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The Affection Of Mining Environmental Restoration And Management Margin To Corporate Investment In Environmental

Posted on:2016-12-18Degree:MasterType:Thesis
Country:ChinaCandidate:J J WuFull Text:PDF
GTID:2309330461482408Subject:Accounting
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Large number of mining minerals had a great impact on China’s environment, causing water pollution, air pollution, and other geological disasters. The "environmental restoration margin management approach" which is introduced by provinces is to encourage enterprises to carry out environmental restoration liability. So, how effective the measures implemented? Whether the enterprise’s environmental investment has a positive impact?Therefore, this paper sorted out previous studies, and then classified the environmental investment to examine the influence of the mine environmental restoration margin policy on investment in environmental protection with the sample data of mining enterprises during 2008-2013 years. Our study found that when other conditions are the same in business, environmental restoration margin policies affect investment in environmental protection is effective, indicating recovery and management deposit policy will encourage enterprises to increase investment in environmental protection; Mine environmental restoration margin policy on capital investment in environmental protection is more significant then the costs related to the investment in environmental protection, because the technical effect is the key environmental factors; Mine environmental restoration margin policy impact on non state owned enterprise investment in environmental protection effect is more significant than the state-owned enterprises; The investment in environmental protection enterprises have paid a group of samples, and we found that the restoration of the margin deposit environment influence on environmental protection investment is not significant, It’s mainly because the margin policy implementation and supervision, and the deposit is not enough. Therefore, in order to control pollution andimprove the environmental pollution control investment, we should improve the security deposit mining environmental management policies and specificate mining environmental management deposit fee system.
Keywords/Search Tags:environmental investment, environmental management margin, the ultimate controller
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