摘要
从食品行业环保投资与社会责任的角度出发,采用我国2010-2015年食品行业上市公司环保信息,分析企业外部环境与内部管理对环境保护投资的综合作用。研究发现:食品类上市公司的股权集中度、基本每股收益与企业环保投资正相关,企业政府补助、民众对环保的关注度与环保投资为正相关关系;上市公司的外部环境规制对其环保投资呈现负相关的影响。
Based on the environmental protection investment and social responsibility of the food industry,this paper adopts the relevant environmental protection information listed by the companies in the food industry in 2000-2015,and attempts to analyze the comprehensive impact of the external environment and internal management of the enterprise on the environmental protection.Results show that the ownership centralism oflisted companies,the basic earnings per share and strategic attitude are positively related to the environmental protection investment.So is the relationship between government subsidies and environmental visits that enterprises receive and the environmental protection investment.The external environment regulation of the listed company has negative influence on its environmental investment.
出处
《安徽工业大学学报（社会科学版）》
2017年第3期13-16,共4页
Journal of Anhui University of Technology：Social Sciences
基金
安徽省人文社科重点研究基地农科教结合研究中心重点项目:农民合作社解散问题研究(SK2017A0145)
关键词
食品行业
环保投资额
社会责任
影响因素
food industry
environmental investment
social responsibility
influential factors
