低碳经济与制度环境实证研究——来自我国高能耗行业上市公司的经验证据  

An Empirical Study on Low-carbon Economy and the Institutional Environment:Evidence from Energy-intensive Listed Companies in China

作　　者：张兆国[1] 靳小翠[1] 李庚秦[1] 

机构地区：[1]华中科技大学管理学院,湖北武汉430074

出　　处：《中国软科学》2013年第3期109-119,108,共12页China Soft Science

基　　金：教育部人文社会科学研究专项任务一般项目"利益相关者视角下企业社会责任与财务理论创新研究"(批准号10YJA630212)

摘　　要：低碳经济是一种典型的制度经济。要发展低碳经济,就必须制定相应的制度安排。近年来,我国在这方面出台了一系列制度。为了考察这些制度的效果,本文首先以A股类高能耗上市公司为样本,实证分析了税收政策、财政补贴、信贷政策、法律制度、市场化程度和社会舆论等制度性因素对低碳经济的影响。然后,通过问卷调查分析了管理人员对这些制度性因素的看法。结果表明,税收政策、财政补贴、信贷政策和社会舆论对低碳经济有显著正向影响;法律制度和市场化程度对低碳经济有正向影响但不显著;制定能耗与排放标准对企业有一定的约束力。这些研究结论对政府有的放矢地改善低碳经济发展的制度环境具有理论指导意义。The low-carbon economy is a typical institutional economy.Developing a low-carbon economy requires a set of institutional arrangements.In recent years,the Chinese government has issued a series of institutional arrangements about developing low-carbon economy.In order to test the effect of these institutional arrangements,this paper firstly analyzes the influence of institutional factors of tax policies,government subsidies,credit policies,laws,marketization degree and public opinions on low-carbon economy based on the data of Chinese energy-incentive companies listed in Shanghai and Shenzhen from 2006 to 2010.And then analyzes the view of enterprise management on influencing factors of China＇s low-carbon economy through questionnaires.The results show that the institutional factors of tax policies,government subsidies,credit policies and the public opinions have significant positive influence on low-carbon economy,and marketization degree and laws are weak positive related to the low-carbon economy;The energy consumption standards and emission standards of government administrative means have certain constraints and incentives to the low-carbon economy.The research findings have some implications for Chinese government to further improve the institutional environment of low-carbon economy.

关 键 词：低碳经济 节能减排 制度性因素 

分 类 号：F420[经济管理—产业经济]