地方环保机构垂直管理改革与企业碳排放

Vertical Management Reform of Local Environmental Protection Departments and Firm Carbon Emissions

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摘要省以下环保机构垂直管理改革作为推进国家生态环境治理体系与治理能力现代化的重大制度变革,是一项涉及基层环保机构环境治理机制设计和权限调整的全局性变革。在实现“双碳”战略已成为中国新时期经济高质量发展关键目标的背景下,考察地方环保机构垂直管理改革是否通过提升政府环境监管能力实现预期的改革成效并进而推动微观企业绿色转型成为学术界亟待研究的重大议题。基于省以下环保机构垂直管理改革在各地区渐进式推进实施所提供的研究场景,选取2010年至2021年沪深两市A股上市公司作为研究样本,构建多时点双重差分模型,检验这一环保机构垂直管理改革对微观企业碳排放的影响及其作用机制。并进一步从地方政府面临的双碳目标压力、企业面临的外部媒体监督以及自身所具备的资源基础三方面探讨了影响改革成效的约束性条件。研究结果表明,地方环保机构垂直管理有助于降低企业碳排放强度。机制检验表明,地方环保机构垂直管理在宏观层面提升基层环保部门环境规制力度的同时有助于削弱省级环保部门环境监管的“距离衰减效应”,从而在微观层面强化对企业碳排放的“监督效应”并进行碳减排的“激励效应”,促使企业通过加强环境管理和绿色创新等长效机制实现低碳转型。截面分析发现,在地方政府面临的双碳目标压力较大、企业面临的外部媒体监督水平较低以及自身所具备的资源基础较好时,改革实施对企业碳排放的抑制效果更为明显。结构设置和权力配置是政府体制改革的关键问题,在中国生态环境监管由传统属地管理模式向垂直管理模式过渡初期,从微观企业碳排放视角量化评估并验证了省以下环保机构垂直管理的治理效应,揭示了如何通过基层治理体制改革更好发挥地方政府在环境监管和促进企业低碳转型中的作用,为进一步深化落实地方环保体制机制转型、推进国家生态环境治理体系和治理能力现代化提供了理论和经验支撑。 As a major institutional change to modernize the national ecological and environmental governance system and capacity,the vertical management reform of sub-provincial environmental agencies is a global change,which involving the design of environmental governance mechanisms and adjustment of the authority of grassroots environmental agencies.Against the backdrop that the“dual carbon”strategy has become a key objective for China′s high-quality economic development in the new era,it has become an important issue for academics to examine whether the vertical management reform of local environmental protection institutions has achieved the expected reform results by improving the government′s environmental regulatory capacity and thus promoting the green transformation of micro enterprises.Based on the research scenario that gradually implemented vertical management reform of environmental protection agencies below the provincial level in each region,this study selects listed companies in Shanghai and Shenzhen stock markets from2010 to 2021 as research samples,constructs a multi-point difference-in-difference model,and tests the impact and mechanism of the vertical management reform of environmental protection agencies on micro enterprise carbon emissions.And it further explore the constraint conditions that affect the effectiveness of the reform in terms of the local governments′dual-carbon target pressure,the external media supervision and firm′s resource base.The results show that the vertical management of local environmental protection departments can help reduce the carbon emission intensity of enterprises.And the mechanism tests show that the vertical management of local environmental protection departments can help to enhance the environmental regulation efforts of grassroots environmental protection departments and weaken the“distance attenuation effects”of environmental supervision by provincial environmental protection departments at the macro level.Thus,the vertical management of local environmental protection departments can enhance the“supervision effects”on firm carbon emissions and“incentive effects”on corporate carbon reduction and then encourage enterprises to achieve low-carbon transition through long-term mechanisms such as strengthening environmental management and green innovation.Cross-section analysis finds that the vertical management reform of local environmental protection departments has a more significant effect on firm carbon emissions when local governments are under pressure to meet the dual carbon targets,external media supervision are at a low level,and firms have a better resource base.Structural setting and power allocation are key issues in government institutional reform.In the early stage of transitioning from the traditional territorial management model to the vertical management model of ecological and environmental regulation in China,this study quantitatively evaluates and verifies the governance effects of vertical management by environmental protection departments below the provincial level from the perspective of micro firm carbon emissions.It also reveals how to better play the role of local governments in environmental regulation and promote the low-carbon transition of enterprises through the reform of the grassroots governance system,which provides theoretical and empirical support for further deepening the implementation of the transformation of local environmental protection institutions and promoting the modernization of the national ecological and environmental governance system and governance capacity.

作者杜英齐保垒薛志欣 DU Ying;QI Baolei;XUE Zhixin(School of Management,Xi′an Jiaotong University,Xi′an 710049,China;National Demonstration Center for Experimental Management Education,Xi′an Jiaotong University,Xi′an 710049,China;School of Economics and Management,Shihezi University,Shihezi 832000,China;School of Economic and Management,Northwest University,Xi′an 710127,China)

机构地区西安交通大学管理学院西安交通大学管理国家级实验教学示范中心石河子大学经济与管理学院西北大学经济管理学院

出处《管理科学》 CSSCI 北大核心 2024年第4期109-125,共17页 Journal of Management Science

基金国家自然科学基金(72172116)。

关键词环保垂直管理企业碳排放基层环境规制距离衰减效应企业绿色创新 vertical management of environmental protection firm carbon emissions grassroots environmental regulation dis tance attenuation effects corporate green innovation

分类号 F272 [经济管理—企业管理]

作者简介杜英,西安交通大学管理学院博士研究生,研究方向为公司财务和公司治理等,代表性学术成果为“地区风险偏好与企业并购行为−基于彩票销售数据的证据”,发表在2023年第12期《管理评论》,E-mail:duying@stu.xjtu.edu.cn;齐保垒,管理学博士,西安交通大学管理学院教授,研究方向为审计和公司治理等,代表性学术成果为“资本市场开放与内部人机会主义减持−基于沪深港通交易制度的准自然实验”,发表在2023年第5期《会计研究》,E-mail:baoleiqi@xjtu.edu.cn;薛志欣,经济学博士,西北大学经济管理学院讲师,研究方向为数字经济和高质量发展等,代表性学术成果为“中国新经济的逻辑、综合测度及区域差异研究”,发表在2021年第10期《数量经济技术经济研究》,E-mail:xuezhixin0106@163.com。