摘要
将2003—2009年的工业企业数据与中国城市层面的数据进行匹配,基于236个地级及以上城市的数据对企业所有制结构的环境效应进行了实证分析。研究发现:对于三类污染物排放水平,不同所有制企业有异质性表现;总体上,集体企业和民营企业相对于国有企业和外资企业具有更好的环境效应;环境规制强度的增加有助于各类企业减少各类污染物的排放水平;在同样环境规制强度下,国有企业和民营企业减排效果比其他类型企业更显著。研究结论为不同企业所有制结构的环境效应提供了经验证据,有助于从企业所有制结构的视角为我国的环境政策尤其是环境税制的进一步改革提供相应的政策启示。
By matching the data of industrial enterprises from 2003 to 2009 with the data of urban level in China,the environmental effects of different enterprise ownership structureswere empirically analyzed based on the matcheddata of 236 prefecture-level cities and above.The research found:The performance of enterprises with different ownership was heterogeneousfor the three types of pollutants;Overall,collective enterprises and private enterprises had better environmental effects compared to state-owned enterprises and foreign-funded enterprises;The increase in the intensity of environmental regulation helped all types of enterprises reduce their emission levels of various pollutants.Under the same environmental regulation intensity,state-owned and private enterprises could reduce emissions more effectively than other types of enterprises.The research conclusions provided empirical evidence for the environmental effects of different enterprise ownership structures,and helpedto provide corresponding policy enlightenment for the further reform of China's environmental policies,especially the environmental tax system,from the perspective of enterprise ownership structures.
作者
刘晔
刘建徽
Liu Ye;Liu Jianhui(Department of Public Finance,School of Economics,Xiamen University,Xiamen,Fujian361005;School of Economics and Management,Southwest University,Chongqing 400715)
出处
《重庆社会科学》
CSSCI
2023年第8期5-19,共15页
Chongqing Social Sciences
基金
国家社会科学基金项目“新发展理念下我国环境税的政策效应评估与深化改革研究”(22BJY132)。
关键词
所有制结构
环境规制
污染水平
环境税
Ownership structure
Environmental regulations
Pollution level
Environmental tax