环境税法规制下中国企业绿色竞争力深化研究  

The Deeping Research on the Enterprise's Green Competitiveness under the"Environmental Protection Tax Law"in China

作　　者：邓健[1] 唐亦飞[2] 张同建[2] DENG Jian;TANG Yi-fei;ZHANG Tong-jian(School of Economic and Management,Leshan Normal College,Leshan Sichuan 614004,China;School of Management,Jiangsu University,Zhenjiang Jiangsu 212013,China)

机构地区：[1]乐山师范学院经济管理学院,四川乐山614004 [2]江苏大学管理学院,江苏镇江212013

出　　处：《技术经济与管理研究》2021年第7期51-55,共5页Journal of Technical Economics & Management

基　　金：国家社会科学基金项目(19BJL081)。

摘　　要："波特假说"认为,环境规制对绿色技术创新具有促进效应。环境税法是一种典型的环境规制,在中国实施较晚,绿色经济效应尚不明朗。在环境税法规制下,企业竞争力从传统模式向绿色模式的转变是一个渐进过程。本研究借助于结构方程模型,基于中国企业的样本数据,在环境税法规制下,实证性地比较了企业绿色技术创新在绿色竞争力和传统竞争力驱动路径上的差异,解析了环境税法激励的微观机理,提出了中国企业从传统竞争向绿色竞争的转变路径,从而促进了中国企业绿色技术创新能力的提高。The"Porter Hypothesis"believes that environmental regulation has a promoting effect on green technology innovation.The environmental tax law is a typical environmental regulation,which was implemented late in China,and the effect of the green economy is still unclear.Under the environmental tax laws and regulations,the transformation of enterprise competitiveness from the traditional model to a green model is a gradual process.Based on the structural equation model and based on the sample data of Chinese enterprises,under the environmental tax laws and regulations,this paper empirically compare the difference of driving path of green technology inno-vation between green competitiveness and traditional competitiveness,and analyze the microscopic mechanism of environmental tax ince-ntive,and puts forward the transition path of Chinese enterprises from traditional competition to green competition,thus promoting the improvement of green technological innovation ability of Chinese enterprises.

关 键 词：环境保护税法 环境规制 绿色技术创新 企业竞争力 

分 类 号：F293[经济管理—国民经济]