社保缴费规制与制造业企业绩效

以2011年实施的《社会保险法》作为准自然实验，选取A股上市制造业企业作为研究样本，检验社保缴费规制对制造业企业绩效的影响。构建广义双重差分模型，经检验表明：社保缴费规制增加企业生产经营负担，企业用工成本上升降低了企业整体的绩效表现。异质性分析表明：该影响主要存在于高融资约束企业组别。最后，提出相应的政策建议。     

环保技术创新、媒体关注与企业环境绩效

契合新发展理念,企业环境绩效业已成为生态文明建设的重要评估手段。基于我国2014～2020年A股重污染行业上市公司经验数据,实证研究环保技术创新、媒体关注与企业环境绩效之间的关系。结果表明：环保技术创新能够显著提升企业的环境绩效,有助于减少污染排放量,提升生态环境质量;媒体关注能够显著增强环保技术创新对企业环境绩效的正向作用。基于此,提出建立健全生态环境规制政策、加强环保技术创新力度以及充分发挥媒体关注监督治理功能等对策建议。统筹推进生态文明建设,坚定实施可持续发展战略。     

农民工返乡创业企业绩效的影响因素分析

本文基于江西省农民工返乡创业企业的调查数据,通过建立结构方程模型分析了农民工返乡创业企业绩效的影响因素及其与企业绩效关系。研究结果表明,社会资本、服务环境和企业家能力直接影响农民工返乡创业企业绩效;政策支持和经营资源对返乡创业企业绩效的直接影响不显著,但都可以通过服务环境间接影响返乡创业企业绩效;融资环境对返乡创业企业绩效影响不显著。     

环境规制与新型农业经营主体绿色发展绩效——基于有调节的中介效应分析

[目的]新型农业经营主体作为我国现代农业的“领头人”，其绿色发展行为及绩效决定着我国绿色农业的发展方向。文章分析了正式与非正式环境规制对新型农业经营主体绿色发展行为及绩效的影响效应和作用路径，并探讨绿色文化的调节作用。[方法]以江苏省为样本研究省份，基于315份调查问卷数据，借助结构方程模型和PROCESS程序实证分析正式与非正式环境规制的实施对新型农业经营主体绿色发展行为及绩效的影响。[结果]正式与非正式环境规制对新型农业经营主体绿色发展绩效的直接效应不显著，但通过绿色发展行为的中介和绿色文化的调节变得显著，且相较于正式环境规制，非正式环境规制的作用效应更大。[结论]正式与非正式环境规制对绿色发展行为具有正向作用，绿色发展行为在正式与非正式环境规制促进新型农业经营主体绿色发展绩效的过程中起到完全中介作用，且非正式环境规制的作用效应更大，强化绿色文化有助于提升新型农业经营主体的绿色发展绩效，研究对于促进新型农业经营主体绿色发展行为和绩效具有重要的参考价值。     

创业制度环境对家庭农场型创业绩效影响实证研究——基于Kostova制度环境三维度框架和结构方程模型

以家庭农场形式发展起来的农民创业活动是对农民创业及农村经济发展规律的适应,也是促进农村经济内生增长动力形成的有利路径。家庭农场型创业的产生发展受制于特定制度环境,文章基于西方制度环境规制维度、认知维度以及规范维度框架,利用湖南省四县264户家庭农场型创业实证调研数据,运用结构方程模型分析制度环境对家庭农场型创业绩效的影响,结论认为:家庭农场型创业生存绩效受规制维度、认知维度和规范维度的显著影响;成长绩效受规制维度和认知维度的显著影响;发展绩效受认知维度的显著影响。     

创业环境对农村微型企业创业绩效引致路径的实证分析——基于东北地区实地调研数据

本文选取基础设施、金融支持、政策支持、市场环境、服务环境、地区文化等6个创业环境,提取农村微型企业"三维"创业绩效指标,构建创业环境对农村微型企业创业绩效引致路径理论模型。利用黑龙江、吉林、辽宁以及内蒙古东部地区272家农村微型企业实际调查数据,探究创业环境对农村微型企业创业绩效引致路径与影响效果。研究结果表明,创业环境不同因素对农村微型企业生存绩效、成长绩效、创新绩效引致路径有所差异,引致路径差异性要求政策扶持应遵循"匹配"原则,要有针对性地提高农村微型企业创业绩效。     

政府环境规制与企业环境管理：现实冲突到路径选择

随着中国环境污染治理压力的逐渐增大，政府需要在环境保护方面制定出积极有力的政策，对环境进行规制。企业作为影响环境问题解决的重要因素，必须要对这种变化做出反应，进行环境管理。但现实中政府的环境规制和企业的环境管理之间存在着冲突，如何解决这些冲突至关重要，本文提供了解决冲突的路径选择。     

地方政府干预、环境规制与技术创新——基于我国省际面板数据的研究

基于我国省际面板数据,研究地方政府干预在环境规制与技术创新关系中的作用。研究结果表明,地方政府干预在环境规制与技术创新的关系中起到调节作用,政府干预程度较弱地区环境规制的技术创新效应较强,政府干预程度较强地区环境规制的技术创新效应较弱。文章首次从制度视角探讨环境规制与技术创新关系的调节作用,对已有文献作出了重要拓展,研究结果对于环境规制政策制定者和被规制企业具有实践启示。     

环境保护费改税对企业财务绩效的影响——绿色技术创新的调节效应

本文以我国2016—2020年沪深A股工业上市公司为样本，建立双重差分模型，研究环境保护费改税对企业财务绩效的影响机制，并进一步考察了绿色技术创新的调节效应。结果表明：环境保护费改税对企业财务绩效有较为显著的正向影响，且绿色技术创新在前两者关系中起到正向调节作用；对调节效应进行分组回归研究发现，绿色技术创新处于前25%或其质量处于前50%的企业在环境保护费改税后财务绩效有显著的提升。另外，通过进一步研究，本文按企业的不同产权性质给出了绿色技术创新及其质量的参考值区间，并从市场角度出发，分析发现绿色技术创新较优的企业，环境保护费改税后市盈率有显著的降低。研究补充和拓展了环境规制领域内微观视角及绿色创新的调节效应视角的文献，为企业面对当下趋强的环境规制如何管理与制定创新战略提供了一定的启示与建议。     

环境规制政策情境下畜禽养殖废弃物资源化利用认知对养殖户参与意愿的影响分析

基于山东、河南、四川三省342户养殖户的问卷调查数据,本文建立多元有序Logistics模型,研究养殖户畜禽养殖废弃物资源化利用认知对其参与意愿的影响,并引入环境规制政策作为调节变量,分析环境规制政策对养殖户畜禽养殖废弃物资源化利用认知—参与意愿关系的调节效应。结果表明:①养殖户畜禽养殖废弃物水体污染认知、环境保护政策认知以及财政补贴政策认知对其参与意愿有显著的正向影响。其中,财政补贴政策认知对养殖户参与意愿的影响最为显著。②约束性环境规制政策对养殖户畜禽养殖废弃物水体污染认知—参与意愿关系以及环境保护政策认知—参与意愿关系存在显著的正向调节效应。激励性环境规制政策对环境保护政策认知—参与意愿关系存在显著的正向调节效应。但约束性环境规制政策对养殖户畜禽养殖废弃物大气污染认知、土壤污染认知、健康危害认知—参与意愿关系和财政补贴政策认知—参与意愿关系、废弃物资源化利用前景认知—参与意愿关系的调节效应均不显著。激励性环境规制政策对养殖户畜禽养殖废弃物大气污染认知、水体污染认知、土壤污染认知、健康危害认知—参与意愿关系的调节效应不显著,对财政补贴政策认知—参与意愿关系以及废弃物资源化利用前景认知—参与意愿关系的调节效应也不显著。     

Trade and Environmental Policy: A Race to the Bottom?

The focus of this paper is the issue of regulatory chill and a race to the bottom in environmental standards and policies. In particular, it explores the possibility that resolution of this problem may lie in a more flexible application of the existing General Agreement on Tariffs and Trade/World Trade Organization (GATT/WTO) rules. The structure of the discussion is divided into four parts: (i) the standard analysis of trade and environmental policy is laid out; (ii) the theoretical analysis of and empirical evidence for the existence of pollution havens is reviewed; (iii) the main arguments as to why governments may weaken domestic environmental policy with greater trade liberalisation is outlined; and (iv) some recent analysis of border tax adjustments for environmental taxes is laid out, leading to the basic conclusion of the paper: a method for countering any tendency for regulatory chill and a race to the bottom in environmental policies is already embedded in existing GATT/WTO rules.     

我国绿色矿山鼓励政策评析

现有绿色矿山鼓励政策有财政专项资金支持政策、资源配置倾斜政策、相关税费减免政策。财政专项支持与资源配置政策缺乏直接对责任行为和建设过程的激励;相关税费减免政策则存在增值税优惠范围较小,所得税优惠力度不大,对技术创新的鼓励方式较为单一,对矿山企业缺乏针对性等不足。推动绿色矿山建设的政策建议：⑴着力引导矿山企业主动履行资源环境责任;⑵建立履行资源环境责任的激励机制,激励政策要立足矿山企业生产实际,重点应由结果奖励转向过程激励,注重激励与约束并举;⑶制定绿色矿山税收优惠政策,要进一步加大增值税和所得税支持力度,扩大矿产资源补偿费和资源税减免优惠。     

企业准备金的所得税政策比较研究

如何采取有效的税收政策来保证企业既能及时足额地提取准备金增强其抵御风险能力，又不可能利用准备金政策进行利润操纵或避税，是企业所得税政策研究的核心问题。通过对不同性质企业和不同国家的准备金所得税政策以及税收政策与会计政策进行比较研究，提出要从5个方面对我国企业准备金所得税政策进行改革：建立专项准备金与一般准备金相配合的企业准备金税收待遇模式；制定统一而规范的企业准备金税收政策体系；企业准备金税收政策要与其会计政策相互协调配合；建立准备金信息披露机制，加强准备金外部审计和检查审核；改革企业呆账认定办法，简化呆账核销程序。     

IMPACTS OF TAXES TO REDUCE AGRICHEMICAL USE WHEN FARM POLICY IS ENDOGENOUS

The economic impacts of policies to reduce water pollution from agriculture have been explored in a number of studies. A standard assumption in this literature is that farm income support policies are given. However, the modern public choice view of agricultural policy suggests that significant environmental initiatives in agriculture would likely be accompanied by changes in farm income policies to protect those with a significant stake in agriculture. We explore the potential effects of such compensating adjustments on the costs and effectiveness of taxes on polluting chemical inputs in US corn production. We find that compensating farm policy adjustments can greatly increase the costs and reduce the effectiveness of the environmental protection measure. The results also indicate the potentially high costs of poor policy co-ordination.     

Why do we need to integrate farmer decision making and wildlife models for policy evaluation?

Environmental and agricultural policy instruments cause changes in land-use which in turn affect habitat quality and availability for a range of species. These policies often have wildlife or biodiversity goals, but in many cases they are ineffective. The low effectiveness and the emergence of unwanted side effects of environmental and agricultural policies are caused by over-simplistic assumptions in the design of policy instruments as well as difficulties with predicting behaviours of policy subjects. When considering wildlife in agricultural landscapes, policy's performance depends both on human (farmers) actions, which the policies aim to affect, and wildlife responses to land-use and management changes imposed by farmers. Thus, in order to design effective agri-environmental policies, detailed ex-ante assessments of both of these aspects are necessary. Due to the restrictive assumptions and technical limitations, traditional agricultural economic and ecological models fall short in terms of predictions of impacts of agri-environmental measures. The feedback situation between policy, human behaviour and ecological systems behaviour can confound these approaches, which do not take systems complexity into account. Therefore, a solution that integrates both feedback interactions and the differing scales at which these interactions take place is needed. For this, we suggest developing integrated policy assessment tools comprising of simulated farmer decision making, on-farm land-use and wildlife responses in the form of spatially explicit, dynamically connected agent-based models. Although complex and necessitating true inter-disciplinarity, these approaches have matured to the point where this endeavour is now feasible.     

China’s megaregion policy: Performance evaluation framework,empirical findings and implications for spatial polycentric governance

Megaregion has emerged as a new dimension of global urbanization. A megaregion approach based on polycentric strategy is deemed to enhance regional economic competitiveness. Numerous studies have highlighted the economic benefits, celebrated the spill-over effects, and outlined the creative potentials of contemporary megaregion policies in different nations worldwide. However, further policy instruments require the knowledge about the achievement and failure of megaregion policies that seek for spatial, economic, social, and environmental efficiency and sustainability. This paper introduces China’s megaregion policy and proposes an analytical framework for performance evaluation from four principle domains (rational urban growth, economic development, social equity, environmental protection) at three levels (internal collaboration, integral development, and overall development). Using a case of the Megaregion around Hangzhou Bay (MAHB), we find very limited success of China’s megaregion policy. In particular, the megaregion policy only accomplishes the economic goal, and fails to achieve the goals of rational urban growth, environmental protection, and social equity. A series of mechanism based regressions are established and show that the implementation duration of megaregion policy: (1) associates positively with the economic growth; (2) relates negatively to social equity and urban rational growth; and (3) has no significant relationship with improved environmental quality. Institutional fragmentation, no unified spatial planning, and inadequate legislation at megaregional level are the underlying causes of the expected performances within the policy context of governance itself. We finally propose some possible solutions and discuss the implications for spatial polycentric governance. The demonstrated methodological framework can be applicable to other megaregions around the world. This paper is thus believed to provide some new insights for land use policy.     

流域生态补偿区的建立对企业经营绩效影响研究——以福建省为例

通过理论分析建立生态补偿区可能会对企业经营绩效产生的影响,以福建省上游上市公司为实验组,下游上市公司为对照组,选取2011-2018年上市公司数据共584个观测值进行实证检验。研究表明:福建省流域生态补偿区的建立提高了上游企业的绩效。进一步分析其主要原因可能是:财政转移支付向上游地区倾斜促进上游环保建设;企业R&D投入的加强;企业资本结构的改变。最后从政策和企业层面提出建议,以实现流域生态补偿政策的可持续性。     

技术创新对现金股利政策的影响——基于企业生命周期理论

企业技术创新对现金股利政策的影响具有生命周期的特征。文章选取2012-2017年创业板上市公司作为研究样本,实证研究企业不同生命周期内,技术创新与现金股利政策之间的影响。研究发现:创业板上市公司技术创新与现金股利之间呈现显著负向关系。与此同时,在企业的成长期,技术创新与现金股利之间呈现显著负相关关系,但是在成熟期和衰退期,这种负相关关系不显著。研究从企业发展的生命周期视角探究技术创新与现金股利之间的关系,深化了对现金股利相关理论的认识,研究结果对于公司治理以及政府监管政策的制定具有一定的现实意义。     

To populate or preserve? Evolving political-demographic and environmental paradigms in Israeli land-use policy

There has been a recent proliferation of national land-use policies that emphasize protecting open space and ecosystem integrity. However, countries grappling with internal political conflict, or that are engaged in military conflicts with neighboring countries, have priorities that focus on control of land in areas where state sovereignty is perceived to be threatened. These two concerns, political-demographic control and environmental protection, create very different paradigms for how to think about open space policy. The objective of this paper is to consider the impact of competing paradigms in land-use policy formulation and implementation—one that encourages sprawl and the other that encourages compact development and the preservation of open space. We use Israel as a case study where both political demography and environmental land-use paradigms are currently influencing policy and planning. We explore the historical evolution of both land-use paradigms and consider how they are currently competing in the formulation and execution of land-use policy decisions. We consider how these distinct priorities are playing out in current discourse and policy implementation, and characterize the past, current and prospective future physical outcomes of policies on the landscape. Our goal is to alert policy makers and land-use scholars of the subtle and contradictory influence of political-demographic land-use priorities with regard to their potential impact on the successful implementation of environmental policies. The Israeli case study is indicative of a diversity of countries that have a history of political-demographic land-use policies, but have also begun to adopt environmentally motivated policies.     

Doing more harm than good? Community based natural resource management and the neglect of local institutions in policy development

Approaches to natural resource management emphasise the importance of involving local people and institutions in order to build capacity, limit costs, and achieve environmental sustainability. Governments worldwide, often encouraged by international donors, have formulated devolution policies and legal instruments that provide an enabling environment for devolved natural resource management. However, implementation of these policies reveals serious challenges. This article explores the effects of limited involvement of local people and institutions in policy development and implementation. An in-depth study of the Forest Policy of Malawi and Village Forest Areas in the Lilongwe district provides an example of externally driven policy development which seeks to promote local management of natural resources. The article argues that policy which has weak ownership by national government and does not adequately consider the complexity of local institutions, together with the effects of previous initiatives on them, can create a cumulative legacy through which destructive resource use practices and social conflict may be reinforced. In short, poorly developed and implemented community based natural resource management policies can do considerably more harm than good. Approaches are needed that enable the policy development process to embed an in-depth understanding of local institutions whilst incorporating flexibility to account for their location-specific nature. This demands further research on policy design to enable rigorous identification of positive and negative institutions and ex-ante exploration of the likely effects of different policy interventions.