环境规制法对重污染企业的治理研究——基于源头创新、过程控制、末端中和的视角

Research on the Governance of Heavily Polluting Enterprises by Environmental Regulation Laws—Based on the Perspectives of Source Innovation,Process Control,and End Neutralisation

我国自2021年就提出了要深入打好污染防治攻坚战的政策,强调要处理好减污降碳和能源安全与群众正常生活的关系,要求相关重点行业、企业率先作出表率。为此,通过选取2007—2021年全国A股重污染企业的相关数据,并结合固定效应模型和渠道效应,站在企业生产的全过程角度深入剖析了环境规制对重污染企业环境污染水平的影响以及源头创新、过程控制和末端中和在其中的渠道效应机制。研究发现:环境规制强度越强,重污染企业对环境造成的威胁越小,且该影响机制存在区域性和企业规模差异性。此外,在政府规制的压力下,根据降污手段的不同将企业分为了两类:其一为通过源头创新及过程控制手段降污的企业;其二为通过虚报环保信息和环保数据营造降污假象的企业。

Since 2021,China has put forward the policy of fighting an in-depth battle against pollution,emphasising the need to deal with the relationship between pollution reduction,carbon reduction and energy security and the normal life of the masses,and requiring the relevant key industries and enterprises to take the lead in setting an example.To this end,by selecting the relevant data of national A-share heavy polluting enterprises from 2007 to 2021,and combining the fixed effect model and channel effect,we stood at the perspective of the whole process of enterprise production and deeply analysed the impact of environmental regulation on the level of environmental pollution of heavy polluting enterprises,as well as the mechanism of the channel effect of innovation at the source,process control and end-end neutralisation in it.It is found that the stronger the intensity of environmental regulation,the lower the threat to the environment posed by heavily polluting enterprises,and that there are regional and enterprise scale differences in this influence mechanism.In addition,under the pressure of government regulation,the enterprises are divided into two categories according to the different means of pollution reduction,one of which is the enterprise that reduces pollution by means of source innovation and process control,and the other is the enterprise that creates a false impression of pollution reduction by misrepresenting environmental protection information and environmental protection data.