管理评论

管理评论 ›› 2023, Vol. 35 ›› Issue (8): 56-70.

• 经济与金融管理 • 上一篇    下一篇

省域边界、地理禀赋与企业环境绩效

龙文滨1, 李丽丹1, 胡珺2, 钟绮琪3   

  1. 1. 广东外语外贸大学会计学院, 广州 510600;
    2. 海南大学管理学院, 海口 570228;
    3. 中山市中医院财务部, 中山 528400
  • 收稿日期:2021-11-29 出版日期:2023-08-28 发布日期:2023-10-07
  • 通讯作者: 胡珺(通讯作者),海南大学管理学院副教授,博士生导师,博士
  • 作者简介:龙文滨,广东外语外贸大学会计学院教授,硕士生导师,博士;李丽丹,广东外语外贸大学会计学院讲师,博士;钟绮琪,中山市中医院财务部职员,硕士
  • 基金资助:
    国家自然科学基金面上项目(72072045)；国家自然科学基金青年项目(71902050)；海南省自然科学基金青年项目(720QN242)；广东省自然科学基金面上项目(2023A1515012701)；海南省自然科学基金高层次人才项目(722RC640)。

Provincial Boundaries, Geographical Endowment and Corporate Environmental Performance

Long Wenbin1, Li Lidan1, Hu Jun2, Zhong Qiqi3   

  1. 1. School of Accounting, Guangdong University of Foreign Studies, Guangzhou 510600;
    2. School of Management, Hainan University, Haikou 570228;
    3. Financial Department, Zhongshan Hospital of Traditional Chinese Medicine, Zhongshan 528400
  • Received:2021-11-29 Online:2023-08-28 Published:2023-10-07

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摘要： 本文基于省域边界地区的外部性特征,通过手工整理的上市公司地理信息、环保投资和绿色创新数据,检验边界区位对企业环境绩效的影响。研究发现,与中心地区企业相比,边界地区企业的环境绩效更差,且这一负向关系在山地地区、矿产资源丰裕地区及省界湖泊地区等外部性更强的特定区域更显著。进一步检验显示,资源约束和监管缺失是致使边界地区企业环境绩效差的重要原因。交通设施改善存在一定的边界突破效应,能够提升平原地区、矿产资源丰裕地区与省界湖泊地区边界企业的环境绩效。本文拓展边界效应及企业环境绩效研究,对解决区域环境发展不平衡、实现碳中和目标及推动企业高质量发展有重要启示意义。

关键词: 省域边界, 地理禀赋, 企业环保投资, 企业绿色创新

Abstract: Based on the externality characteristics of provincial border areas, this paper uses hand-collected data of listed companies' geographic information, environmental investment data and green innovation data to examine the relationship between companies' border location and their environmental performance. The paper finds that compared with enterprises located in inland areas, enterprises in border areas show a poor environmental performance, and this negative relationship is more significant in hilly and mountainous areas, areas with abundant natural resources and lakes across provincial boundaries. Further analysis shows that resource constraints and lack of supervision are important reasons for the poor environmental performance of enterprises in border areas; the improvement of transportation facilities has a certain boundary breakthrough effect, which can alleviate the poor environmental performance of border enterprises in plain areas and areas with lakes across provincial boundaries. The paper enriches and expands the literature of boundary effect and enterprise environmental performance research, and has important implications for solving the imbalance of regional environmental development, achieving the goal of "carbon neutrality" and promoting the transformation of green innovation and high-quality development of enterprises.

Key words: provincial boundary, geographical endowment, firm environmental investment, firm green innovation