Research On The Stickiness Of Corporate Environmental Protection Costs From The Perspective Of Green Transformatio

In the face of increasingly strict environmental regulations,it is urgent for manufacturing enterprises to carry out green transformation.As a traditional manufacturing industry,papermaking industry has serious pollution.Green transformation requires enterprises to invest a lot of capital in clean production,pollution control and environmental management,which will inevitably increase their environmental protection costs and increase their cost control pressure.Therefore,scientific control of environmental protection costs becomes particularly important.As the composition of environmental protection costs and operating costs are similar,there may also be the "stickiness" problem of operating costs.At present,the research on cost stickiness and environmental protection expense is relatively mature,but the research on environmental protection expense stickiness is less.In the current under the background of the state shall encourage enterprises to carry out the transformation of the green,environmental protection cost stickiness problem in the papermaking enterprises,able to broaden the green transformation of the research Angle of view,enrich the study of cost stickiness,also helps to improve China’s papermaking enterprise environmental cost efficiency,raise the scientific nature of the enterprise cost budget and control and accuracy.This paper chooses Jingxing Paper as the research object,because Jingxing Paper is a leading enterprise in the paper industry,and its operating income and market share have been in the forefront of the industry for many years.Moreover,Jingxing Paper has been committed to corporate green transformation and upgrading for many years,investing a lot of money in environmental protection and regularly disclosing corporate environmental Report and Corporate social Responsibility Report.This shows that Jingxing Paper attaches importance to corporate social responsibility and environmental impact.The research on the stickiness of environmental protection cost of Jingxing Paper has reference value for environmental cost management of paper enterprises.Based on relevant literature on green transformation and cost stickiness,this paper firstly defines the concepts of green transformation,environmental protection expense and stickiness of environmental protection expense and introduces the theoretical basis.Then,it analyzes the influence of macro environmental policy,human capital intensity and capital intensity on stickiness of environmental protection expense.Places xing paper environmental protection cost existence of viscosity in preliminary judgement,Weiss after reference model places xing paper of the cost of environmental protection to measure viscosity and based on the theory of adjustment cost,asset specificity theory,managers optimistic expectation theory,agency cost theory to the transformation of green perspective Jingxing Paper of analyses and explains the cause of environmental protection cost stickiness.Through the study,it is found that the implementation of cleaner production,the increase of pollution control and the lax management of environmental protection costs cause the stickiness of environmental protection costs.Finally,according to the above reasons,the paper puts forward targeted suggestions for improving the stickiness of environmental protection costs.