Research On The Influence Factors Of Environmental Assets Scale Of Industrial Enterprises

In the high investment, high energy consumption, high emission, low output of the extensive mode of economic growth, industrial enterprises have got rapid development. But the tight constraints of resource, environmental pollution, ecosystem degradation and other issues have become increasingly prominent, which seriously affected the sustainable development of industrial enterprises. Many industrial enterprises have incorporated environmental protection and governance into the business actions, based on environmental regulation, national policy support, environmental benefits and other considerations. In the modern economic construction, aluminum as the basis of important industrial raw materials, which plays an irreplaceable role in the economic construction and national defense industry. However, the electrolytic aluminum industry is a heavy pollution industry. In the electrolysis process, the anode electrolytic cell will produce large amounts of gaseous and solid fluorides, sulfur dioxide, asphalt smoke pollutants, which will cause serious pollution to the environment. To achieve the purpose of prevention and control of environmental pollution, enterprises will purchase a large number of environmental assets, in the face of government administrative constraints, environmental regulation and sustainable development of enterprises. The reasonable allocation of environmental assets is not only able to achieve the purpose of preventing and controlling environmental pollution, but also can reduce the production cost of enterprises, which can realize the win-win situation of economic and environmental benefits. Research on the influencing factors of the scale of enterprise environmental assets will become an important task for enterprises to rationally configure environmental assets.On the basis of domestic and foreign research, this paper put forward five hypotheses to prove the factors that are electrolytic aluminum production craft, entrepreneurs environmental awareness, environmental regulation, the controlling nature and production capacity of enterprises, which affect the environmental assets scale of electrolytic aluminum enterprises, by combining the theory of sustainable development, environment value, environmental regulation, environmental economic, higher-order, signaling with the environmental assets of the electrolytic aluminum enterprises. The empirical results show that the production craft has a significant negative correlation with the scale of environmental assets at the 1%level; The environmental regulation has a significant positive correlation with the scale of environmental assets at the 5%level; The controlling nature and production capacity of enterprises have a significant positive correlationthe with the scale of environmental assets. However, there is no significant correlation between the entrepreneurs environmental awareness and the scale of environmental assets. To achieve a reasonable allocation of environmental asset size, enterprises should comprehensively consider the national government level with the enterprise level in the process of environmental protection and governance basing on the reserach.