【作者】 崔秀梅； 刘静；

【机构】 南京审计学院会计学院； 南京大学会计与财务研究院；

【摘要】 随着绿色经济逐渐成为全球发展的趋势,环境问题已经渗透到企业管理的各个层面,对企业的各项决策产生了深远的影响。无论出于战略考虑还是出于被动接受,企业需要进行绿色投资,那么到底是什么原因驱动企业绿色投资,本文进行了深入的探讨,理论和实证研究表明:竞争机制、环境规制机制和环境伦理机制是企业绿色投资的主要驱动机制。本文进一步将机制背后的不同利益相关者对企业的绿色投资产生影响进行了分析,结果发现:政府、环境利益集团、出资者、高层管理人员的态度对企业绿色投资存在显著的影响。更多还原

【Abstract】 with the green economy has gradually become the trend of global development,environmental problems have penetrated into every level of business management of enterprise and has far-reaching influence on the decision.Whether out of strategic considerations or from passive acceptance,enterprises need to carry out green investment.What is the reason for driving enterprise green investment,this paper conducted an in-depth study,theoretical and empirical research show that:the competition mechanism,environmental regulation mechanism and environmental ethics mechanism of enterprises are the main driving mechanism of green investment.This article will analyze the mechanisms behind the different stakeholders on the green investment effect further,the results shows that:the government,environmental interest groups,funders,and the attitude of the senior management put in remarkable effect on enterprises green investment.更多还原