双重环境规制对企业环境行为的影响研究——政策感知的调节作用  

Research on the Impact of Dual Environmental Regulation on Corporate Environmental Behavior--The Moderating Effect of Policy Perception

作　　者：吕明洁 陈颖 陈松[2] LYU Ming-jie;CHEN Ying;CHEN Song(School of Accounting,Shanghai Lixin University of Accounting and Finance,Shanghai 201620,China;School of Economics and Management,Tongji University,Shanghai 200092,China)

机构地区：[1]上海立信会计金融学院会计学院,上海201620 [2]同济大学经济与管理学院,上海200092

出　　处：《西华师范大学学报(哲学社会科学版)》2025年第2期57-72,共16页Journal of China West Normal University:Philosophy & Social Sciences

基　　金：国家社会科学基金项目“‘双碳’目标下环境规制影响企业负责任创新的机理及绩效研究”(22BGL109)。

摘　　要：通过构建正式制度与非正式制度的双重环境规制的综合指标体系,采用2009—2017年中国30个省市自治区和沪深股市上市公司的面板数据,考察双重环境规制对企业事前和事后环境行为的影响以及政策感知在双重环境规制与企业环境行为之间的调节作用,并进一步对企业产权性质、行业性质、市场环境及区域环境进行了异质性分析。研究发现,正式环境规制对企业事前环境行为有显著的U型影响,但对企业事后环境行为的影响不显著。其中,市场激励型环境规制对企业事后环境行为有显著的倒U型影响,但对企业事前环境行为无显著影响;自愿型环境规制对企业事前和事后环境行为分别有显著的U型和倒U型影响;命令控制型环境规制对企业事前和事后环境行为均无显著影响。非正式环境规制对企业事前和事后环境行为分别有显著为正和显著为负的影响;政策感知在正式环境规制和企业事前环境行为之间有正向的调节作用,但在非正式环境规制与企业事前环境行为之间则存在负向的调节作用;正式环境规制对不同产权、行业、市场环境及区域环境的企业环境行为有差异性影响。Constructing the comprehensive index of dual environmental regulations of the formal and informal system and using the panel data of 30 provinces,municipalities and autonomous regions of China and listed companies in the Shanghai and Shenzhen stock markets from 2009 to 2017,the author explores the impact of dual environmental regulation on enterprises pre-emptive and ex-post environmental behaviors,and investigates the moderating effects of policy perception on the dual environmental regulation and corporate environmental behavior.Furthermore,the author analyzes the heterogeneity of property rights of enterprises,industry nature,market environment and regional environment,and finds that the formal environmental regulation has a significant U-shaped effect on enterprises pre-emptive environmental behaviors while the effect on the ex-post environmental behavior of enterprises is not significant.Among them,the incentive environmental regulation of market has a significant inverted U-shaped effect on the ex-post environmental behavior of enterprises,but has no significant effect on the pre-emptive environmental behavior;voluntary environmental regulation has respectively significant U-shaped and inverted U-shaped effects on the pre-emptive and ex-post environmental behaviors;command-controlled environmental regulation has no significant effect on both of the pre-emptive and ex-post environmental behaviors of enterprises;the informal environmental regulation has a significantly positive and negative effect on enterprises pre-emptive and ex-post environmental behavior respectively;policy perception has a positive moderating effect between formal environmental regulation and enterprises pre-emptive environmental behavior,but a negative moderating effect between informal environmental regulation and enterprises ex-post environmental behavior;the formal environmental regulation has differential effects on the environmental behavior of enterprises in different property rights,industries,market environments and regional env

关 键 词：正式环境规制 非正式环境规制 政策感知 事前环境行为 事后环境行为 

分 类 号：X322[环境科学与工程—环境工程] F832[经济管理—金融学]