| 论企业环保投资财务效率的影响因子及提升对策 |
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| 引用本文： | 胡新婷.论企业环保投资财务效率的影响因子及提升对策[J].湖南财经高等专科学校学报,2012,28(6):109-112. |
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| 作者姓名： | 胡新婷 |
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| 作者单位： | 长沙理工大学经济与管理学院,湖南长沙,410004 |
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| 摘 要： | 环保投资在企业是客观存在的，企业投资的首要和最基本目标是追求财务效率。双赢假说认为企业环保投资的财务效率为正，制约假说认为企业环保投资的财务效率为负，不确定性假说认为企业环保投资的财务效率不确定。影响企业环保投资财务效率的因子包括企业外部的融资约束和企业内部的获利能力。为提升企业环保投资的财务效率，应发挥融资环境的引领作用和获利能力的保证作用。
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| 关 键 词： | 企业环保投资 财务效率 影响因子 提升对策 |
The Discussion on Impact Factor and Promotion Strategy of Financial Efficiency of Environmental Investment protection |
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| Institution: | HU Xin - ting (School of Economics ＆ Management, Changsha University of Science ＆ Technology, Changsha Hunan 410004) |
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| Abstract: | Environmental protection investment in enterprise is objective existence. The first and most basic objective to invest in enterprises is the pursuit of financial efficiency. The restrict hypothesis thinks that the financial efiqcieney of enterprise environmental protection investment is negative, and the win- win situation hypothesis thinks it is positive, and uncer- tainty hypothesis thinks it is uncertainty. This paper puts forward that the influence factors of enterprise environmental protection investment financial efficiency are enterprises external financing constraints and enterprise profit capability. In order to enhance the enterprise environmental protection investment financial efficiency, we should exert the leading role of financing environment and assurance role of profit ability. |
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| Keywords: | environmental protection investment financial efficiency impact factor promotion strategy |
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