环境税对污水处理企业财务绩效的影响研究  

作　　者：徐岩[1] 马彧 郭井华 

机构地区：[1]北方工业大学,北京100144 [2]密云县水务局,北京密云101500

出　　处：《环境保护与循环经济》2022年第3期88-92,共5页environmental protection and circular economy

基　　金：北方工业大学北京城市治理研究基地项目的阶段性成果。

摘　　要：以2008—2020年污水处理行业29家上市公司为研究样本,运用断点回归设计对环境税与污水处理企业财务绩效的关系进行研究,结果表明,环境税的开征在短期内对污水处理企业财务绩效存在负向影响。在此基础上对政府完善环境税征收政策和企业适应税收变化提出相关建议。The 29 listed companies in the wastewater treatment industry from 2008 to 2020 are selected as research samples,and regression discontinuity design is used to study the relationship between environmental tax and the financial performance of sewage treatment enterprises.It is found that the introduction of environmental tax has a negative impact on the financial performance of wastewater treatment enterprises in the short term.On this basis,some suggestions are put forward for the government and enterprises to improve environmental tax collection policies and adapt to tax changes.

关 键 词：环境税 污水处理 财务绩效 断点回归 

分 类 号：X22[环境科学与工程—环境科学]