商业研究

商业研究

• 商经理论 • 上一篇    下一篇

环境规制能有效抑制哪些企业环境犯罪行为？ ——来自2011-2015年上市公司的证据

徐莉萍，刘铭倩，刘宁   

  1. （湖南大学 工商管理学院，长沙 410006）
  • 收稿日期:2018-03-16 出版日期:2018-10-10
  • 作者简介:徐莉萍（1966-），女，湖南常德人，湖南大学工商管理学院教授，博士生导师，管理学博士，研究方向：预算管理与成本控制；刘铭倩（1994-），女，湖南益阳人，湖南大学工商管理学院硕士研究生，研究方向：环境会计；刘宁（1992-）女，湖南宁乡人，湖南大学工商管理学院博士研究生，研究方向：政府会计与可持续发展。
  • 基金资助:
    国家自然科学基金项目，项目编号：71573075,71774050。

Which Corporate Environmental Crime Behavior Can be Effectively Curbed by Environmental Regulation? Evidence from Chinese Listed Firms in 2011-2015

XU Li-ping, LIU Ming-qian, LIU Ning   

  1. （School of Business Administration，Hunan University，Changsha 410006,China）
  • Received:2018-03-16 Online:2018-10-10

摘要： 本文以时间逻辑将企业环境犯罪行为分为无证设施、操作不当和超标排放，并细分地区，比较分析约束型与激励型规制的治理效用差异，及对企业不同类型环境犯罪行为的抑制效果。全样本中，约束型规制对超标排放的抑制作用不明显，激励型规制中税收优惠抑制了超标排放，环境补贴抑制了操作不当但驱动了超标排放。样本按地区分组，西部地区约束型规制效用相对明显，约束型环境执法抑制了西部地区的超标排放，腐败会对约束型环境规制的减排效用产生消极影响；东部地区激励型规制效用相对显著，激励型规制中税收优惠刺激了东部地区的操作不当、抑制了超标排放，环境补贴抑制了东部地区的操作不当、增加了超标排放，公众环境信访对信贷优惠的减排效用有积极影响。研究结果表明，现有环境规制管理政策应进一步细化，考虑规制效果对应不同的规制措施，并在不同地区进行必要的重心调整。

关键词: 企业社会责任, 环境规制强度, 环境犯罪行为, 地区腐败, 公众参与

Abstract: The article divides corporate environmental crime behavior into unlicensed facility, improper operation and excessive emission with time logic, and analyzes the governance utility differences between constrained and incentive regulations, and the suppression effect on different types of environmental crimes of enterprises by subdividing district. Results show in the whole sample, the restraining effect of restraint regulation on excessive emission is not obvious, in incentive regulation, tax incentives inhibit excessive emissions, environmental subsidies inhibited improper operation but drove excessive emissions. Grouped by region, the effectiveness of the constrained regulation in the western region is relatively obvious, constrained environmental law enforcement has curbed excessive emissions in the western region, corruption will have a negative impact on the emission reduction effects of constrained environmental regulations; incentive regulation effectiveness in the eastern region is relatively significant, tax incentives in incentive regulation have spurred improper operation in the eastern region, suppressed excessive emissions, environmental subsidies inhibit improper operations in the eastern region, increased emissions exceeding,public environmental letters and visits have a positive impact on the credit reduction efficiency of credit preferences. The research results show that the existing environmental regulation management policy should be further refined, considering the regulatory effects corresponding to different regulatory measures, and make necessary adjustments in the focus in different regions.

Key words: corporate social responsibility, environmental regulation intensity, environmental crime behavior, regional corruption, public participation