高品质生态环境会提升企业全要素生产率吗?  

Does High-Quality Ecological Environment Improve Firm’s Total Factor Productivity?

作　　者：高靖宇 魏蕊 李百兴[1] GAO Jingyu;WEI Rui;LI Baixing(School of Accountancy,Capital University of Economics and Business,Beijing 100070,China)

机构地区：[1]首都经济贸易大学会计学院,北京100070

出　　处：《北京工商大学学报（社会科学版）》2024年第6期69-81,110,共14页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基　　金：国家自然科学基金项目“管理层披露的语言特征如何影响信息使用者的决策判断”(71902181);北京市属高校教师队伍建设支持计划优秀青年人才项目“投资者非理性决策相关研究”(BPHR202203165)。

摘　　要：生态环境是人类赖以生存和发展的基础,关系到经济社会的可持续发展,而着力提高全要素生产率对推动中国经济高质量发展、全面建成社会主义现代化强国具有重要意义。以2000—2022年中国A股上市公司为研究对象,基于环境心理学的相关理论,检验了生态环境对企业全要素生产率的影响及作用机制。研究发现,高品质生态环境提升了企业全要素生产率,且通过提高员工心理健康水平、引进高质量人才和提高内部控制有效性这三条路径提升了企业全要素生产率。进一步分析发现:地区交通便利时,高品质生态环境的积极作用会被削弱;企业高管具有自然灾害相关经历时,高品质生态环境对企业全要素生产率的提升作用更为显著。因此,企业应持续推进生态环境保护和绿色低碳发展,充分利用高品质生态环境优势,实现企业高质量发展。The ecological environment serves as the foundation for human survival and development,and is linked to the sustained development of the economy and society.Concurrently,improving firm's total factor productivity(TFP)holds significant importance in fostering high-quality development and building China into a great modern socialist country in all respects.This study,taking A-share listed companies in China from 2000 to 2022 as research samples,investigates the influence of the ecological environment on firm's TFP and the underlying mechanisms based on relevant theories of environmental psychology.The findings reveal that a high-quality ecological environment significantly improves firm's TFP,and this enhancement is achieved through three pathways:improving employees mental health,attracting high-caliber talents,and increasing the effectiveness of internal controls.Further analysis indicates that when regional transportation is efficient,the beneficial effects of a high-quality ecological environment are diminished;when corporate executives possess experience related to natural disasters,the beneficial effects of a high-quality ecological environment on firm's TFP are more pronounced.Therefore,firms should consistently advance ecological conservation and environmental protection and fully leverage the advantages of a high-quality ecological environment to achieve high-quality development.

关 键 词：高品质生态环境 企业全要素生产率 环境心理学 员工心理健康 高质量人才 内部控制有效性 

分 类 号：F27[经济管理—企业管理] X32[经济管理—国民经济]