论文总字数：31064字

摘 要

随着社会经济的发展，我国资源的消耗量在急剧增加，环境保护的呼声越来越高。发展低碳经济、做好环境保护工作成为当今社会应着力解决的重大问题。随着科学发展观与建设生态文明理念的提出，我国的环保产业得到迅猛发展。其中，对环保型企业的政府补助起到了尤为关键的作用。国家逐年加大对环保型企业的扶持与补助，如给予税收优惠和专项资金补贴。尽管如此，我国环保企业整体竞争力仍然不强，关键技术上也处于弱势地位。由此本文产生疑问：政府的巨额补助究竟在多大程度上促进了环保企业的可持续发展。研究政府补助与环保企业发展能力之间的关系成为本文的核心问题。

本文的主要内容包括理论分析和实证研究两部分。理论分析部分，主要介绍政府补助的相关理论以及政府补助的相关概念。实证研究部分，首先提出本文的研究假设，其次构建环保型企业可持续发展能力指标、政府补助指标以及企业创新指标。本文使用SPSS 22.0统计软件对所选取的样本企业的发展能力得分和政府补助比率进行描述性统计、回归分析和稳健性分析。本文的创新点在于将样本企业按照发展能力的不同分别来研究政府补助对企业的影响。

本文的研究结果为：政府补助与环保型企业的可持续发展能力正相关。就发展能力不同的企业来说，政府补助能够有效促进那些发展能力好的环保型企业的发展，但是却不利于发展能力不强的环保企业的发展。

关键词：政府补助、环保型企业、可持续发展能力

An Empirical Study on the Impact of Government

Subsidy on the Sustainable Development Ability of Environmental Enterprises

Abstract

With the development of social economy, China's consumption of resources in the sharp increase in the voice of environmental protection is getting higher and higher. The development of low-carbon economy, good environmental protection work to become today's society should focus on solving major problems. With the scientific concept of development and the construction of ecological civilization, the concept of China's environmental protection industry has been rapid development. Among them, the environmental protection of government subsidies have played a particularly critical role. The state has increased the support and subsidy of the environment-friendly enterprises year by year, such as giving tax incentives and special fund subsidies. Nevertheless, the overall competitiveness of China's environmental protection enterprises is still not strong, the key technology is also in a weak position. This article has questioned the extent to which the government's huge subsidy has promoted the sustainable development of environmental protection enterprises. Research on the relationship between government subsidies and the development of environmental protection enterprises has become the core issue of this paper.

The main contents of this paper include theoretical analysis and empirical research in two parts. The theoretical analysis section mainly introduces the relevant theories of government subsidy and the related concepts of government subsidy. Empirical research part, first proposed the hypothesis of this study, followed by the construction of environmentally friendly enterprises sustainable development capacity indicators, government subsidies and corporate innovation indicators. In this paper, SPSS 22.0 statistical software was used to analyze the descriptive statistics, regression analysis and robustness analysis of the development ability score and government subsidy ratio of selected sample enterprises. The innovation of this paper lies in the sample enterprises in accordance with the different development capabilities to study the impact of government subsidies on the enterprise.

The results of this study are: government subsidies and sustainable development of environmentally friendly enterprises are positively related. In the case of enterprises with different development capabilities, government subsidies can effectively promote the development of environment-friendly enterprises with good development capability, but they are not conducive to the development of environment-friendly enterprises with weak development capability.

Keywords: Government subsidy、 Environmental enterprise 、Sustainable development ability

目 录

摘要 I

Abstract II

第一章 绪论 1

1.1研究背景与意义 1

1.1.1研究背景 1

1.1.2研究意义 2

1.2研究思路及方法 2

1.2.1研究思路 2

1.2.2研究方法 2

1.3本文的结构安排 3

第二章 理论基础与文献综述 4

2.1政府补助相关理论 4

2.1.1外部性理论 4

2.1.2“软预算约束”理论 4

2.2政府补助相关概念 5

2.2.1政府补助的主要形式 5

2.2.2政府补助的特征 5

2.2.3政府补助的会计处理 5

2.2.4政府补助的动机 6

2.3文献综述 6

2.3.1国内文献综述 6

2.3.2国外文献综述 8

2.4理论与文献评述 8

第三章 实证研究设计 10

3.1研究假设 10

3.1.1政府补助与企业可持续发展能力 10

3.1.2政府补助对发展能力不同的环保企业的影响 11

3.2数据来源 11

3.3变量选取 12

3.3.1被解释变量 12

3.3.2因子分析 12

3.3.3解释变量 15

3.3.4控制变量 15

第四章 实证结果及其分析 16

4.1政府补助的有效性分析 16

4.1.1描述性统计 16

4.1.2相关性分析 16

4.1.3回归分析 17

4.1.4稳健性检验 18

4.2政府补助对发展能力不同的企业的影响的分析 19

4.2.1发展能力得分为正的企业 19

4.2.2发展能力得分为负的企业 21

4.3本章小结 22

第五章 研究结论及建议 23

5.1研究结论 23

5.2研究建议 23

5.3研究不足和展望 23

5.3.1研究不足 23

5.3.2研究展望 24

参考文献 25

致 谢 27

第一章 绪论

1.1研究背景与意义

1.1.1研究背景

随着我国环境污染事件的层出不穷，环境保护日益成为整个社会的共同行动。政府鼓励、促进环保行业的发展，大力发展环保型企业以降低生产活动对环境的影响，并将发展循环经济和低碳经济作为一项长期发展目标。

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