基于企业态度的环境政策工具选择研究

The Research on Choices of Policy Tools in Different Environmental Attitude Situations

以企业的实际排污量、谎报量和绿色技术创新激励程度为研究对象,分别探讨企业对环境保护持有积极态度和消极态度两种状态下,正向激励型和负向惩罚型环境政策工具对企业减排和绿色技术创新行为的影响。研究发现,(1)当企业持消极态度时,实际排污量与政府的排污税率、减排补贴水平呈负相关,并且当排污税率等于边际减排补贴时,达到最优排污平衡点,此时负向惩罚和正向激励型环境政策的效果相同;(2)当企业持积极态度时,绿色技术创新激励程度与政府的排污税率、减排补贴水平呈正相关,并且当减排补贴收益等于不同政策下创新增加成本的差额、减排节约成本的差额与税收收益三者之和时,达到最优绿色技术创新激励程度平衡点,此时负向惩罚和正向激励型环境政策的效果相同。

This research is based on the actual amount of pollution emission, false amount of pollution emission and the ex- pected net income, combined with the different environment regulation policy. The paper studies the effect of the incentive or punished environment policies on reducing pollution emission and the green technology innovation when the enterprise faces the environment negatively or positively. The study concludes as follows ： （ 1 ） when the enterprise faces the environ- ment policy negatively, the actual amount of pollution emission is inversely associated with the pollution emission rate and subsidies to reduce emissions; when the pollution emission tax rate is equal to the marginal subsidies to reduce emissions, it will achieve the optimal drainage balance point, namely the negative environment policy and the positive environment pol- icy have the same effect; （2） when the enterprise participates in the environment policy positively, the incentive of green technology innovation is positively associated with the pollution emission rate and subsidies to reduce emissions; when the income of emission subsidies is equal to the sum of the difference between the cost increased by innovation, the difference between the cost saved by reduced pollution emission, tax revenue under different policy, it will achieve the optional incen- tive of green technology innovation balance point, namely the negative environment policy and the positive environment poli- cy have the same effect.