环保税对企业风险承担水平的影响研究——基于准自然实验法  

Influence of Environmental Protection Tax on Enterprise Risk Bearing Level——Based on Quasi-natural Experiment

作　　者：张国政[1] 朱佩逸 王千姿 Zhang Guozheng;Zhu Peiyi;Wang Qianzi(Business School,Hunan Agricultural University,Changsha,Hunan 410128,China)

机构地区：[1]湖南农业大学商学院,湖南长沙410128

出　　处：《绿色科技》2023年第11期33-37,共5页Journal of Green Science and Technology

基　　金：2020年度湖南省社会科学成果评审委员会课题(编号:XSP20YBC194);2022年湖南省研究生科研创新项目(编号:QL20220171)。

摘　　要：基于环保费改税政策基础,构建了相关理论分析框架,以2014~2020年我国沪深两市的A股上市公司作为研究样本,运用双重差分法研究环保税对企业风险承担水平的影响作用。结果发现:①环保税会降低企业风险承担水平;②环保税对国有企业的影响不显著,对非国有企业的影响更显著。基于此,从政府执法、企业践行等方面提出了相关建议。Based on the policy of changing environmental protection fee into tax,this paper constructs a relevant theoretical analysis framework,takes the A-share listed companies in Shanghai and Shenzhen stock markets of China from 2014 to 2020 as the research sample,and uses the Differences-in-Differences method to study the impact of environmental protection tax on the level of enterprise risk bearing.The research found that:①environmental protection tax can reduce the level of enterprise risk bearing;②the impact of environmental protection tax on state-owned enterprises is not significant,and the impact on non-state-owned enterprises is more significant.On this basis,relevant suggestions are put forward from the aspects of government law enforcement and enterprise practice.

关 键 词：环保税 风险承担 双重差分法 

分 类 号：X322[环境科学与工程—环境工程]