摘要
近来政府发布了《绿色工厂评价通则》,制定了绿色工厂评价指标体系,引导企业创建绿色工厂,推动绿色转型升级,研究在此背景下,考虑政府根据产品绿色度实施奖惩,构建由一个制造商、一个再制造商和一个回收处理商组成的闭环供应链,建立政府对制造商征收环境税,同时根据产品绿色度给予奖惩,对再制造商和回收处理商进行补贴情况下的博弈模型,分析了政府财政政策对制造商绿色度决策、各节点企业产量价格最优决策及利润的影响。研究表明:当产品原始绿色度较高时,环境税和再制造补贴会降低产品的绿色度设计,当原始绿色度较低时,环境税和再制造补贴会提高产品的绿色度设计,绿色度与奖惩力度总是正相关;政府财政政策下制造商和回收处理商利润下降,再制造商利润增加,闭环供应链整体利润增加;政府可以通过合理制定环境税、补贴及绿色度奖惩系数,推动绿色制造实现新产品和再制造品同步发展和推广。
The government issued General Principles for Assessment of Green Factory to establish an assessment index system for green factory,guide enterprises to build green factory and promote the green transformation and upgrade;in this context and considering the government s implementation of reward and penalty system based on the greenness of products,a closed-loop supply chain consisting of a manufacturer,a remanufacturer and a recycler was constructed.A game model was established in which the government imposes environmental taxes on manufacturers,rewards and punishments were given according to the green degree of products,and the remanufacturers and recyclers were subsidized.The influences of government fiscal policy on the decision of manufacturer green degree,optimal decision of production and price of enterprises at each node,and profit were analyzed.The research shows that when the original greenness of the product is high,the environmental tax and remanufacturing subsidy will reduce the green design of the products.When the original greenness is low,environmental tax and remanufacturing subsidy will increase the green design of the product.The greenness is always positively related to the level of reward-penalty.With the government's fiscal policy,the profits of manufacturer and recycler will decline,the profits of remanufacturer will increase,and the profits of the whole closed-loop supply chain will increase.The government can formulate appropriate environmental tax,subsidy and greenness reward-penalty index to promote green manufacturing and realize simultaneous development and promotion of new products and remanufactured products.
作者
楼婷渊
胡强
李绩才
LOU Tingyuan;HU Qiang;Li Jicai(Xingzhi College,Zhejiang Normal University,Jinhua 321100,China;School of Business Administration,College of Zhejiang,Shanghai University of Finance&Economics,Jinhua 321013,China)
出处
《科技与经济》
2021年第3期11-15,共5页
Science & Technology and Economy
基金
教育部人文社会科学研究项目——“面向协同运作的全渠道供应链营销与服务合作策略与协调机制研究”(项目编号:19YJA630033,项目负责人:李绩才)成果之一
浙江省自然科学基金项目——“新零售背景下基于营销与服务合作的全渠道供应链优化与协调策略研究”(项目编号:LY19G020012,项目负责人:李绩才)成果之一
浙江省教育厅科研项目——“政府财政与环境规制对企业循环再造战略的影响机制研究”(项目编号:Y201942615,项目负责人:楼婷渊)成果之一
上海财经大学浙江学院院级一般课题——“绿色制造水平为隐匿信息的政府激励契约设计”(项目编号:2019YJYB02,项目负责人:胡强)成果之一。
关键词
环境税
绿色制造
政府财政政策
闭环供应链
environmental tax
green manufacturing
government fiscal policy
closed-loop supply chain
