宏观经济政策不确定性与企业环境违规——基于中国企业的经验证据
Macroeconomic Policy Uncertainty and Corporate Environmental Violations
董曼茹 1陈颖 2侯德帅3
作者信息
- 1. 北京物资学院统计与数据科学学院,北京 101149
- 2. 悉尼大学商学院,澳大利亚悉尼2006
- 3. 首都经济贸易大学会计学院,北京 100070
- 折叠
摘要
抑制企业环境违规行为是实现经济高质量发展的关键.企业环保行为既取决于企业经营特征,也依赖外部经济政策环境.较高的宏观经济政策不确定性会导致企业环境违规行为显著增加,尤其对非国有企业而言,这种现象更加明显.宏观经济政策不确定性对企业环境违规行为的影响主要受到企业投资水平、融资约束及运营绩效等因素制约.应从优化宏观经济政策环境、建立更广泛的政府与企业之间的政策沟通协调机制、营造良好的金融生态环境、积极提升市场化水平等方面降低外部政策不确定性冲击对企业环境行为的负面影响.
Abstract
Curbing corporate environmental violations is the key to achieving high-quality green economic development.The en-vironmental protection behavior of enterprises depends not only on the management characteristics of enterprises,but also on the external economic policy environment.This study finds that higher macroeconomic policy uncertainty leads to a significant increase in corporate environmental violations,especially for non-state-owned enterprises.The influence of economic policy uncertainty on corporate environmental violations is mainly restricted by corporate investment level,financing constraints and operational performance.Further research finds that actively improving the marketization level and optimizing the legal environ-ment will help reduce the negative impact of economic policy uncertainty on corporate environmental behavior.The conclusion is still robust after testing by instrumental variable method.This paper not only expands the theoretical research on corporate environmental behavior from the perspective of macroeconomic policy,but also provides empirical evidence for exploring how to drive enterprises to practice green development in the new era.
关键词
经济政策不确定性/产权性质/绿色发展/环境违规Key words
economic policy uncertainty/the nature of property rights/green development/environmental violation引用本文复制引用
基金项目
全国统计科学研究重点项目(2023LZ007)
北京物资学院青年科研基金(2023XJQN05)
首都经济贸易大学中青年骨干教师科研基金(00692354841043)
出版年
2024
NETL
NSTL
万方数据