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环境处罚与融资效应联动机制促进企业绿色发展研究
引用本文:江涛,李利. 环境处罚与融资效应联动机制促进企业绿色发展研究[J]. 理论探讨, 2020, 0(3): 104-109
作者姓名:江涛  李利
作者单位:西南财经大学 会计学院,成都,611130
摘    要:企业绿色发展与转型是推进产业结构升级、构建现代化经济体系、促进经济高质量发展的重要动力。为了完成生态文明体制改革和建设美丽中国的战略部署,必须提高污染排放标准,强化排污者责任,健全环境信用评价和信息强制性披露,用严惩重罚等制度推进企业绿色发展与转型。信号传递理论阐释了环境处罚与融资效应联动的机理,完善环境处罚与融资效应联动机制是实现企业绿色发展的重要路径。

关 键 词:信号传递  环境处罚信息  融资  绿色发展

Research on the Linkage Mechanism of Environmental Penalty and Financing Effect to Promote Enterprise Green Development
JIANG Tao,LI Li. Research on the Linkage Mechanism of Environmental Penalty and Financing Effect to Promote Enterprise Green Development[J]. Theoretical Investigation, 2020, 0(3): 104-109
Authors:JIANG Tao  LI Li
Affiliation:(School of Accounting,Southwestern University of Finance and Economics,Chengdu 611130,China)
Abstract:Green development and transformation of enterprise is an important driving force to promote industrial structure upgrade, build a modern economic system, and promote high-quality economic development.In order to complete the ecological civilization system reform and the strategic deployment of building a beautiful China, it is necessary to raise pollution emission standards, strengthen polluters’ responsibilities, improve environmental credit evaluation and mandatory disclosure of information, and use severe penalties and severe penalties to promote green development and transformation of enterprises.The theory of signal transmission explains the mechanism of linkage between environmental punishment and financing effect. Perfecting the linkage mechanism between environmental punishment and financing effect is an important way to achieve green development of enterprises.
Keywords:Signal transmission  Environmental penalty information  Financing  Green development
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