International Journal of Earth Sciences and Engineering

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In order to explore the governance role of internal control in Chinese heavy air pollution enterprises’ over-investment that will aggravate the haze pollution of China, this paper analyzes the relationship between internal control and over-investment based on the 2009-2013 data of heavy air pollution listed companies. The results indicate that the internal control can effectively inhibit over-investment and thereby reduce the haze pollution. In addition, such inhibitory effect is more significant in state-owned heavy air pollution listed companies. This paper also tests the effect of internal control on under-investment of heavy air pollution listed companies and it is not apparent. This study shows that the internal control has a certain promotion effect on environmental protection of China.

Keywords

Environmental Protection, Heavy Air Pollution Enterprises, Over-Investment, Internal Control, State-Owned Listed Companies.
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