Taking the A-share listed manufacturing companies in Beijing-Tianjin-Hebei area as the research object, this paper analyzes the current situation of environmental protection investment by collecting the environmental investment data from 2013 to 2015. It is found that local environmental policies have a great impact on the direction of corporate environmental spending;companies put too much emphasis on their own current interests, leading to weak efforts in environmental protection; large fund-demanding environmental protection projects increased financial pressure on enterprises; enterprises pay more attention to ex post pollution control than ex ante control; single environmental investment project leading to imbalance in environmental protection investment. Therefore, the relevant environmental regulations should be improved and enforced, and subsidies should be given to specific environmental investment projects to reduce the pressure on enterprise environmental investment funds; enterprises should adopt clean production and pollution control strategies, improve their own environmental investment structure, and balance the environmental capital investment.%本文以京津冀地区A股制造业上市公司为研究对象,通过收集2013-2015年的环保投资数据,对其环保投资现状进行分析.发现地方性环保政策对企业环保支出方向影响很大;企业过于注重自身当前利益,导致环保投入力度不够;资金需求量大的环保项目加大了企业资金压力;企业更注重事后污染治理而忽视事前控制;企业环保投资项目单一,环保资金投向失衡.因此应完善相关环保法规并予以强制施行,同时对特定环保投资项目给予补贴,减轻企业环保投资资金压力;企业应采取清洁生产与污染治理并重的策略,同时完善自身环保投资结构,平衡环保资金投向.
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