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  

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

作　　者：徐莉萍[1] 刘铭倩 刘宁[1] XU Li-ping;LIU Ming-qian;LIU Ning(School of Business Administration,Hunan University,Changsha 410006,China)

机构地区：[1]湖南大学工商管理学院,长沙410006

出　　处：《商业研究》2018年第10期138-146,共9页Commercial Research

基　　金：国家自然科学基金项目;项目编号:71573075;71774050

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。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 reg-ulations,and the suppression effect on different types of environmental crimes of enterprises by subdividing district.Re-sults show in the whole sample,the restraining effect of restraint regulation on excessive emission is not obvious,in in-centive 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 rela-tively obvious,constrained environmental law enforcement has curbed excessive emissions in the western region,corrup-tion will have a negative impact on the emission reduction effects of constrained environmental regulations;incentive reg-ulation effectiveness in the eastern region is relatively significant,tax incentives in incentive regulation have spurred im-proper operation in the eastern region,suppressed excessive emissions,environmental subsidies inhibit improper opera-tions 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 regula-tion 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.

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 

分 类 号：F812.2[经济管理—财政学]