考虑环境治理成本的企业成本函数模型及其应用

Enterprise Cost Function Model Considering Environmental Governance Cost and Its Application

研究目标:在企业成本函数模型中,考察工业污染物这种“负产出”带来的环境治理成本,测度包含环境治理成本的企业绿色规模经济指数。研究方法:通过数理推导,构建包含“负产出”工业污染物及其环境治理成本的企业成本函数模型。并以中国制造业企业1998~2008年数据为样本,测度企业的绿色规模经济效应及环境治理的减排成本弹性。研究发现:中国制造业企业整体还处于一定的“绿色规模经济”阶段,但其绿色规模经济效应和环境治理的减排成本弹性会因企业产权、行业污染排放强度等特征而存在异质性。研究创新:将环境治理成本引入企业生产理论与成本函数框架,并研究企业层面的“绿色规模经济”问题。研究价值:有助于成本函数在环境治理问题、企业规模经济、政策效应评估等领域的推广与改良,有利于中国工业实现合意产出与工业污染、规模经济收益与环境治理成本的耦合,有利于经济建设与生态文明建设的统筹推进。

Research Objectives:Analyzing the environmental governance costs of industrial pollutants in the enterprise cost function model and measure the green economies of scale for enterprises that includes environmental governance costs.Research Methods:This paper builds an enterprise cost function model that includes industrial pollutants and environmental governance costs,and uses the data of Chinese manufacturing companies from 1998 to 2008 to measure the green economies of scale for enterprises and cost elasticity of environmental governance.Research Findings:It is found that Chinese manufacturing enterprises are still in the“green scale economy”stage,but their green economies of scale and the cost elasticity of environmental governance will be heterogeneous due to the characteristics of enterprise property rights and pollution emission intensity of industry.Research Innovations:This paper introduces the environmental governance cost into the framework of enterprise production theory and cost function,and studies the problem of“green scale economy”at the enterprise level.Research Value:It is helpful to the promotion and improvement of cost function in the fields of environmental governance,enterprise scale economy and policy effect evaluation.It is also conducive to the coupling of industrial products and industrial pollution,the benefits of economies of scale and environmental governance costs,and the overall promotion of economic construction and ecological civilization construction.