通过对国内典型环境服务上市公司成长能力的描述性统计以及成长影响因素的实证检验发现我国目前环境服务企业具有较强的成长能力,技术创新程度、人力资本利用程度和固定资本投资力度对企业成长具有显著地正向影响,但企业税负增长率显著地制约了企业的成长速度,并提出了相应的四大战略。%Based on the descriptive statistics and empirical examination of domestic environmental service companies,we find out that these companies have the stronger growth capacities;technology innovation degree,human capital and fixed capital investment have a significant positive impact on their growth;but corporate tax rate significantly constrains enterprise's growth speed.Therefore,this paper proposes four strategies to promote China's environmental services industry growth.
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机译:公司治理结构对盈余管理的影响研究—基于民营类上市公司的实证分析 =The Influence of Corporate Governance Structure on Earnings Management at the Listed Non-State-Controlled Firms in China