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生态环境双元监管对企业环境绩效的影响

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基于 2010-2019 年我国 120 个主要城市的A股重污染上市企业数据,实证探讨地方政府和中央垂直双元监管对重污染企业环境绩效的影响.研究发现:地方政府环境监管和中央垂直监管均能显著改善重污染企业环境绩效,并且中央垂直监管能够增强地方监管对企业环境绩效的正向影响.进一步研究发现,地方政府监管和中央垂直监管均对企业污染减排有较强的促进作用,但对企业资源节约的促进作用不显著,说明企业在环境治理上更侧重策略性应对,实质性改进相对不足.此外,中央垂直监管对地方政府监管效率的强化效应在非国有企业、东部地区企业和业绩表现较好的企业更加显著.
The Influence of Dual Eco-environmental Supervision on Enterprise Environmental Performance
Based on the data of listed A-share heavy polluting enterprises in 120 major cities of China from 2010 to 2019,this paper empirically discusses the impact of local government supervision and central vertical supervision on the environmental performance of heavy polluting enterprises.The results show that both local government environmental su-pervision and central vertical supervision can significantly improve the environmental performance of heavy polluting en-terprises.Moreover,central vertical supervision can enhance the positive impact of local supervision on enterprise envi-ronmental performance.Further research shows that both local government supervision and central vertical supervision have a strong promoting effect on pollution reduction of enterprises,while the promoting effect on enterprise resource sav-ing is not significant,indicating that enterprises pay more attention to strategic response in environmental governance,and substantial improvement is relatively insufficient.In addition,the strengthening effect of central vertical supervision on the efficiency of local government supervision is more significant in non-state-owned enterprises,enterprises in the eastern region and enterprises with better performance.

local government supervisioncentral vertical supervisionenvironmental performancepollution reductionre-source saving

任乐、康峰卓

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河南大学 商学院,河南 开封 475004

开封大学 国际教育学院,河南 开封 475000

地方政府监管 中央垂直监管 环境绩效 污染减排 资源节约

国家社会科学基金资助项目河南省软科学研究计划项目

19BGL155232400412029

2024

商业研究
哈尔滨商业大学 中国商业经济学会

商业研究

CSTPCDCSSCICHSSCD北大核心
影响因子:1.012
ISSN:1001-148X
年,卷(期):2024.(4)