摘要
环保约谈制度的实施对地方政府环境治理行为产生冲击的同时也革新了企业环境战略。本文基于企业公民理论探讨环保约谈政策对企业绿色创新的有效性,以及政府环保补助对该效应的影响。结果表明,地区被环保约谈促进了企业绿色创新水平的提高,该效应对实用型绿色创新更显著;政府环保补助水平对环保约谈政策效果有显著影响,政府环保补助水平越低,环保约谈对企业绿色创新的促进作用越强。从内部自我约束和外部环境约束两方面,探讨了地区被环保约谈后企业开展绿色创新的内部和外部动机,发现产权性质、融资约束、行业性质和市场竞争程度都对企业绿色创新行为产生影响。本研究从企业公民视角揭示了环保约谈新政对企业绿色创新的影响,有助于外部利益相关者理解企业和政府行为决策的机制与后果,对环境治理制度的完善和绿色生态的发展提供政策启示。
Development at the expense of the environment has led to severe environmental problems in China.Faced with the increasing demand for green from the masses,environmental pollution is not only a health issue but also a political issue.In order to achieve the dual goals of"economic growth"and"ecological protection",the state vigorously advocates green innovation.In order to solve the problem of ineffective local environmental governance and official inaction,the environmental protection interview system came into being.After the region was interviewed for environmental protection,the government strengthened environmental governance and greatly increased the environmental costs of enterprises through stricter environmental regulations,reduction of environmental protection subsidies,and increased tax penalties.So,under the theme of green development,does environmental protection interview increase the willingness of enterprises to innovate and stimulate the improvement of the level of enterprise green innovation?What is the role of government subsidies?As an exogenous event,the implementation of the New Deal for Environmental Protection Interview in 2014 provides a good environment for us to test the effect of environmental protection interview policies.Based on the corporate citizenship theory and the planned behavior theory,this paper uses the DID method to explore the impact of environmental protection interview on enterprise green innovation,as well as the regulatory role of government environmental protection subsidies.The results show that:(1)Environmental protection interview has significantly improved the level of enterprise green innovation in interviewed regions,especially the level of practical green innovation.(2)Government environmental protection subsidies have a significant impact on the effect of environmental protection interview policies;and the lower the government environmental protection subsidy level,the stronger the role of environmental protection interview in promoting enterprise green innovation.(3)The driving force for enterprises in interviewed regions to carry out green innovation comes from internal self-regulation and external environmental constraints.The contribution of this paper lies in that:(1)In the research of environmental protection interview and green innovation,few scholars start from government support,considering the regulatory role of government environmental protection subsidies in this impact path.At the same time,no scholar eliminates the"noise"of nonenvironmental protection subsidies,and studies the impact of government environmental protection subsidies on the effect of environmental protection interview policies.(2)Existing studies mostly examine the impact of environmental protection interview on regional environmental governance and corporate behavior,but few pay much attention to the impact of government behavior on the effect of environmental interview policies.(3)Existing studies mostly examine the usefulness and adaptability of green innovation,ignoring the social attributes of enterprises,the necessity of corporate citizenship behavior,and the behavioral intention of enterprises.Based on the corporate citizenship theory and the planned behavior theory,this paper reveals the role of environmental protection interview and government environmental protection subsidies on enterprise green innovation strategies.(4)Incorporating government environmental protection subsidies into the theoretical analysis framework explains the impact of government environmental protection subsidies on environmental protection interview and enterprise green innovation,which is an important supplement to the effect of environmental protection interview policies in the context of China’s green development in the new era.It is a good reference for government departments to use government support to serve the environmental protection interview system,improve the effectiveness of environmental protection interview policies,and extend the timeliness of the effectiveness of environmental protection interview policies.
作者
于芝麦
Yu Zhimai(School of Accounting,Zhongnan University of Economics and Law,Wuhan 430073,China)
出处
《外国经济与管理》
CSSCI
北大核心
2021年第7期22-37,共16页
Foreign Economics & Management
基金
国家社会科学基金项目(20BGL075)
2020年度中南财经政法大学中央高校基本科研业务费专项资金资助(202010910)
关键词
环保约谈
政府环保补助
绿色创新
企业公民理论
计划行为理论
environmental protection interview
government environmental protection subsidies
green innovation
corporate citizenship theory
planned behavior theory
作者简介
通讯作者:于芝麦(1994—),女,中南财经政法大学会计学院博士生(zmyu_charlotte@163.com)。
