摘要
征收环境税,内在化环境成本,会倒逼企业绿色创新以实现涵盖经济效益、环境效益和社会效益在内的综合效益吗?基于波特假说的理论基础,以2007—2015年中国沪深A股工业上市公司为研究对象,实证检验了环境税对企业绿色创新的影响。研究发现:环境税显著地促进企业绿色创新,并呈现滞后性特征,即当期环境税显著地提高企业下期和下下期的绿色创新水平。拓展性检验与分析后发现,环境税对企业绿色创新的促进作用主要体现在国有企业、大规模企业、低融资约束企业中。研究结论在理论上丰富了环境税经济后果研究和企业绿色创新影响因素研究的文献,在实践上为完善中国环境税制和提高企业绿色创新提供了重要的启示。
Can environmental taxes force corporate green innovation to achieve comprehensive benefits that include economic,environmental,and social benefits?Based on the theoretical basis of Porter s hypothesis,this article takes the industrial-listed companies of Shanghai and Shenzhen A-share in 2007-2015 as the research object,empirically tests the impact of environmental taxes on corporate green innovation.The study finds that:environmental taxes effectively improve corporate green innovation,and show the lagging characteristics,that is,the current environmental taxes significantly increase the level of corporate green innovation in the next period or more periods.Further research finds that the positive impact of environmental taxes on corporate green innovation reflects in state-controlled enterprises,large-scale enterprises,and low financing restricted enterprises.The conclusion enriches the literature on the economic consequences of environmental taxes and the influencing factors of corporate green innovation in theory,and provides important enlightenment for perfecting China s environmental taxes system and improving corporate green innovation in practice.
作者
于连超
张卫国
毕茜
YU Lianchao;ZHANG Weiguo;BI Qian(College of Economics and Management,Southwest University,Chongqing 400715,China)
出处
《审计与经济研究》
CSSCI
北大核心
2019年第2期79-90,共12页
Journal of Audit & Economics
基金
国家社会科学基金项目(17BJY060)
重庆市研究生科研创新项目(CYB18079)
西南大学2019年中央高校基本科研业务费重大项目(SWU1909205)
关键词
环境税
企业绿色创新
产权性质
企业规模
融资约束
环境规制
环境会计
environmental taxes
corporate green innovation
nature of property
firm size
financing constraints
environmental regulation
environmental accounting
