固定资产加速折旧政策与企业环境社会责任表现  

Fixed Assets Accelerated Depreciation Policies and Corporate Environmental Social Responsibility

作　　者：梁上坤[1] 赵美涛 张丽[2] Liang Shangkun;Zhao Meitao;Zhang Li

机构地区：[1]中央财经大学会计学院 [2]福州外语外贸学院金融学院

出　　处：《统计研究》2024年第6期99-109,共11页Statistical Research

基　　金：国家自然科学基金面上项目“区域竞争、区域协同与企业产能效率提升:理论机制与实证分析”(72272164);国家自然科学基金面上项目“中国企业成本粘性的动因和后果研究:基于地区分权竞争视角的探索”(71872196);福建省社会科学基金博士扶持项目“经济不确定性背景下数字金融、企业融资约束与经济高质量发展的内在逻辑与实现路径研究”(FJ2023BF046)。

摘　　要：环境资源问题可能制约我国经济可持续发展,而税收政策能够调节经济健康发展、引导企业行为。本文以2010—2019年我国A股上市公司为样本,运用交叠双重差分模型检验了固定资产加速折旧政策变革对企业环境社会责任表现的影响。研究发现,固定资产加速折旧政策有效提升了企业环境社会责任表现;作用渠道探索显示,固定资产投资与绿色研发活动是上述影响发挥作用的重要渠道;异质性分析结果显示,固定资产加速折旧政策对于劳动密集型企业、衰退期企业、位于中西部地区企业和污染行业企业环境社会责任表现的提升效果更为明显。本研究对于引导企业参与环保行为、促进环境社会责任表现具有一定的现实意义。Environmental resource issues have emerged as a significant obstacle to China's sustainable economic development,and tax policies offer an effective means of regulating economic development and guiding corporate conduct.This research focuses on Chinese A-share listed companies between 2010 and 2019,employing a staggered Difference-in-Differences(DID) model to examine the impact of fixed assets accelerated depreciation policies on corporate environmental social responsibility(CSR) performance.The findings demonstrate that these policies effectively enhance CSR performance.Furthermore,an analysis of the channels of influence reveals that fixed assets investment and green research and development(R&D)are two critical ways through which the aforementioned impact is manifested.Moreover,the results of heterogeneity analysis indicate that the effects of fixed assets depreciation policies are particularly pronounced among labor-intensive enterprises,companies in the declining stage,firms situated in the central and western regions of China,and enterprises in polluting industries.The research offers practical insights for guiding corporate environmental protection conduct and promoting corporate environmental social responsibility performance.

关 键 词：企业环境社会责任 加速折旧 交叠双重差分 固定资产投资 绿色研发 

分 类 号：C812[社会学—统计学]