国有企业民营化背景下的环境税研究

发布时间：2018-07-11 21:46

本文选题：民营化 + 环境税　；参考：《南京大学》2016年硕士论文

【摘要】：改革开放以来,中国经济建设取得了辉煌的成就,如今已成长为世界第二大经济体。但是在粗放型的经济增长模式下,我国出现了很多高污染高能耗的企业,导致了严重的环境问题。改革我国的环境税政策,加强对污染企业的监管已经成为当务之急。从我国当前的污染源来看,煤炭、石油、化工等上游工业是污染物排放的主要源头。这些大型工业大多处在由国有企业与民营企业组成的不完全竞争市场当中。随着我国社会主义市场经济的发展,大批国有企业实现了民营化,企业的盈利能力和公司治理结构得到很大提高。民营经济占国民经济的比重以及在促进经济发展中的作用显著增加。联系当前我国实际,本文通过构建垂直关联市场上的差异化产品混合寡头模型,分析了国有企业民营化背景下的环境税效应。具体地,我们将市场划分为上游产品生产市场和下游产品销售市场。其中,上游市场被设定为混合寡头市场,国有企业和民营企业进行价格竞争；下游市场则是双寡头垄断市场,两个民营企业进行产量竞争。我们把国有企业民营化之前的模型作为基准模型,然后依次分析民营化后和企业改进减排技术后的情况,并将得到的最优环境税率、均衡时的环境损害和社会福利与基准模型做比较。由此,本文得出了环境税“双重红利”效应存在的条件。最后本文分析了当前中国环境税费政策的现状以及存在的问题。然后,结合实际和理论模型中的相关结论对我国的环境税改革提出了一些政策建议。
[Abstract]:Since the reform and opening up, China's economic construction has made brilliant achievements, and now has grown into the world's second largest economy. However, under the extensive economic growth model, there are many enterprises with high pollution and high energy consumption, which lead to serious environmental problems. It is urgent to reform the environmental tax policy and strengthen the supervision of polluting enterprises. From the current pollution sources, coal, petroleum, chemical and other upstream industries are the main source of pollutant emissions. Most of these large-scale industries are in an incomplete competitive market composed of state-owned and private enterprises. With the development of China's socialist market economy, a large number of state-owned enterprises have been privatized, and their profitability and corporate governance structure have been greatly improved. The proportion of private economy in the national economy and its role in promoting economic development have increased significantly. According to the current situation in China, this paper analyzes the environmental tax effect in the context of the privatization of state-owned enterprises by constructing a mixed oligopoly model of differentiated products in the vertical associated market. Specifically, we divide the market into upstream product production market and downstream product sales market. Among them, upstream market is set as mixed oligopoly market, state-owned enterprises and private enterprises compete in price, downstream market is duopoly monopoly market, and two private enterprises compete for output. We take the model before the privatization of state-owned enterprises as the benchmark model, and then analyze the situation after privatization and after the enterprises improve the emission reduction technology, and get the optimal environmental tax rate. The environmental damage and social welfare in equilibrium are compared with the benchmark model. From this, this article has obtained the environment tax "double dividend" the effect existence condition. Finally, this paper analyzes the current situation and existing problems of China's environmental tax policy. Then, combined with the relevant conclusions in the practical and theoretical models, some policy suggestions are put forward for the environmental tax reform in China.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42;F276.1

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