商业研究

商业研究

• 商经理论 • 上一篇    下一篇

不同类型环境规制对地方环境治理的异质性影响

李瑞前1，张劲松2   

  1. （1.黑龙江大学 经济与工商管理学院，哈尔滨 150080； 2. 哈尔滨商业大学 会计学院，哈尔滨 150028）
  • 收稿日期:2020-05-06 出版日期:2020-07-20
  • 作者简介:李瑞前（1989-），男，福建古田人，黑龙江大学经济与工商管理学院讲师，管理学博士，研究方向：环境规制的经济后果研究；张劲松（1965-），女，黑龙江克山人，哈尔滨商业大学会计学院教授，博士生导师，管理学博士，研究方向：环境会计理论与实务。
  • 基金资助:
    黑龙江省哲学社会科学研究规划项目，项目编号：19GLC169；黑龙江省省属高等学校引进人才科研启动金项目，项目编号：HDYJW201805。

The Heterogeneous Impact of Different Types of Environmental Regulations on Local Environmental Governance

LI Rui-qian1, ZHANG Jin-song2   

  1. (1.School of Economics and Business Administration, Heilongjiang University, Harbin 150080, China; 2. Accounting School, Harbin University of Commerce, Harbin 150028,China)
  • Received:2020-05-06 Online:2020-07-20

摘要： 将环境规制分为命令型、市场型以及非正式三类，研究不同类型环境规制对地方环境治理的影响及其异质性。研究结论表明：不同环境规制与地方环境治理之间均呈现出倒U型关系，当环境规制强度未超过拐点值时，能够有效促进地方环境治理，但也存在异质性。命令型环境规制需要滞后一段时间才能发挥对地方环境治理的显著影响；市场型环境规制对地方环境治理的显著性影响会随滞后时间延长而减弱，而非正式环境规制的显著性影响会随滞后时间延长而增强。进一步分析表明：（1）命令型环境规制对地方环境治理的显著影响只存在于经济发展较差的地区，而非正式环境规制对地方环境治理的显著影响只存在于经济发展较好的地区。（2）官员晋升考核体系变化后，市场型环境规制对地方环境治理的显著影响减弱，而非正式环境规制的显著影响增强。研究结论对于如何根据不同类型环境规制的特点，来推动地方环境治理，具有启示意义。

关键词: 环境规制, 命令型环境规制, 市场型环境规制, 非正式环境规制, 地方环境治理

Abstract: This paper divides environmental regulations into three categories: command-and-control environmental regulations, market-based environmental regulations and informal environmental regulations, and further studies the impact of different types of environmental regulations on local environmental governance and heterogeneity . The conclusions show that, on the whole, there is an inverted U-shaped relationship between environmental regulation and local environmental governance, when the intensity of environmental regulation does not exceed the turning point, it can effectively promote local environmental governance, but there are also heterogeneities. It takes some time to see the impact of command-and-control environmental regulations on local environmental governance; the significant impact of market-based environmental regulations on local environmental governance diminishes over lagged time, while the significant impact of informal environmental regulations increases over lagged time. Further analysis shows that: (1) The impact of command-and-control environmental regulations on local environmental governance only exists in areas with poor economic development, whereas the significant impact of informal environmental regulations on local environmental governance only exists in areas with better economic development. (2) After the change of official promotion assessment system, the impact of market-based environmental regulations on local environmental governance becomes weak, while the impact of informal environmental regulations becomes more positive. The conclusions have a strong reference for how to promote local environmental governance and solve environmental problems according to the characteristics of different types of environmental regulations.

Key words: environmental regulations；command-and-control environmental regulations, market-based environmental regulations, informal environmental regulations, local environmental governance