财政分权、环境分权与企业生态技术创新

Fiscal Decentralization,Environmental Decentralization,and Enterprise Ecological Technology Innovation

文章基于分权制度的视角,利用2005—2018年我国A股制造业上市公司的面板数据进行实证研究,分析财政分权、环境分权对企业生态技术创新的影响。结果表明:(1)财政分权制度能充分保障地方政府的环境整治投资,倒逼和引导企业加大环境支出,通过生态技术创新活动降低环境治理成本,从而形成环境质量的“趋顶竞争”;(2)环境分权制度整体对促进企业生态技术创新是有效的,地方政府更了解当地居民对诸如生态环境等公共物品的偏好,分权的环境管理体制更有利于地方环保部门根据实际情况综合考虑各种因素,因地制宜引导企业从事生态技术创新活动;(3)就环境明细分权来看,环境行政分权能够有效促进企业生态技术创新,而环境监察分权和监测分权对企业生态技术创新存在显著负面作用,政府部门应视情况具体分析,环境监察和监测问题应尽量由中央政府相对集权处理。

Based on the panel data of China’s listed A-share manufacturing companies from 2005 to 2018,this paper analyzes the impact of fiscal decentralization and environmental decentralization on enterprise eco-technology innovation from the perspective of decentralization system.The empirical results show that:(1)the fiscal decentralization system can fully guarantee the local government’s investment in environmental remediation,force and guide enterprises to increase expenditure on environmental protection,and reduce the cost of environmental remediation through ecological technology innovation activities,thus forming the“top competition”in terms of environmental quality;(2)the environmental decentralized system as a whole is effective in promoting eco-technological innovation of enterprises that local governments can have a better understanding of local residents’preferences for public goods such as ecological environment;the decentralized environmental management system is of more advantages to the local environmental protection department considering various factors and actual circumstances,which can guide the enterprises to engage in echo-technological innovation based on local conditions;(3)as far as environmental decentralization is concerned,the environment administrative decentralization can effectively promote the enterprises’eco-technological innovation,whereas the environmental supervision decentralization and the environmental monitoring decentralization have significant negative effects on enterprises’ecotechnological innovation;the government should make analysis case by case,and environmental supervision and monitoring should be dealt with by the central government as far as possible.