征收碳税对高碳企业转型的激励模型  

Modeling the Incentive Effect of Carbon Tax Policy on the Transformation of High Carbon-Emission Enterprises

作　　者：付丽苹[1,2] 刘爱东[1] 

机构地区：[1]中南大学商学院,湖南长沙410083 [2]湖南财政经济学院,湖南长沙410205

出　　处：《系统工程》2012年第7期94-98,共5页Systems Engineering

基　　金：湖南省软科学项目(2009ZK3063);2011年度中南大学985工程"两型社会"研究基地项目(ZNLX1111)

摘　　要：征收碳税激励高碳企业低碳转型是我国发展低碳经济的重要途径。通过建立政府与高碳企业间的委托—代理模型,分析政府征收碳税激励高碳企业实施CO2减排的激励契约,结果表明,政府设计科学合理的碳税税率可实现高碳行业CO2排放总量控制,增强高碳企业实施CO2减排的内在动力,激发其积极主动向低碳转型。结合我国钢铁行业对模型进行实证,测算出激励我国钢铁行业有效减少CO2排放的最优碳税税率。Encouraging high carbon-emission enterprises to transform to low carbon-eimission enterprises by levying carbon tax is an important way for China to develop low-carbon economy. Through the construction of principal-agent model between the government and the high carbon enterprises and the analysts of the incentive contract made by the government to impose carbon tax in order to cut down the CO2 discharge from the high carbon enterprises, this paper concludes that the carbon tax rate designed by government can put the gross CO2 emission in the high carbon industry under control and add their intrinsic motivation to decrease the CO2 discharge and also inspire them to make transformation. This paper makes on empirical study and gets the optimal carbon tax rates of reducing the CO2 emissions from this industry.

关 键 词：碳税 高碳企业 低碳转型 委托-代理 激励模型 

分 类 号：F270[经济管理—企业管理]