中国上市公司环境成本内部化行为识别及特征剖析——基于财务报表信息的分析  

Analysis on the Internalization Behavior Identification and Characteristics of Environmental Costs of Listed Companies in China——An analysis based on the Financial Statement Information

作　　者：吉利[1] 苏朦[2] 

机构地区：[1]西南财经大学会计学院,四川成都611130 [2]中冶华天南京工程技术有限公司财务部,江苏南京210019

出　　处：《河北经贸大学学报》2017年第5期99-109,共11页Journal of Hebei University of Economics and Business

基　　金：国家自然科学基金项目(71302184);教育部人文社会科学研究项目(13YJC790054);财政部"会计领军(后备)人才"培养项目;西南财经大学中央高校基本科研业务费专项资金(JBK130508)

摘　　要：基于财务报表信息,定义并识别企业环境成本内部化实质性的投入行为及其经济后果,提取我国重污染行业上市公司2009—2014年财务报表数据,对其环境成本内部化的总体情况和分布特征进行描述性统计分析,同时通过分组差异性检验对其环境成本内部化的原因进行探索。研究发现:(1)我国重污染行业上市公司环境保护共识度较高,但大多数公司环境成本内部化并不持续;(2)企业环境成本内部化会优先考虑预期收益较明确的项目,具有经营策略倾向;(3)企业环境成本的费用化偏低,环境政府补助对环境费用性支出的补偿作用有限,但会激励企业相对增加环境资本性支出;(4)企业环境成本内部化行为并非受经济利益驱动,而更多地表现出政策应规性。这些研究结论有助于规范企业环境会计行为、完善行业环境标准以及政府环境政策。Based on the financial statement information,the paper defines and identifies the input behavior and economic consequences of the environmental costs internalization.By extracting the data of financial statements of China＇s heavily polluting industries＇ listed companies from 2009 to 2014,the overall situation and the distribution of environmental costs internalization are analyzed with descriptive statistics,at the same time,the reason of environmental costs internalization is also explored by group difference test.The research results indicate that,firstly,Chinese listed companies in heavy polluting industries show a relatively high degree of consensus on environmental protection,nevertheless,they are actually not persistent in the protection;Secondly,environmental costs internalization will give priority to the surely expected return projects,with business strategy orientation;thirdly,the environmental costs internalization is low,though the compensation from subsidies is also limited,it will stimulates companies to relatively increase the environmental capital expenditures;fourthly,the environmental costs internalization is not driven by economic interests,and shows more policy regulation.These conclusions might be conducive to improving corporate environmental accounting behavior as well as perfecting industrial environmental standards and government environment policies.

关 键 词：环境成本内部化 会计确认 重污染行业 分布特征 财务报表信息 

分 类 号：F230[经济管理—会计学]