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Performance Evaluation and Pseudo-Conservation Laws in Token Ring Network with Batch Arrivals and Limited Services
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作者 Ao, Zhigang Wang, Yaohua +1 位作者 Rong, Xianhui Qian, Shuhua 《Journal of Systems Engineering and Electronics》 SCIE EI CSCD 1998年第2期61-69,共9页
This paper,using pseudo-conservation laws in cyclic-service systems, derives some expressions for the weighted sum of the mean waiting time token ring networks with exhaustive limitedservice policies on condition that... This paper,using pseudo-conservation laws in cyclic-service systems, derives some expressions for the weighted sum of the mean waiting time token ring networks with exhaustive limitedservice policies on condition that messages arrived with batch Poisson, and discusses boundary conditions. At the same time, the results of the token ring network with exhaustive and non-exhaustiveservice strategy are obtained. Finally the exact expression of mean waiting time in symmetric ringnetwork with same service strategy is given. 展开更多
关键词 RING network performance evaluation Pseudo-conservation lawS
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Analysis on the Problems of Agent Performance in Administrative Law
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作者 Puyuan Zhan 《Journal of Contemporary Educational Research》 2021年第7期51-54,共4页
With the rapid development of modem social politics and economy,agent performance has been a need of the People's Republic of China's administrative law enforcement and the public.Its form is relatively mild,a... With the rapid development of modem social politics and economy,agent performance has been a need of the People's Republic of China's administrative law enforcement and the public.Its form is relatively mild,and it is the product formed in the field of modem administrative law enforcement.The contemporary agent performance system has been playing an important role in environmental protection and traffic safety,which can save administrative costs to a certain extent,improve the efficiency of law enforcement,as well as effectively protect the legitimate rights and interests of the obligee.In spite of this,agent performance in China's administrative law has gained a lot of space for development,but there are many aspects that still need continuous development and improvement such as the subject,procedure,and cost of agent performance.This article focuses on the issue of agent performance as well as analyzes the subject,procedure,and cost of agent performance in administrative law of the People's Republic of China in aiming to promote the development of agent performance in administrative compulsory law of the People's Republic of China. 展开更多
关键词 Administrative law Agent performance Social relations Administrative affairs
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The Relationship between Size and Performance of Palestinian Water Service Providers
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作者 Abdullah Murrar 《Journal of Water Resource and Protection》 2017年第5期536-552,共17页
Studies investigating the relationship between size and performance of water service providers are abundant. Yet, this relationship has not been fully addressed in Palestinian water sector, particularly, after the iss... Studies investigating the relationship between size and performance of water service providers are abundant. Yet, this relationship has not been fully addressed in Palestinian water sector, particularly, after the issuance of water law 2014 which calls for merging water providers into large regional utilities. This research evaluates the significant effect of the size of Palestinian water service providers on non-revenue water, staff productivity, collection efficiency, average consumption, average price, operating and maintenance cost, working ratio, and gross profit. The multivariate analysis shows that there are significant differences in working ratio, non-revenue water, staff productivity, average price, and gross profit based on the size. On the other side, no significant differences have been found in average daily consumption, operating and maintenance cost per unit, and collection efficiency based on those providers’ size. The small service providers perform better in non-revenue water, staff productivity, and collection efficiency;wherein, large service providers are more profitable than small service providers. Implications of these findings by conducting further studies will add the value for better merging of the Palestinian water providers and the reforming process. 展开更多
关键词 PALESTINIAN WATER law 2014 PALESTINIAN WATER Service PROVIDERS performance PWA WSRC
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Some Thoughts on the Characteristic Performance Test 被引量:1
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作者 LU Song TANGYi Director,Institute of International Law,China Foreign Affairs University. LL.M.Candidate,International Law Department,China Foreign Affairs University. 《武大国际法评论》 CSSCI 2009年第1期209-222,共14页
As an approach to the interpretation of the closest connection doctrine used for years in the European continent for the choice of the law appliable to contractual relations as well as non-contractual ones,the charact... As an approach to the interpretation of the closest connection doctrine used for years in the European continent for the choice of the law appliable to contractual relations as well as non-contractual ones,the characteristic performance test evolves with the development of international economic and trade activities.Despite criticisms on this approach as embodied in the Rome Convention,the RomeⅠRegulation retains it.This article will focus on the development of the characteristic performance theory and try to explain that this theory,as one of the interpretations and solutions to the closest connection doctrine universally accepted nowadays,has its strengths and weaknesses. 展开更多
关键词 CHARACTERISTIC performance closet CONNECTION doctr
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Logic-based Reset Adaptation Design for Improving Transient Performance of Nonlinear Systems 被引量:1
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作者 Xia Wang Jun Zhao 《IEEE/CAA Journal of Automatica Sinica》 SCIE EI 2015年第4期440-448,共9页
In this paper, logic-based switching and resetting principles are presented to devise adaptive control laws for a class of uncertain nonlinear systems in order to ensure both the transient bound and the asymptotical c... In this paper, logic-based switching and resetting principles are presented to devise adaptive control laws for a class of uncertain nonlinear systems in order to ensure both the transient bound and the asymptotical convergence of the state. A novel supervisor is constructed to decide when to reset the estimation parameter with the pre-given estimation value. A benchmark example is presented to demonstrate the effectiveness of the approach. © 2014 Chinese Association of Automation. 展开更多
关键词 Nonlinear systems
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基于Fitts’law的Twiddler点击绩效模型实验 被引量:2
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作者 黄志奇 陈东义 王厚军 《电子测量与仪器学报》 CSCD 2008年第5期33-37,共5页
Fitts'law是一种被广泛用于点击设备绩效模型评估的重要准则,Twiddle是可穿戴计算机最常用的输入设备。为了对Twiddler的点击绩效进行评估,参考Paul Fitts所采用的反复敲击试验,建立了Twiddler点击绩效测试系统。根据D/W取值的不... Fitts'law是一种被广泛用于点击设备绩效模型评估的重要准则,Twiddle是可穿戴计算机最常用的输入设备。为了对Twiddler的点击绩效进行评估,参考Paul Fitts所采用的反复敲击试验,建立了Twiddler点击绩效测试系统。根据D/W取值的不同,设计了11种测试条件,使得Twiddler点击难度系数ID在1~5的范围内。在大量试验数据的分析基础上,根据不同的Fitts'law表达式,建立了3种不同的Twiddler点击绩效模型。结合AIC模型判定准则,得到了最优的Twiddler点击绩效模型,模型反映出Twiddler的点击绩效较低,操控比较困难,这些与Twiddler的实际特性相符。在进行可穿戴计算机GUI设计时,应使Twiddler的点击难度系数ID小于4。 展开更多
关键词 Twiddler Fitts'law 绩效模型 AIC判定准则
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Extended differential geometric guidance law for intercepting maneuvering targets 被引量:4
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作者 HUANG Jingshuai ZHANG Hongbo +1 位作者 TANG Guojian BAO Weimin 《Journal of Systems Engineering and Electronics》 SCIE EI CSCD 2018年第5期1046-1057,共12页
Without assumptions made on motion states of missile and target, an extended differential geometric guidance law is derived. Through introducing a line of sight rotation coordinate system, the derivation is simplified... Without assumptions made on motion states of missile and target, an extended differential geometric guidance law is derived. Through introducing a line of sight rotation coordinate system, the derivation is simplified and has more explicit physical significances. The extended law is theoretically applicable to any engagement scenarios. Then, on basis of the extended law, a modified one is designed without the requirement of target acceleration and an approach is proposed to determining the applied direction of commanded missile acceleration. Qualitative analysis is carried out to study the capture performance and a criterion for capture is given. Simulation results indicate the two laws are effective and make up the deficiency that pure proportional navigation suitable for endoatmospheric interceptions cannot deal with high-speed maneuvering targets. Furthermore, the correctness of the criterion is validated. 展开更多
关键词 missile guidance maneuvering target extended differential geometric guidance law capture performance proportional navigation
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Extended trajectory shaping guidance law considering a first-order autopilot lag
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作者 王辉 王江 程振轩 《Journal of Beijing Institute of Technology》 EI CAS 2015年第3期291-297,共7页
To satisfy the terminal position and impact angel constraints,an optimal guidance problem was discussed for homing missiles. For a stationary or a slowly moving target on the ground,an extended trajectory shaping guid... To satisfy the terminal position and impact angel constraints,an optimal guidance problem was discussed for homing missiles. For a stationary or a slowly moving target on the ground,an extended trajectory shaping guidance lawconsidering a first-order autopilot lag( ETSG L-C FAL) was proposed. To derive the ETSG L-C FAL,a time-to-go- nth power weighted objection function was adopted and three different derivation methods were demonstrated while the Schwartz inequality method was mainly demonstrated.The performance of the ETSG L-C FAL and the ETSG L guidance laws was compared through simulation.Simulation results showthat although a first-order autopilot is introduced into the ETSG L-C FAL guidance system,the position miss distance and terminal impact angle error induced by the impact angle is zero for different guidance time. 展开更多
关键词 extended trajectory shaping guidance law time-to-go first-order autopilot guidance performance
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合同proper law的内涵
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作者 芦轲 《河南省政法管理干部学院学报》 2008年第4期79-83,共5页
proper law源于一项传统的系属公式"合同适用合同缔结地法"。胡伯在解释合同缔结地时,赋予了proper law"意思自治"的思想,在以后的发展中proper law逐渐形成了现在的以"意思自治"与"最密切联系"... proper law源于一项传统的系属公式"合同适用合同缔结地法"。胡伯在解释合同缔结地时,赋予了proper law"意思自治"的思想,在以后的发展中proper law逐渐形成了现在的以"意思自治"与"最密切联系"相结合的含义。本文通过将proper law与其他相似概念的比较分析,首先指出proper law是一个集冲突规则与实体规范为一体的概念,是一个以"意思自治"原则为主,以"最密切联系"原则为辅的结构。其次,阐述了proper law中限制"意思自治"范围的标准是"善意、合法和不与公共政策相违背"。再次,本文强调了"合同自体法"的概念并不能涵盖proper law的全部含义。接着,指明proper law的体系就是统一的properlaw规则与不同的准据法群体的结合体。最后,指出"特征履行"是"最密切联系"发展的新形态。 展开更多
关键词 意思自治 最密切联系 准据法 有条件的选择 自体法 特征履行
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Power-Law Distributions in Hard Drive Behavior
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作者 Dominik Strzalka Piotr Szurlej 《Journal of Software Engineering and Applications》 2011年第12期710-717,共8页
Taking into account the fact that the computer systems, as the implementations of Turing machine, are physical devices, the paper shows considerations in which hard drive behavior will be presented in terms of statist... Taking into account the fact that the computer systems, as the implementations of Turing machine, are physical devices, the paper shows considerations in which hard drive behavior will be presented in terms of statistical mechanics. Because computer is a machine, its analysis cannot be based only on mathematical models apart of physical conditions. In the paper it will be presented a very narrow part this problem – an analysis of hard drive behavior in the context of the power-law distributions. We will focus only on four selected hard drive parameters, i.e. the rate of transfer bytes to or from the disk during the read or write, the number of pending requests to the disk and the rate of read operations. Our research was performed under the Windows operating system and this allows to make a statistical analysis for the possible occurrence of power-laws representing the lack of characteristic scale for considered processes. This property will be confirmed in all analyzed cases. A presented study can help describing the behavior of the whole computer system in terms of physics of computer processing. 展开更多
关键词 Power lawS HARD DRIVE BEHAVIOR performance MONITOR Windows Operating System PHYSICS of Computer Processing
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环境规制影响企业税收规避吗?--基于新《环保法》实施的准自然实验 被引量:2
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作者 刘志远 官小燕 《审计与经济研究》 CSSCI 北大核心 2024年第1期85-94,共10页
作为重要的命令控制型环境规制工具,新《环保法》实施对企业经营产生了广泛的影响。以2010-2020年我国A股上市公司为样本,利用新《环保法》这一外生冲击事件,采用双重差分模型检验环境规制对企业税收规避的影响。结果表明,环境规制趋严... 作为重要的命令控制型环境规制工具,新《环保法》实施对企业经营产生了广泛的影响。以2010-2020年我国A股上市公司为样本,利用新《环保法》这一外生冲击事件,采用双重差分模型检验环境规制对企业税收规避的影响。结果表明,环境规制趋严促使企业提高税收规避程度。机制检验表明,环境规制导致企业融资约束程度和经营风险增加。进一步分析发现,环境规制与税收规避的正相关关系主要存在于融资难度较高和经营压力较大的企业,新《环保法》实施情境下的企业避税行为提升了财务业绩和企业价值。研究结论提供了微观企业如何应对宏观环境规制的经验证据,为政府部门结合税收政策优化环境政策提供了参考。 展开更多
关键词 环境规制 税收规避 新《环保法》 融资约束 经营风险 财务业绩
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合同履行绿色义务的性质与效力——《民法典》第509条第3款释论
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作者 刘长兴 《现代法学》 CSSCI 北大核心 2024年第4期146-160,共15页
《民法典》第509条第3款规定的合同履行中的绿色义务,引起了巨大理论争议,也带来了司法实践难题。将该条款解释为倡导性条款,还是解释为有约束力的法定义务条款,其意义完全不同。为推进生态文明建设,结合民法绿色原则和立法体系进行分析... 《民法典》第509条第3款规定的合同履行中的绿色义务,引起了巨大理论争议,也带来了司法实践难题。将该条款解释为倡导性条款,还是解释为有约束力的法定义务条款,其意义完全不同。为推进生态文明建设,结合民法绿色原则和立法体系进行分析,应当明确该条款的法定义务属性,通过对合同自由的适当限制,实现对当事人行为的环保约束。具体来说,合同履行的绿色义务具有附随义务属性,违反该义务可能导致损害赔偿、强制履行等责任,债权人也可能因而享有合同解除权;同时,该义务具有不真正义务属性,虽不能强制执行,但可能导致对方当事人减少价款请求权。上述两种定性虽有区别但并非相互排斥,应当由法官在司法裁判中结合案情决定采用不同的解释路径,以确定合同履行绿色义务的具体内容和边界,并依据社会共同价值、参酌习惯等,认定违反该义务的法律效果,体现绿色义务对合同当事人的现实约束力。 展开更多
关键词 合同履行 绿色义务 附随义务 不真正义务 法律效力
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行政公益诉讼中行政机关履职标准判断——以安全生产领域案件为考察对象
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作者 翟业虎 《扬州大学学报(人文社会科学版)》 2024年第5期76-88,共13页
安全生产事故引发社会各界对检察院在安全生产领域提起公益诉讼的重点关注。对安全生产领域公益诉讼行政机关履职审查基准进行专门研究具有必要性,如何判断行政机关是否依法履职是当前检察公益诉讼实践公认的难题,当前多以“行为标准”... 安全生产事故引发社会各界对检察院在安全生产领域提起公益诉讼的重点关注。对安全生产领域公益诉讼行政机关履职审查基准进行专门研究具有必要性,如何判断行政机关是否依法履职是当前检察公益诉讼实践公认的难题,当前多以“行为标准”“结果标准”和“复合标准”进行讨论。鉴于安全生产事故的严重危害性,在判断行政机关是否履行职责时,应重点从其客观上是否阻碍危害结果发生或是否遏制潜在危害源的视角出发,从其是否调尽行政资源方面进行审查,以此构建修正“行为-结果”判断标准,结合安全生产领域公益诉讼法律本质、宗旨及功能,不断改进完善行政机关整体履行职责的判断基准。 展开更多
关键词 安全生产 行政公益诉讼 不依法履行职责 履职手段
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基于模糊趋近律和扰动观测器的PMSM滑模控制
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作者 李国洪 丁少成 《组合机床与自动化加工技术》 北大核心 2024年第6期171-174,180,共5页
为了提高永磁同步电机调速系统的响应精度、速度、鲁棒性,解决传统滑模控制中趋于滑模面时间与系统抖振相矛盾的问题,提出了一种基于模糊趋近律和扰动观测器的滑模控制。模糊趋近律根据系统轨迹与滑模切换面的距离来有效地调整切换增益... 为了提高永磁同步电机调速系统的响应精度、速度、鲁棒性,解决传统滑模控制中趋于滑模面时间与系统抖振相矛盾的问题,提出了一种基于模糊趋近律和扰动观测器的滑模控制。模糊趋近律根据系统轨迹与滑模切换面的距离来有效地调整切换增益的大小,扰动观测器估计系统的内部参数变化和外部负载干扰,将估计值前馈补偿到速度控制器。仿真结果表明,系统快速跟踪阶跃信号,响应速度加快,系统出现扰动时,电机转速波动极小,迅速恢复稳定时间,结果表明采用基于模糊趋近律和扰动观测器的滑模控制方法能够有效地增强调速系统的鲁棒性和动态性能,并抑制系统的抖振。 展开更多
关键词 永磁同步电机 滑模控制 模糊趋近律 动态性能
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Delta并联机器人运动学性能分析与结构参数优化
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作者 伞红军 杨晓园 +3 位作者 陈久朋 吴兴梅 张号彬 徐贝 《农业机械学报》 EI CAS CSCD 北大核心 2024年第8期446-458,共13页
Delta并联机器人具有速度快、结构简单、承载力强等优点,在钵苗移栽、产品分拣与包装中应用广泛。针对目前Delta并联机器人各结构参数对运动学性能的影响及系统性结构参数优化设计缺乏完整理论体系的问题,本文分析可达工作空间雅可比矩... Delta并联机器人具有速度快、结构简单、承载力强等优点,在钵苗移栽、产品分拣与包装中应用广泛。针对目前Delta并联机器人各结构参数对运动学性能的影响及系统性结构参数优化设计缺乏完整理论体系的问题,本文分析可达工作空间雅可比矩阵条件数分布规律、结构参数约束关系、运动学性能随结构参数的变化规律及相关性,获得条件数分布特性和失真约束条件,在此基础上得出动静平台半径差和主动臂长度增加和从动杆长度减小能够使得机构性能较优。给定设计工作空间,对原结构进行参数优化设计,通过建立包络惩罚函数,采用多元非线性拟合与线性加权组合法得到运动学性能评价函数,结合条件数分布特性和失真约束条件建立优化模型,利用遗传算法进行优化。相较于优化前,优化后可达工作空间体积减小14.26%,设计工作空间的全局条件数均值和全局条件数标准差分别减小31.20%和11.78%,且设计工作空间各截面条件数分布规律验证了条件数分布特性的可靠性。 展开更多
关键词 Delta并联机器人 运动学性能 失真约束条件 条件数分布规律 结构参数优化
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论韩非的“理性官僚制”——兼与韦伯理论的比较
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作者 彭新武 周亚 《管子学刊》 2024年第1期114-128,共15页
在秦帝国统一的前夜,韩非基于官僚体制日臻完善的社会情势,为实现官僚体制的有效运作提供了一套系统方案,蕴含着其实现清明吏治的卓绝努力。这一理论尝试比20世纪初马克斯·韦伯创立的“理性官僚制”领先两千多年。尽管韦伯的理论... 在秦帝国统一的前夜,韩非基于官僚体制日臻完善的社会情势,为实现官僚体制的有效运作提供了一套系统方案,蕴含着其实现清明吏治的卓绝努力。这一理论尝试比20世纪初马克斯·韦伯创立的“理性官僚制”领先两千多年。尽管韦伯的理论产生的历史背景与韩非有所不同,但其核心要旨在韩非思想中都已得到充分阐述。相比之下,韦伯的理论更多是在哲学层面提出的一些基本原则,而韩非的理论不仅有哲学原则的指导,更包含一整套科学而又可操作的吏治之道。虽然官僚制在历史实践中日趋走向僵化,但蕴含在官僚制理性基础之中的法治观念以及等级化、专业化等原则,在组织发展的任何阶段都是不可或缺的,因此,韩非的吏治之道依然值得大力借鉴。 展开更多
关键词 明法治吏 因能授官 循名责实 奉公守法 禁奸止邪
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Regulating Effect of Substrate Temperature on Sputteringgrown Ge/Si QDs under Low Ge Deposition
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作者 舒启江 YANG Linjing +1 位作者 LIU Hongxing 黄鹏儒 《Journal of Wuhan University of Technology(Materials Science)》 SCIE EI CAS CSCD 2024年第4期888-894,共7页
The effect of deposition temperature on the morphology and optoelectronic performance of Ge/Si QDs grown by magnetron sputtering under low Ge deposition(~4 nm)was investigated by atomic force microscopy,Raman spectros... The effect of deposition temperature on the morphology and optoelectronic performance of Ge/Si QDs grown by magnetron sputtering under low Ge deposition(~4 nm)was investigated by atomic force microscopy,Raman spectroscopy,and photoluminescence(PL)tests.The experimental results indicate that temperatures higher than 750℃effectively increase the crystallization rate and surface smoothness of the Si buffer layer,and temperatures higher than 600℃significantly enhance the migration ability of Ge atoms,thus increasing the probability of Ge atoms meeting and nucleating to form QDs on Si buffer layer,but an excessively high temperature will cause the QDs to undergo an Ostwald ripening process and thus develop into super large islands.In addition,some PL peaks were observed in samples containing small-sized,high-density Ge QDs,the photoelectric properties reflected by these peaks were in good agreement with the corresponding structural characteristics of the grown QDs.Our results demonstrate the viability of preparing high-quality QDs by magnetron sputtering at high deposition rate,and the temperature effect is expected to work in conjunction with other controllable factors to further regulate QD growth,which paves an effective way for the industrial production of QDs that can be used in future devices. 展开更多
关键词 Ge/Si QDs deposition temperatures evolution law photoelectric performance
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锂离子电池动态特性对倾转式eVTOL飞行性能的影响
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作者 马劲韬 张曙光 王明凯 《推进技术》 EI CAS CSCD 北大核心 2024年第3期222-231,共10页
为准确分析倾转式电动垂直起降飞行器(eVTOL)飞行剖面的变化和锂离子电池的动态特性对飞行性能的影响,结合锂离子电池等主要部件特性建立电动系统模型,提出考虑电池动态特性的eVTOL飞行器性能计算方法,并应用所提出的性能方法对锂离子... 为准确分析倾转式电动垂直起降飞行器(eVTOL)飞行剖面的变化和锂离子电池的动态特性对飞行性能的影响,结合锂离子电池等主要部件特性建立电动系统模型,提出考虑电池动态特性的eVTOL飞行器性能计算方法,并应用所提出的性能方法对锂离子电池动态特性的影响进行分析,提炼eVTOL飞行器对电能的需求规律。示例飞行器性能仿真表明,锂离子电池动态特性对动力系统功率产生影响,使悬停垂降时电池输出功率密度仅为垂起悬停阶段的78%;同时影响巡航性能,使巡航末段单位能耗航时和航程相比于起始段减少16%和17%。 展开更多
关键词 倾转式 eVTOL飞行器 飞行性能评估 电池动态特性 电能需求规律
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含油污泥颗粒堵剂在油藏孔隙中运移性能研究
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作者 杨洪军 代超 +5 位作者 张丹丹 王多田 吕明军 于春涛 魏巍 唐宇 《油气田环境保护》 CAS 2024年第1期36-40,共5页
针对含油污泥颗粒的特征,探索含油污泥颗粒堵剂在油藏孔隙中的运移规律,可用于注水井调剖,封堵水流通道,扩大注水波及体积,实现提高采收率的目的。物理模拟压裂裂缝实验结果表明,颗粒堵剂在运移过程中提高注入压力能够突破孔道向深部运... 针对含油污泥颗粒的特征,探索含油污泥颗粒堵剂在油藏孔隙中的运移规律,可用于注水井调剖,封堵水流通道,扩大注水波及体积,实现提高采收率的目的。物理模拟压裂裂缝实验结果表明,颗粒堵剂在运移过程中提高注入压力能够突破孔道向深部运动。选用不同粒径的石英砂填制人造岩心,渗透率级别300~500μm^(2),注入过程中注入压力先平稳上升,上升到一定程度后突然下降,含油污泥在外力的推动下,逐步向地层深部运动,随着注入量的增加,含油污泥颗粒在地层孔隙中堆积,阻力增加,注入压力增加,这种现象说明含油污泥颗粒堵剂在孔隙中具有较好的运移性能,能够进入地层深部,实现深部封堵的目的。开展含油污泥与凝胶体系对比实验,含油污泥颗粒堵剂与常规应用调剖体系(0.2%聚合物+0.2%酚醛树脂交联剂)相比具有优势,颗粒堵剂的注入压力、提高采收率幅度优于凝胶体系,含油污泥堵剂注入压力达1.32 MPa,采收率达到50.9%,封堵强度对比提高了0.42 MPa(凝胶压力0.9 MPa,含油污泥堵剂压力1.32 MPa)。含油污泥颗粒堵剂在裂缝性油藏具有较好的注入性能,在油藏中能够实现深部运移,进入地层深部实现油藏深部封堵孔隙的作用。 展开更多
关键词 含油污泥 颗粒粒径 运移规律 封堵性能
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“策略”与“实质”,孰“轻”孰“重”?——绿色税制改革与企业ESG表现 被引量:1
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作者 曾维琴 《金融发展研究》 北大核心 2024年第2期27-38,共12页
2018年中国启用环境保护税代替排污费,企业将采取实质性行动还是策略性举措来应对?本文以《环境保护税法》出台为准自然实验,从税率变动角度考察环境保护税改革对企业ESG表现的影响。研究发现:《环境保护税法》实施后,税率提升地区相较... 2018年中国启用环境保护税代替排污费,企业将采取实质性行动还是策略性举措来应对?本文以《环境保护税法》出台为准自然实验,从税率变动角度考察环境保护税改革对企业ESG表现的影响。研究发现:《环境保护税法》实施后,税率提升地区相较于税率不变地区,企业ESG表现、S表现、G表现差异不显著,但企业E表现显著提升。机制分析表明,上述对企业E表现的促进作用是通过提升企业策略性环保举措和策略性绿色创新实现的,而并非企业实质性环保行动和实质性绿色创新。进一步分析发现,追求短期目标和管理层短视主义是企业重“策略”轻“实质”的原因。本文不仅丰富了《环境保护税法》颁布对企业ESG表现影响效果的评估,更为推动我国绿色税制发展提供有益参考。 展开更多
关键词 环境保护税 ESG表现 策略性举措 实质性行动 税率
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