逐绿前行:政府绿色采购增进企业绿色治理研究  

Moving Forward with Green Development:Research on Green Public Procurement Promoting Corporate Green Governance

作　　者：宋丽颖[1] 张仁杰 祝贵仪 SONG Liying;ZHANG Renjie;ZHU Guiyi(Xi’an Jiaotong University,Xi’an 710061;Northwest University,Xi’an 710127)

机构地区：[1]西安交通大学经济与金融学院,西安710061 [2]西北大学经济管理学院,西安710127

出　　处：《经济与管理研究》2024年第7期121-144,共24页Research on Economics and Management

基　　金：国家社会科学基金一般项目“财政激励影响劳务要素收入的效应测度与政策优化设计研究”(21BJY004)。

摘　　要：如何充分发挥市场型环境政策作用激发企业绿色治理动力,是当前完善国家环境治理体系、筑牢高质量发展绿色基底需解决的重要命题。本文根据节能产品与环境标志产品政府采购清单,手工采集清单内提及企业,基于观念治理、过程治理以及末端治理的三方视角,从理论和实证两个层面探讨政府绿色采购对企业绿色治理的影响。研究结果表明,进入政府绿色采购清单能够改善企业绿色治理表现,该结论在考虑潜在的内生性问题并经过一系列稳健性检验后依然成立。机制分析结果显示,政府绿色采购有助于强化企业环境治理意识、发挥绿色创新补偿以及激励环保设备投资,进而提升其绿色治理水平。横截面分析发现,政府绿色采购的微观绿色治理效应对重污染、严规制、强竞争和高科技行业更明显,且通过强制采购方式执行的政策激励效力高于优先采购。本文为全面理解政府绿色采购带来的环境经济效益提供了经验证据,对进一步完善政府绿色采购制度框架、提高环境治理综合质效具有启示意义。Fully exploiting the effect of institutional incentives to enhance the endogenous power of corporate green governance participation is conducive to improving the national environmental governance system and promoting green and low-carbon economic and social transformation.Therefore,there is an urgent need to implement flexible marketbased environmental policy tools that guide and incentivize enterprises to take the initiative to undertake environmental social responsibility and strengthen green governance.As a typical market-based environmental policy tool,green public procurement(GPP)receives increasing attention for guiding green production and consumption and promoting participation in green governance.This paper uses data from China’s A-share listed companies from 2004 to 2021 and capitalizes on the release of the GPP lists of energy-saving products and environmental labeling products.It manually collects information on enterprises included in the lists to construct a staggered difference-in-differences(DID)model and examines the impact of GPP on corporate green governance from the perspectives of conceptual,process,and end-of-pipe governance.The findings reveal that being included in the GPP lists can improve the green governance performance of enterprises.This improvement remains consistent after considering the potential endogeneity problem and conducting a series of robustness tests.The mechanism analysis further shows that GPP can strengthen enterprises’awareness of environmental governance,compensate for green innovation,and incentivize investment in environmental protection equipment,thereby improving their green governance.The cross-sectional analysis indicates that the micro-green governance effect of GPP is more pronounced in industries with heavy pollution,strict regulation,and fierce competition,as well as high-tech industries.Moreover,the policy effectiveness implemented through mandatory procurement is higher than that through priority procurement.The above findings provide empirical evidenc

关 键 词：绿色财政政策 政府绿色采购 企业绿色治理 节能产品 环境标志产品 市场型环境政策 

分 类 号：F812.45[经济管理—财政学] F273.1