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论文编号：	14108
作者编号：	2120213326
上传时间：	2023/6/9 13:22:23
中文题目：	CEO绿色经历对企业环保投资的影响研究
英文题目：	Research on the Influence of CEO Green Experience on Enterprise Environmental Protection Investment
指导老师：	齐岳
中文关键字：	CEO；绿色经历；环保投资；环境规制；内部控制
英文关键字：	CEO; Green Experience; Environmental Protection Investment; Environmental Regulation; Internal Control
中文摘要：	党的十八大首次将生态文明建设纳入国家发展战略，强调“绿色发展”理念，党的二十大进一步强调要加强污染治理与生态保护，加快发展方式绿色转型，着力推进高质量发展。在我国绿色转型过程中，企业是污染排放的主体，要解决环境污染问题，关键在于引导企业对绿色环保项目进行投资，而CEO作为企业的决策主体，其个人特征将对企业行为产生重要影响，基于此背景，本文从CEO经历特征切入，针对CEO绿色经历对企业环保投资的关系展开研究。本文手工搜集2008-2020年A股上市公司共15022个研究样本，运用多元回归模型，从理论和实证角度考察二者间的关系，并进一步从环境规制、媒体关注、企业内部控制以及产权性质的角度考察上述因素对CEO绿色经历与企业环保投资关系的调节作用。研究发现：（1）CEO绿色经历能够显著促进企业环保投资；（2）环境规制负向调节CEO绿色经历与企业环保投资的关系；（3）媒体关注正向调节CEO绿色经历与企业环保投资的关系；（4）内部控制正向调节CEO绿色经历与企业环保投资的关系；（5）相比国有企业，CEO绿色经历对企业环保投资的促进作用在非国有企业中更为显著。 现阶段学术界关于企业环保投资的文献中，从高管绿色经历角度切入的研究相对较少，且多集中于高管团队，鲜少聚焦于CEO经历特质研究，本文通过CEO绿色经历对企业环保投资的促进作用，以及环境规制、媒体关注、内部控制、产权性质等因素的调节作用展开研究，能够在一定程度上拓展与深化企业高管特质以及企业环保投资的研究议题。此外本文的研究结论可以为绿色发展理念下政府如何规范与引导企业进行环境治理，以及企业如何绿色转型等现实问题提供一定参考。
英文摘要：	The 18th Communist Party of China National Congress for the first time included ecological civilization construction into the national development strategy, emphasizing the concept of "green development". The 20th Communist Party of China National Congress further emphasized the need to strengthen pollution control and ecological protection, accelerate the green transformation of development mode, and promote high-quality development. In the process of green transformation in the country, enterprises are the main body of pollution emission. To solve the environmental pollution problem, the key is to guide enterprises to invest in renewable green environmental protection projects. Secondly, as the decision-making body of the enterprise, the experience characteristics of the CEO will have an important impact on the enterprise behavior. Based on this background, this thesis studies the relationship between CEO's green experience and corporate environmental protection investment. In this thesis, A total of 15,022 research samples of A-share listed companies from 2008 to 2020 were collected manually. Multiple regression models were used to investigate the relationship between CEO's green experience and corporate environmental protection investment from theoretical and empirical perspectives, and further study the moderating effects of environmental regulation, media attention and corporate internal control on the relationship between CEO's green experience and corporate environmental protection investment.The findings are as follows: (1) CEO's green experience can significantly promote enterprises' environmental investment; (2) Environmental regulation negatively moderates the relationship between CEO's green experience and corporate environmental investment; (3) Media attention positively moderates the relationship between CEO green experience and corporate environmental investment; (4) Internal control positively moderates the relationship between CEO green experience and enterprise environmental protection investment; (5) Compared with state-owned enterprises, CEO green experience has a more significant promoting effect on environmental protection investment in non-state-owned enterprises. In the current academic literature on enterprise environmental investment, there are relatively few studies from the perspective of green experience of executives, and most of them focus on the executive team, and seldom focus on the characteristics of ceos. In this thesis, through the promotion effect of green experience of ceos on corporate environmental investment, As well as the moderating effect of environmental regulation, media attention, internal control and other factors as well as the heterogeneous effect of the nature of corporate property rights, it can expand and deepen the research topics on the characteristics of corporate executives and corporate environmental investment to a certain extent. In addition, the research conclusions of this thesis can provide some reference value for practical issues such as how the government should standardize and guide enterprises to conduct environmental governance under the concept of green development and how enterprises should make green transformation.
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