Political Correlation,the Change Of Environmental Supervision Mode And Enterprise Environmental Protection Investment

With the rapid development of China’s economy,the comprehensive strength of the country has been greatly improved,the people’s living standards have been greatly improved,and the ecological requirements of the living environment have been put forward.At present,the environmental problems caused by ecological imbalance have become a hot issue of public concern.At the 2018 National Ecological and Environmental Protection Conference,the central government pointed out that China is now in a critical period of ecological civilization construction,promoting green development and building ecological civilization has become the main theme of The Times.As the main producers of environmental pollution,as an important regulatory object of environmental governance,enterprises are the key to the success of China’s environmental governance reform.Therefore,it is of great practical significance to pay attention to enterprise environmental protection investment.Under China’s national system,the political correlation of enterprises can influence the decision of enterprise environmental protection behavior,and then affect the scale of environmental protection investment.Based on the theory of intergovernment relationship,such as the theory of resource dependence,rent-seeking theory,and executive echelon theory,this paper puts forward the assumptions of political correlation,environmental supervision mode change and enterprise environmental protection investment.In addition,all the basic assumptions of this paper will be grouped into property rights for further analysis.Finally,the different effects of individual political associations and organizational political associations on enterprise environmental investment will be discussed based on the separation of the two positions and audit opinions.The following conclusions:(1)individual political association and enterprise environmental protection investment scale;(2)organizational political association and enterprise environmental protection investment;(3)environmental supervision mode change and enterprise environmental protection investment have positive influence;(4)the environmental supervision mode can weaken the individual political association on enterprise environmental protection investment,but the regulation of organizational political association and enterprise environmental protection investment.At the same time,in the further research and analysis,it is concluded that in the case of the two positions and the audit opinions of enterprises,the individual political association and organizational politics still have a positive impact on the environmental protection investment of enterprises.Finally,based on the above research conclusions,we put forward policy suggestions,and analyze the research limitations and future prospects.