环境规制、生态创新投入与企业绩效研究

发布时间：2018-04-05 18:31

本文选题：环境规制　切入点：生态创新投入　出处：《山东理工大学》2017年硕士论文

【摘要】：近年来,以“雾霾天气”为代表的环境污染越来越严重,这引起了中国甚至世界的广泛关注。为了促进经济可持续发展,解决环境问题成为中国政府刻不容缓的任务。2018年1月1日起即将施行的《中华人民共和国环境保护税法》是我国第一部专门体现“绿色税制”、推进生态文明建设的单行税法,表明了我国改善环境质量的决心。在这种形势下,企业必将面临更加严格的环境规制。传统观点认为环境规制增加了企业成本,对生态创新投入和企业绩效起阻碍作用,而波特假说认为适当的环境规制能通过创新补偿效应提高企业绩效。国内外学者对环境规制效果进行了大量实证研究,但研究结论不一,因此有必要进一步研究三者之间的作用机制。本文梳理总结了国内外相关文献,对环境规制等相关概念进行了界定并且分析了波特假说等相关理论,借助博弈理论分析以及环境规制诱导模型,运用平衡面板数据模型,选取2005-2014年规模以上工业行业数据,分区域和行业污染程度研究了环境规制对生态创新投入和企业绩效的影响,并进一步验证了生态创新投入在环境规制与企业绩效之间的作用。研究结论如下:(1)总体上来看,环境规制与生态创新投入之间呈U型关系。分区域来看,东部地区环境规制与生态创新投入之间的关系与总体保持一致,即U型关系;中西部地区环境规制对生态创新投入起阻碍作用。分行业来看,在重度污染行业,环境规制与生态创新投入显著正相关;在中度污染行业,环境规制与生态创新投入之间呈U型关系,而在轻度污染行业,环境规制与生态创新投入之间呈不显著的正相关关系。(2)总体上环境规制对企业绩效的影响存在滞后效应。分区域来看,无论在即期还是滞后期,东部地区环境规制与企业绩效均呈显著的正相关关系,不存在明显的滞后效应;中部地区环境规制对企业绩效的影响存在滞后效应,在即期环境规制与企业绩效之间的正相关关系不显著,滞后一期两者之间呈显著的正相关关系;而西部地区即期环境规制与企业绩效之间呈显著负相关关系,随着时间的推移,负相关关系减弱。分行业来看,重度污染行业环境规制与企业绩效显著正相关;在中度污染行业,即期环境规制与企业绩效显著负相关,滞后一期两者负相关关系不显著;而在轻度污染行业,环境规制与企业绩效之间呈不显著的负相关关系。(3)生态创新投入在环境规制与企业绩效之间起部分中介作用。最后,根据研究结论从国家、企业和社会公众层面提出相应的建议。
[Abstract]:In recent years, environmental pollution represented by "haze Weather" has become more and more serious, which has aroused widespread concern in China and even the world.In order to promote sustainable economic development, solving environmental problems has become an urgent task for the Chinese government. The Environmental Protection tax Law of the people's Republic of China, which will be implemented on January 1, 2018, is the first special "green tax system" in China.The single tax law to promote the construction of ecological civilization shows the determination of improving the environmental quality in our country.In this situation, enterprises will be faced with more stringent environmental regulation.The traditional view is that environmental regulation increases the cost of enterprises and hinders the investment of ecological innovation and enterprise performance, while the Porter hypothesis holds that appropriate environmental regulation can improve firm performance through innovation compensation effect.Scholars at home and abroad have done a lot of empirical research on the effect of environmental regulation, but the conclusions are different, so it is necessary to further study the mechanism between the three.This paper summarizes the relevant literature at home and abroad, defines the related concepts of environmental regulation and analyzes the Porter hypothesis and other relevant theories, with the help of game theory analysis and environmental regulation induction model, the use of balanced panel data model.Based on the industrial data from 2005 to 2014, the effects of environmental regulation on ecological innovation input and enterprise performance are studied in different regions and industries, and the role of ecological innovation investment in environmental regulation and enterprise performance is further verified.The conclusion is as follows: (1) generally speaking, the relationship between environmental regulation and ecological innovation investment is U-shaped.In the sub-region, the relationship between environmental regulation and ecological innovation investment in the eastern region is consistent with the overall, that is, U-type relationship, and environmental regulation in the central and western regions is an obstacle to ecological innovation investment.In the serious pollution industry, the relationship between environmental regulation and ecological innovation investment is significantly positive; in moderate pollution industry, the relationship between environmental regulation and ecological innovation investment is U-shaped, while in light pollution industry, the relationship between environmental regulation and ecological innovation investment is U-shaped.There is no significant positive correlation between environmental regulation and ecological innovation investment.In the sub-region, there is a significant positive correlation between environmental regulation and enterprise performance in the eastern region, and there is no obvious lag effect, and the impact of environmental regulation on enterprise performance in the central region has a lag effect.The positive correlation between immediate environmental regulation and firm performance is not significant, but there is a significant positive correlation between immediate environmental regulation and enterprise performance, while in the western region, there is a significant negative correlation between immediate environmental regulation and enterprise performance, with the passage of time,The negative correlation was weakened.In the medium pollution industry, immediate environmental regulation has a significant negative correlation with the enterprise performance, while in the light pollution industry, the negative correlation between immediate environmental regulation and enterprise performance is not significant; but in the mildly polluted industry, the negative correlation between immediate environmental regulation and enterprise performance is not significant.There is no significant negative correlation between environmental regulation and firm performance. (3) Ecological innovation investment plays a part of intermediary role between environmental regulation and enterprise performance.Finally, according to the conclusions of the study from the national, corporate and social public level to put forward the corresponding recommendations.
【学位授予单位】：山东理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X322;F273.1;F406.7

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