新型城镇化背景下的企业环境规制研究

发布时间：2018-05-15 16:46

  本文选题：新型城镇化 + 环境规制　； 参考：《山东大学》2016年博士论文

【摘要】：目前我国城镇化率已突破50%,进入到以城市型社会为主体的新时代。而伴随着城镇化、工业化的迅速发展,自然资源过度消耗、温室效应、沙漠化等环境问题日趋突出,城镇发展与资源能源利用、环境维护之间的矛盾凸现。新型城镇化是我国现代化建设的历史任务,《国家新型城镇化规划(2014-2020年)》中提出要把生态文明理念全面融入城镇化进程,着力推进绿色发展、循环发展、低碳发展。从环境污染的来源看,工业污染是我国环境污染的主要来源,近年来频发的恶性环境污染事故,表明众多企业正在环境资源上展开“逐底竞争”,企业环境责任的缺失引发了广泛的社会担忧。尽管我国已经建立起比较完备的法律法规体系,但总体来看,环境污染仍然没有得到有效的控制,某种程度上还呈现出不断恶化的趋势。因此,如何结合我国新型城镇化建设的背景,建立有效的环境规制制度,引导企业自觉进行环境管理,以实现生态环境的根本改善,保障经济社会的可持续发展,是目前迫切需要研究解决的课题。本研究首先构建环境规制的博弈方参与模型,运用演化博弈等工具从理论层面分析政府、企业、公众的策略性行为。紧接着立足于企业微观视角,通过对企业年报、社会责任报告、环境报告、可持续发展报告等信息的搜集,揭示企业的环境信息披露现状,并借助于典型案例,剖析企业环境管理的动机,探讨对企业进行环境规制的必要性。在对我国环境规制政策体系进行梳理的基础上,参照OECD环境政策分类方法,将我国的1400余项环境规制政策进行分类,并选取典型的环境规制政策,如污染治理投资、能效标识、资源税、排污费“费改税”进行实施效果评价,力求挖掘出目前环境规制政策在制定、执行中出现的主要问题。文章进一步借鉴了英国小城镇发展中的环保经验以及OECD国家的环境信息数据库建设经验。在以上分析的基础上,提出了新型城镇化背景下完善企业环境规制体系的建议。主要的研究结论有以下四点：第一,演化博弈模型的系统动态均衡结果显示,企业总是倾向于从利益出发,选择超标排放,政府也有很大的倾向选择不进行环境规制,在公众的举报成本高于举报成功的效用改善时,公众的演化稳定策略为不举报。加大对企业超标排放的处罚力度,尽可能减少政府的检查成本,增加环境破坏所可能带来的政府公众形象损失,可以降低政府不作为的可能。增加公众举报成功后预期效用的改善,减少公众的举报成本,是促使公众参与到对企业行为进行监督的重要条件。第二,目前我国制造业上市公司的环境信息披露仍是以强制性披露为主,企业自觉进行环境管理和自愿性信息披露的比例较低；高污染企业的环境信息披露指数显著高于非污染企业；多渠道披露有助于提升企业环境信息披露的内容和质量；制造类上市公司针对环保补助的信息披露并不充分,资金去向和使用效果难以观测。第三,典型案例分析结果显示,即使对于行业的领头羊,下大力气提高环境绩效仍然是比较“奢侈”的事情。公司较好的财务绩效更多地是得益于公司存在较好的市场机遇和技术水平,难以看到环境绩效对财务绩效的直接促进。这也正是导致企业在很大程度上难以自觉地进行环境管理,促进环境绩效提升的原因。第四,工业污染治理投资、能效标识、资源税、排污费等多项环境规制政策的实施效果不尽理想。工业治污投资对污染物排放能起到一定的遏制作用,但工业治污投资的增加仅能带来污染物排放量以很低的比例减少,且存在一定的起效期,污染产生后进行治理,投资花费多,治理难度大。能效标识的市场导向效果评价结果显示,消费者并非对能效等级最高的家电产品情有独钟,由于价格等因素的限制,消费者会选择能效等级较高的家电产品。在消费者选择了不同等级的家电产品后,消费者满意度并无明显差异,能效等级并非是影响消费者选择和满意度的显著因素。由于能效标识对节能产品的消费市场“拉力”不足,生产商生产节能产品的动力也会相应受挫。运用事件研究法分析煤炭资源税改革的市场效应,发现在资源价格下降阶段,从价定率的计征方式会减少企业税收负担,对资源开采类企业市值产生正面影响；单位税额的增加会对资源开采类企业市值产生负面影响；相比较文件颁布日,企业市值会在文件执行日产生更明显的波动。煤炭资源税改革文件的发布和实施仅有极短的市场效应,煤炭资源税改革很大程度上是为了减轻资源开采类企业的税收负担。我国排污费的征收并没有起到显著的污染物减排效果,仅有排污费对工业烟(粉)尘的排放量作用效果为负,但并未通过显著性检验。排污费对于COD的排放量没有起到应有的抑制作用,反而会显著地增加COD的排放量；排污费也会引起S02排放量的增加,但并未通过显著性检验。我国拟开征的环境保护税与原有排污费相比,征收标准和污染物种类并无变化,此次排污费的改革实质上是要进行由费向税的平移。本研究认为改革后的环境保护税仍然很难起到较好的污染物减排效果,甚至有可能对污染的排放非但不会起到遏制效果反而会产生促进的作用。文章在以下三个方面进行尝试和创新：第一,在新型城镇化背景下研究企业的环境规制问题,以企业行为作为政策与效果的中介桥梁,结合企业自身意愿,多方位剖析政策的有效性,宏、微观相互结合,研究思路比较新颖。手工收集1140份公司年报、社会责任报告、环境报告,并对报告内信息进行分类整理,为文章的分析提供了比较充足的微观信息基础。第二,对相关理论的应用范围进行拓展并提出一些新的构想。具体表现在以下三个小点：①构建出政府、企业、公众的三方博弈模型,运用演化博弈等工具分析不同情景下政府、企业、公众的策略性行为,并从博弈论角度分析中央政府与地方政府的委托代理问题,从而在理论层面对企业环境规制问题进行了比较全面的分析。②提出“企业综合价值最大化”作为新型财务管理目标,并对其内涵加以定义,提出该目标的两种具体衡量方法。③针对性地设计企业环境信息报告格式,为企业环境信息披露的完善和企业环境信息数据库的建设提供实践指导。第三,在环境规制政策评价的方法选择上有一定新意。文章选取了适当方法对污染治理投资、能效标识、资源税、排污费等环境规制政策进行效果评价。首次从“市场拉力”的角度评价能效标识的市场导向作用；结合供给侧改革,判断资源税改革动向；在对排污收费制度执行效果评价和排污费与环境保护税比较的基础上,对排污费“费改税”做出改革效果预判。
[Abstract]:At present, the urbanization rate of China has exceeded 50% and entered a new era with urban society as the main body. With the urbanization, the rapid development of industrialization, the excessive consumption of natural resources, the greenhouse effect, the desertification and other environmental problems have become increasingly prominent. The contradiction between urban development and the utilization of resources and energy and environmental maintenance is prominent. The historical task of the country's modernization construction, "the national new urbanization plan (2014-2020 years)" proposed that the concept of ecological civilization should be integrated into the process of urbanization in an all-round way, and to promote green development, circular development and low carbon development. From the source of environmental pollution, industrial pollution is the main source of environmental pollution in China, and the malignant environmental pollution frequently occurred in recent years. The accident shows that many enterprises are developing "competition by bottom" on environmental resources, and the lack of corporate environmental responsibility has caused widespread social concern. Although a relatively complete legal system has been established in China, environmental pollution is still not effectively controlled, and to a certain extent it has been deteriorating to some extent. Therefore, it is an urgent task to build an effective environmental regulation system and guide the enterprises to carry out environmental management in order to realize the fundamental improvement of the ecological environment and ensure the sustainable development of the economy and society. This paper analyzes the strategic behavior of the government, enterprises and the public from the theoretical level with the model and the use of evolutionary game tools. Then, based on the micro perspective of the enterprise, through the collection of the information of enterprise annual report, social responsibility report, environmental report, and sustainable development report, it reveals the present situation of environmental information disclosure in the enterprises, and analyzes the typical cases. The motivation of enterprise environmental management is to discuss the necessity of environmental regulation for enterprises. On the basis of combing our country's environmental regulation policy system and referring to the OECD environmental policy classification method, we classify more than 1400 environmental regulation policies in China, and select typical environmental regulation policies, such as pollution control investment, energy efficiency signs and capital. The implementation effect evaluation of source tax and discharge fee "fee to tax" is carried out to find out the main problems in the formulation and implementation of the current environmental regulation policies. The article further draws on the experience of environmental protection in the development of small towns in Britain and the construction of the environmental information database of OECD countries. Based on the above analysis, a new city is put forward. The main conclusions are as follows: first, the system dynamic equilibrium results of the evolutionary game model show that the enterprise always tends to choose the excess emission from the interest, and the government has a great tendency to choose no environmental regulation, and the public reporting cost is higher than that of the four points. When the effectiveness of success is improved, the public's evolutionary stability strategy is not reported. Increase the punishment of the enterprise's excessive emission, reduce the government's inspection cost as much as possible, increase the public image loss that the environmental damage may bring, and reduce the possibility of the government's inaction. The low public reporting cost is an important condition for the public participation in the supervision of the behavior of the enterprise. Second, the disclosure of environmental information of the listed companies in our country is still dominated by mandatory disclosure, and the proportion of the enterprises to consciously carry out environmental management and voluntary disclosure of information is low; the environmental information disclosure index of high polluting enterprises It is significantly higher than non polluting enterprises; multi channel disclosure helps to improve the content and quality of enterprise environmental information disclosure; the information disclosure of the listed companies for environmental protection is not sufficient, and the effect of capital whereabouts and use is difficult to be observed. Third, the result of typical case analysis shows that even for the leader of the industry, the strength of the company is greatly improved. Environmental performance is still a "luxury" thing. Better financial performance of the company is due to the good market opportunities and technical levels of the company, and it is difficult to see the direct promotion of environmental performance to financial performance. This is also the cause of the enterprise to carry out environmental management to a large extent and promote environmental performance to a large extent. Fourth, the effect of environmental regulation policies, such as industrial pollution control investment, energy efficiency sign, resource tax and pollutant discharge fee, is not ideal. The industrial pollution control investment can play a certain restraining effect on the pollutant discharge, but the increase of industrial pollution control investment can only reduce the emission of pollution contaminants in a very low proportion. The result of market guidance evaluation of energy efficiency signs shows that consumers are not the one with the highest level of energy efficiency, and consumers choose different kinds of household appliances with higher efficiency because of the limit of price and other factors. There is no significant difference in consumer satisfaction after grade household appliances. The energy efficiency level is not a significant factor affecting consumer choice and satisfaction. Because energy efficiency signs are inadequate to the consumption market of energy saving products, the power of the producers of energy saving products will be correspondingly frustrated. The market effect of leather is found in the stage of the decline in the price of resources. The tax burden of the enterprise will have a positive effect on the market value of the resource mining enterprises, and the increase of the unit tax will have a negative impact on the market value of the resource mining enterprises; the market value of the enterprise will be produced on the date of document execution. There is only a very short market effect on the release and implementation of the coal resource tax reform documents. The reform of the coal resource tax is largely to reduce the tax burden of the resources mining enterprises. The effect is negative, but it does not pass the significant test. The discharge fee does not inhibit the emission of COD. Instead, it will significantly increase the emission of COD; the discharge fee will also cause the increase of S02 emissions, but it does not pass the significant test. There is no change in the categories of quasi and pollutants. The reform of the pollutant discharge fee is essentially a shift from the fee to the tax. This study believes that the environmental protection tax after the reform is still very difficult to achieve a better effect of pollutant emission reduction. The following three aspects are tried and innovating: firstly, in the background of the new urbanization, we study the environmental regulation of the enterprise, taking the enterprise behavior as the intermediary bridge of the policy and effect, combining the willingness of the enterprise, analyzing the effectiveness of the policy in many directions, combining the macro and the microcosmic, the research ideas are new. The manual collection of 1140 annual reports of the company, The social responsibility report, the environmental report, and the classification of the information in the report, provide a sufficient basis for the analysis of the article. Second, expand the application scope of the related theories and put forward some new ideas. It is shown in the following three points: (1) the construction of the three party game model of the government, the enterprise and the public. This paper analyzes the strategic behavior of the government, enterprises and the public in different scenarios by evolutionary game, and analyzes the principal-agent problem between the central government and the local government from the angle of game theory, and makes a comprehensive analysis on the problem of enterprise environmental regulation in the theoretical level. Secondly, it puts forward the "maximization of enterprise comprehensive value" as a new type. The aim of financial management is to define its connotation and put forward two specific measures to measure the target. (3) to provide practical guidance for the improvement of enterprise environmental information disclosure and the construction of enterprise environmental information database. (third) the selection of the methods of environmental regulation policy evaluation is certain. The article selects the appropriate methods to evaluate the effect of environmental regulation policies such as pollution control investment, energy efficiency sign, resource tax, discharge fee and so on. It is the first time to evaluate the market orientation effect of energy efficiency signs from the perspective of "market pull", and to judge the trend of the reform of the resources tax reform with the supply side reform, and evaluate the implementation effect of the pollution charge system. Based on the comparison between price and sewage charges and environmental protection tax, the reform effect of "fee to tax" for sewage charges is predicted.

【学位授予单位】：山东大学
【学位级别】：博士
【学位授予年份】：2016
【分类号】：X322;F279.2
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本文编号：1893130