环境规制、成本转嫁与企业环境治理  

Environmental Regulation,Cost Transfer and Enterprise Environmental Governance

作　　者：胡珺[1] 阮小双 马栋 HU Jun;RUAN Xiao-shuang;MA Dong(School of Management,Hainan University,Haikou 570228,China;School of Accounting,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]海南大学管理学院,海南海口570228 [2]中南财经政法大学会计学院,湖北武汉430073

出　　处：《海南大学学报（人文社会科学版）》2023年第5期187-198,共12页Journal of Hainan University （Humanities & Social Sciences）

基　　金：国家自然科学基金青年项目(71902050);海南省自然科学基金青年项目(720QN242)。

摘　　要：鉴于中国环境规制与环境治理效应研究存在潜在不足,本文以“清洁生产标准”实施作为准自然实验,结合企业成本转嫁能力,考察环境规制对企业环境治理的影响。研究发现:在环境规制的压力下,企业会相应地提高环境治理支出以满足环境合规的要求;但是,考虑企业的成本转嫁能力,环境规制对企业环境治理的推动作用在议价能力相对更低(客户集中度相对更高)的企业中更为明显;本文分别以产品市场竞争程度、消费者需求价格弹性以及企业产权性质刻画企业成本转嫁能力,发现了基于企业议价能力相似的结论。结果表明:环境规制有助于推动微观企业环境治理,但由于存在成本转嫁行为,导致消费者最终承担了环境规制内化的污染成本。In view of the potential deficiencies in research into environmental regulation and environmental governance effect in China,this paper takes the implementation of"cleaner production standards"as a quasinatural experiment to investigate the impact of environmental regulation on enterprise environmental governance with the combination of the cost-shifting ability of enterprises.Under the pressure of environmental regulation,enterprises will correspondingly increase their environmental governance expenditures to meet the requirements of environmental compliance.However,considering the cost-shifting ability of enterprises,the promotion effect of environmental regulation on enterprise environmental governance is more obvious in enterprises with the lower bargaining power(higher customer concentration).When the cost-shifting ability of enterprises is described by the degree of product market competition,the price elasticity of consumer demand and the property rights of enterprises respectively,the conclusions turn out to be similar to those based on the bargaining power of enterprises.The results show that environmental regulation helps to promote the environmental governance of micro enterprises,but consumers ultimately bear the internalized pollution costs of environmental regulation because of the cost-transferring behaviors.

关 键 词：环境规制 成本转嫁 企业环境治理 

分 类 号：F275[经济管理—企业管理]