| 环境税征收、社会责任承担与企业绿色创新* |
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| 引用本文： | 张安军. 环境税征收、社会责任承担与企业绿色创新*[J]. 经济理论与经济管理, 2022, 42(1): 67-85. DOI: 10.3969/j.issn.1000-596X.2022.01.006 |
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| 作者姓名： | 张安军 |
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| 作者单位： | 浙江财经大学会计学院，浙江财经大学会计与经济发展研究院 |
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| 基金项目： | 国家社会科学基金项目(20BJY259)“中国省域金融风险监测、预警与防控路径研究”；;浙江省自然科学青年基金项目(LQ16G010004)“浙江省域金融风险监测预警机制及应急监管路径研究”的资助； |
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| 摘 要： | 近年来，我国经济发展面临资源环境的约束问题愈发凸显，推进经济高质量发展迫切需要传统工业企业实现绿色创新转型升级，而环境税征收和企业社会责任承担分别作为一种基于外部市场激励型和内部自主激励型的重要工具，两者能否有效发挥激励协同效应？本文以2010—2018年我国沪深A股工业类上市公司为研究样本，实证检验了环境税征收与企业社会责任承担的交互作用对企业绿色创新的影响，研究结果发现：（1）环境税征收与社会责任承担发挥着显著正向激励协同效应，环境税征收强度越大则越有利于促进企业绿色创新能力提升，且该正相关关系将随着企业社会责任承担水平提升而得到增强。（2）企业社会责任承担水平越高并不利于企业绿色创新能力提升，但该负相关关系将随着环境税征收强度增加而受到抑制。（3）进一步研究发现以上效应主要存在于大规模企业、高成长性企业、研发能力较强企业，以及市场化程度较高地区和东部地区。（4）相对于非国有企业，环境税征收及其与社会责任承担的正向交互效应显著存在于国有企业之中。上述研究结论丰富了企业绿色创新驱动因素和环境税征收经济后果的相关文献，对于新时期如何有效发挥企业绿色创新激励协同机制，以助推我国传统工业企业顺利实现绿色创新转型升级等有重要启示。
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| 关 键 词： | 环境税征收 社会责任承担 绿色创新 产权性质 |
ENVIRONMENTAL TAXES,CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE GREEN INNOVATION |
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| ZHANG Anjun. ENVIRONMENTAL TAXES,CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE GREEN INNOVATION[J]. Economic Theory and Business Management, 2022, 42(1): 67-85. DOI: 10.3969/j.issn.1000-596X.2022.01.006 |
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| Authors: | ZHANG Anjun |
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| Affiliation: | School of Accounting，Zhejiang University of Finance and Economics |
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| Abstract: | In recent years, China's resources and environmental constraints have become more prominent, promoting high quality economic development urgently requires traditional industrial enterprises to achieve green transformation and upgrading. Environmental taxes and corporate social responsibility（CSR）are two important tools based on external market incentives and internal independent incentives. Can they play incentive synergy effect? Taking Shanghai and Shenzhen A share industrial A share listed companies in China as the research sample, this paper empirically examines the interactive effect and heterogeneity of environmental taxes and CSR on corporate green innovation. The results show that:（1）There exists a significant and positive interactive effect between environmental taxes and CSR, the greater the intensity of environmental taxes, the more conducive to the promotion of corporate green innovation capabilities, and the positive relationship will be enhanced as the degree of CSR increases.（2）The higher the degree of CSR, the lower the level of corporate innovation capabilities. But the negative relationship will be weakened as the intensity of environmental taxes increase.（3）Further analyses show that the above effects mainly exist in the large companies, high growth companies, companies with strong R&D capabilities, highly market oriented areas and developed eastern coastal provinces.（4）Compared with the non state owned companies, the interactive effects of environmental taxes and CSR on corporate green innovation mainly exist in the state owned companies. The above research conclusions enrich the relevant literature on the driving factors of corporate green innovation and the economic consequences of environmental taxes, which will have important implication for the incentive and synergy mechanism of corporate green innovation, and the green transformation and upgrading of China's traditional industrial enterprises. |
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| Keywords: | environmental taxes corporate social responsibility green innovation nature of ownership |
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