发布的社会责任报告和财务报告数据,对上市公司环境投资现状进行研究,结果表明:上市公司环境投资的行业差异体现在重污染行业与非重污染行业之间,地区差异体现在东部地区与非东部地区之间;当前我国环境投资领域仍以政府财政投入为主,上市公司在环境投资方面缺乏科学统一的引导,投资金额存在随意性与盲目性;上市公司的环境投资额在省份之间、行业之间存在较大差异,仅有11个省份、12个行业的上市公司环境投资的平均增幅高于政府投资平均增幅。Based on the social responsibility reports and financial reports from 2009 to 2015, this paper makes a research on the current situation of environmental investment in listed companies. The findings show that the industry differences in envi- ronmental investment are reflected in heavy pollution and the light pollution industries, while the regional differences are re- flected between the eastern region and other regions. The government financial input is given priority in the current environ- mental investment field, while the listed companies are lack of scientific and unified guidance, so their investing amounts are with randomness and blindness. As far as environmental investment of listed companies are concerned, there exist large differ- ences between provinces and industries, and there are only eleven provinces and twelve industries whose average growth of en- vironmental investment are higher than the average growth of government investment.

关 键 词：环境投资 信息披露 社会责任报告 投资规模 财务报告 政府投资 生态文明建设 生态环境保护 

分 类 号：F275[经济管理—企业管理]