环保信用评价提高企业绿色全要素生产率了吗?  

Does the Environmental Credit Evaluation Promote the Green Total Factor Productivity of Enterprises?

作　　者：钟海燕[1] 王江寒 李敏鑫 ZHONG Haiyan;WANG Jianghan;LI Minxin(School of Economics and Management,China Three Gorges University,Yichang 443002,China;School of Business,Jiaxing University,Jiaxing 314001,China)

机构地区：[1]三峡大学经济与管理学院,湖北宜昌443002 [2]嘉兴大学商学院,浙江嘉兴314001

出　　处：《审计与经济研究》2024年第2期96-106,共11页Journal of Audit & Economics

基　　金：国家自然科学基金青年项目(71402082);国家社会科学基金重点项目(21AGL013)。

摘　　要：环保信用评价是生态环境治理与经济绿色转型压力下的一种新型环境治理政策工具。以环保信用评价政策的实施作为一项准自然实验,选取2008—2019年沪深A股上市公司为研究对象,构建三重差分模型,考察了环保信用评价对企业绿色全要素生产率的影响。研究发现:环保信用评价政策显著提高了企业绿色全要素生产率。影响机制分析表明,绿色技术创新和绿色资源获取对环保信用评价政策促进企业绿色全要素生产率提高发挥了中介效应。进一步研究发现,环保信用评价与企业绿色全要素生产率之间的正相关关系在政府监管环境严格的地区、市场竞争环境激烈的行业以及社会信任环境良好的地区更加明显。结论提供了环保信用评价政策经济后果的经验证据,丰富了企业绿色全要素生产率驱动因素的研究文献,对政府部门进一步推广环保信用评价政策、积极引导企业实施环境向善行为、助力实现经济绿色可持续发展等具有建设性作用。Environmental credit evaluation policy is a new governance tool under the pressure of eco-environment governance and green transformation of economy.Taking the implementation of environmental credit evaluation policy as a“quasi-natural”experiment and using the Chinese A-share listed companies between 2008 and 2019 as samples,we constructed a DDD model to empirically evaluate the impact of environmental credit evaluation policy on the green total factor productivity of enterprises.The results show that environmental credit evaluation policy significantly improves the green total factor productivity of enterprises.The impact mechanism shows that green technology innovation and green resource acquisition play a mediating role in the improvement of green total factor productivity of enterprises by using the environmental evaluation assessment policy.Further analysis shows that the positive correlation between environmental credit evaluation policy and green total factor productivity of enterprises are more significant in the regions with strict government supervision environment,industries with fierce market competition environment and regions with better social trust environment.This study provides scientific evidence of the economic consequences of the environmental credit evaluation policy and enriches the literature on the driving factors of the green total factor productivity of enterprises.It plays a constructive role in further promoting the environmental credit evaluation policy by government departments,actively guiding enterprises to implement more friendly environmental behaviors,and helping to realize sustainable development of economy.

关 键 词：环保信用评价 企业绿色全要素生产率 绿色技术创新 绿色资源获取 准自然实验 

分 类 号：X322[环境科学与工程—环境工程] F275[经济管理—企业管理] F832.51[经济管理—国民经济]