考虑政府征税与补贴的供应链减排研究

发布时间：2018-06-06 09:45

本文选题：减排 + 供应链合作　；参考：《重庆大学》2014年博士论文

【摘要】：随着英国于2003年在《英国能源白皮书》中率先提出了“低碳经济”概念,并在全球范围内受到广泛关注,许多国家和企业从此开始了不懈的低碳经济实践。一方面政府积极地实施税收、补贴等政策来引导企业减排,另一方面企业应对政府和民众压力也开始积极地投入环保实践。本文基于实践,运用决策优化的相关理论和方法,综合考虑供应链合作模式、供应链结构特性、政府征税与补贴等情形对企业决策的影响,研究了三个在低碳供应链管理中已经存在,但尚无文献研究的供应链上考虑政府政策的减排活动,分别为第一部分:供应链质量合作设计与碳税下的生产减排;第二部分:下游企业敦促与政府征税或补贴政策下的生产减排;第三部分:双渠道闭环供应链下考虑政府补贴与税收的碳排放。第一部分研究了在装配型供应链上,当制造商的产品属性绝大程度上取决于供应商所提供的原部件的属性值时,由于下游企业通过组装部件和加工产品进行销售,无法直接控制部件的质量水平,而这些部件的属性设计(包括环保属性和传统属性)又直接影响到产品的属性,因此制造商通过与供应商的合作来提升原部件的环保质量和传统质量。由于环保质量与传统质量呈互补关系,因此当制造商面对的终端市场需求提升时,所有供应商的需求量也相应提升。但不同质量的变化对环境的影响却不同,尤其是考虑政府对企业生产污染征税时。该章节讨论了存在政府税收政策时,制造商与供应商的合作模式选择问题,首先假设供应商先行同时决策各自的质量决策水平,若供应商与制造商达成合作协议,则首先由供应商和制造商共同决策质量水平。当政府考虑征税时,企业还需决策各自的减排水平。之后供应商同时决策各自的批发价水平,制造商再决策零售价格。分析了政府征税对企业的影响,制造商和供应商应该如何选择合作模式,并比较了各种合作模式对环境和社会福利造成的影响。第二部分进一步讨论了当供应商的生产污染已经严重影响到下游消费者的生存环境时,政府需要通过政策进行调节时,供应链上下游的合作问题,以及政府的最优化决策。一方面,政府可以通过对企业生产污染征税,以迫使企业减排;另一方面,政府也可以通过对企业的减排投入进行补贴,以鼓励企业减排。同时,由于消费者环保意识逐渐增强,与产品相关的单位碳排放增加会降低消费者对产品的需求量,因此下游企业或迫于市场压力,或出于社会责任心,会对供应商的污染排放行为进行监督、审查,督促其减排。本章比较了下游企业督促上游企业减排、政府征税、政府补贴、下游企业敦促同时政府进行征税以及下游企业敦促同时政府进行补贴等情形,假设政府首先决策对供应商是征税还是补贴,然后供应商决策自己的减排水平和批发价,若下游企业考虑敦促供应链减排,则减排水平由供应商和下游企业共同决定。最后,下游企业决策产品的零售价。根据逆向求解法,采用斯塔克尔伯格多阶段博弈模型,求得各个决策主体的最优选择。分析了政府和企业的决策对环境和社会福利产生的影响。第三部分讨论了在双渠道闭环供应链结构下制造商通过再制造降低产品生命周期末对环境产生的碳排放,以及政府补贴企业的再制造和政府通过对双渠道结构中的电子零售商征税以阻止消费者搭便车,从而保护传统实体店的作用。双渠道结构下的消费者搭便车行为指的是由于相比于传统实体店,网络商店不存在店面租金、具备较少或几乎没有人工水电成本、有些国家的电子购物不存在消费税,使得网络商店的产品价格略低于实体店的,因此部分消费者常常先到实体店体验产品,了解产品的功能、属性,获取专业服务人员的讲解和演示,却最终到网络商店以更低的价格购买相同的产品。由于企业的定价决策会影响到废旧产品的回收数量,进而影响到政府的最优补贴比率,而双渠道结构必然影响到企业的定价(例如消费者常常在实体店体验产品,而以更低的价格从网上商店购买到同样的产品,这势必对所有企业的定价决策产生影响),因此该章节考虑了双渠道结构下消费者搭便车问题对企业和政府决策以及环境的影响。
[Abstract]:As Britain took the lead in the concept of "low carbon economy" in the British energy white paper in 2003 and received extensive attention all over the world, many countries and enterprises started unremitting low-carbon economic practice. On the one hand, the government actively implemented the policies of tax and subsidy to guide the enterprises to reduce the emission reduction, on the other hand, the enterprises should deal with the government. And the public pressure has also begun to actively invest in environmental practice. Based on practice, this paper uses the relevant theories and methods of decision-making optimization to consider the effect of supply chain cooperation mode, supply chain structure characteristics, government taxation and subsidies on enterprise decision-making, and studies the existence of three in low carbon supply chain management, but there is no literature research. On the supply chain, we consider the emission reduction activities of government policy, which are the first part: the quality cooperation design of supply chain and the emission reduction under the carbon tax; the second part: the downstream enterprise urges the production reduction under the government tax or the subsidy policy; the third part: the first part considers the carbon emissions of the government subsidies and taxes under the dual channel closed loop supply chain. In the assembly supply chain, when the manufacturer's product properties are largely dependent on the attribute values of the original components provided by the supplier, the quality level of the components can not be controlled directly by the downstream enterprises, which are sold by the assembly and processing products, and the properties of these components, including the environmental properties and traditional genera, are not directly controlled. As a result, manufacturers cooperate with suppliers to improve the environmental quality and traditional quality of the components. Since the quality of the environment is complementary to the traditional quality, the demand for all suppliers is also improved when the manufacturer is facing the demand for the terminal market. There are different effects on the environment, especially when the government has to tax the production pollution of enterprises. This chapter discusses the choice of the mode of cooperation between the manufacturer and the supplier when the government tax policy exists. First, it is assumed that the supplier decides the level of the quality decision at the same time, and if the supplier and the manufacturer reach a cooperation agreement, the first one is the first one. When the government considers taxation, the enterprise needs to decide the level of their respective emission reduction when the government considers the tax. Then the suppliers make their respective wholesale price levels, and the manufacturer makes the decision on the retail price. The influence of the government tax on the enterprise is analyzed. How should the manufacturer and supplier choose the cooperation mode and compare it The second part further discusses that when the production pollution of the supplier has seriously affected the living environment of the downstream consumers, the government needs to regulate the upstream and downstream of the supply chain, as well as the optimal decision of the government when the policy is adjusted. On the one hand, the government is available. On the other hand, the government can encourage enterprises to reduce their emissions by subsidies to encourage enterprises to reduce emissions. At the same time, because of the increasing awareness of the consumer's environmental protection, the increase in carbon emissions associated with products will reduce consumer demand for products, so the downstream enterprises or In this chapter, the downstream enterprises urge the upstream enterprises to reduce the emission reduction, the government tax, the government subsidies, the downstream enterprises urge the government to levy taxes at the same time, and the downstream enterprises urge the government to carry out subsidies, and so on. Let the government first decide whether to tax or subsidize the suppliers, and then the suppliers make their own emission reduction and wholesale prices. If the downstream enterprises consider urging the supply chain to reduce the emission reduction, the reduction level is decided by the suppliers and the downstream enterprises. Finally, the downstream enterprises make the zero price of the product. The multi stage game model is used to obtain the optimal choice of each decision maker. The influence of government and enterprise decision on the environment and social welfare is analyzed. The third part discusses the carbon emissions produced by the manufacturer to reduce the environment at the end of the product life cycle by remanufacturing under the double channel closed loop supply chain structure, and the government subsidized enterprises. Remanufacturing and the government taxed the electronic retailers in the dual channel structure to prevent consumers from hitchhiking, thus protecting the role of traditional physical stores. The double channel structure of consumer hitchhiking is that there is no store rent, less or almost no cost of artificial electricity because of a store rent compared to a traditional entity store. There is no consumption tax in some countries' electronic shopping, which makes the price of the product of the network shop slightly lower than the entity store, so some consumers often experience the product first to the entity store, understand the function of the product, the attribute, get the explanation and demonstration of the professional service personnel, but finally buy the same product at the lower price of the network store. The pricing decision of the enterprise will affect the amount of recycling of the waste products, and then affect the Optimal Subsidy ratio of the government, and the dual channel structure will inevitably affect the pricing of the enterprise (for example, the consumers often experience the product in the entity shop and buy the same product from the online store at a lower price, which is bound to make a decision on the pricing of all enterprises. " Therefore, this chapter takes into account the impact of consumers' free riding problems on business and government decision-making and environment under dual channel structure.
【学位授予单位】：重庆大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F274;F205

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