發(fā)布時間：2018-04-29 03:28

  本文選題：環(huán)境技術(shù)創(chuàng)新 + 環(huán)境稅��； 參考：《管理科學(xué)》2016年01期

【摘要】：環(huán)境技術(shù)創(chuàng)新是解決經(jīng)濟發(fā)展和環(huán)境可持續(xù)兩難問題的重要途徑,為實現(xiàn)環(huán)境績效和經(jīng)濟績效的雙贏,環(huán)境稅應(yīng)以誘導(dǎo)企業(yè)環(huán)境技術(shù)創(chuàng)新為重要目的。關(guān)于環(huán)境稅對企業(yè)環(huán)境技術(shù)創(chuàng)新的激勵作用,學(xué)者們基于不同的情景假設(shè)、研究樣本、分析方法和實驗?zāi)Ｐ?取得了并不一致的結(jié)論。一方面,環(huán)境稅可以激勵企業(yè)實施環(huán)境技術(shù)創(chuàng)新,并通過創(chuàng)新補償機制,使企業(yè)實現(xiàn)經(jīng)濟績效和環(huán)境績效的雙贏;另一方面,環(huán)境稅會帶來企業(yè)生產(chǎn)成本的增加,削弱企業(yè)的創(chuàng)新能力�？梢�,環(huán)境稅對企業(yè)環(huán)境技術(shù)創(chuàng)新行為的影響是一個動態(tài)的、演化的過程,單純依靠實證或數(shù)理方法難以全面認(rèn)識環(huán)境稅對企業(yè)環(huán)境技術(shù)創(chuàng)新行為的影響機理�；谏鐣茖W(xué)計算實驗方法,將環(huán)境稅情景下企業(yè)環(huán)境技術(shù)創(chuàng)新行為的研究置于復(fù)雜多變的動態(tài)市場環(huán)境,在識別影響企業(yè)環(huán)境技術(shù)創(chuàng)新行為關(guān)鍵因素及其傳導(dǎo)機制的基礎(chǔ)上,運用數(shù)理方法將微觀個體的特征、行為和規(guī)則描述為個體與環(huán)境的函數(shù),進(jìn)而構(gòu)建企業(yè)環(huán)境技術(shù)創(chuàng)新行為動態(tài)仿真模型,運用計算機系統(tǒng)模擬不同消費者選擇、產(chǎn)品競爭和環(huán)境稅情景下企業(yè)環(huán)境技術(shù)創(chuàng)新行為演化過程,探索環(huán)境稅征收時機及強度對企業(yè)環(huán)境績效和經(jīng)濟績效的影響。實驗結(jié)果表明,在市場機制、產(chǎn)品競爭和環(huán)境稅的協(xié)同作用下,當(dāng)可替代環(huán)境創(chuàng)新技術(shù)達(dá)到一定水平時,較高的環(huán)境稅能夠推動企業(yè)采納環(huán)境創(chuàng)新技術(shù),并實現(xiàn)減排和增效的目標(biāo),促使產(chǎn)業(yè)向綠色經(jīng)濟方向發(fā)展;同時環(huán)境稅政策的實施時機對于產(chǎn)業(yè)向環(huán)境創(chuàng)新技術(shù)方向演化起關(guān)鍵作用,這與環(huán)境創(chuàng)新技術(shù)的發(fā)展水平密切相關(guān)。反之,較低的環(huán)境稅情景下,可能出現(xiàn)企業(yè)花錢買污染的狀況,與環(huán)境稅初衷背道而馳。本模型同時可以作為環(huán)境稅設(shè)計的參考工具,通過改變模擬參數(shù),觀察企業(yè)環(huán)境技術(shù)創(chuàng)新行為及其績效的演化。
[Abstract]:Environmental technological innovation is an important way to solve the dilemma between economic development and environmental sustainability. In order to achieve the win-win situation of environmental performance and economic performance, environmental tax should be aimed at inducing enterprises to innovate in environmental technology. As to the incentive effect of environmental tax on enterprise environmental technology innovation, scholars based on different scenarios, research samples, analysis methods and experimental models, have reached inconsistent conclusions. On the one hand, environmental tax can encourage enterprises to implement environmental technological innovation, and through innovative compensation mechanism, enterprises can achieve win-win economic performance and environmental performance; on the other hand, environmental tax will lead to an increase in production costs. Weaken the innovation ability of the enterprise. It can be seen that the impact of environmental tax on enterprise environmental technology innovation is a dynamic and evolutionary process. It is difficult to fully understand the impact mechanism of environmental tax on enterprise environmental technology innovation behavior by relying solely on empirical or mathematical methods. Based on the experimental method of social science calculation, the research on environmental technological innovation behavior of enterprises under the circumstance of environmental tax is put into the complex dynamic market environment, and on the basis of identifying the key factors affecting the environmental technological innovation behavior of enterprises and its transmission mechanism. The characteristics, behaviors and rules of micro-individuals are described as functions of individual and environment by mathematical method, and then the dynamic simulation model of enterprise environmental technological innovation behavior is constructed, and different consumers' choices are simulated by computer system. Under the circumstance of product competition and environmental tax, the evolution process of enterprise's environmental technological innovation behavior is discussed, and the influence of the time and intensity of environmental tax collection on enterprise's environmental performance and economic performance is explored. The experimental results show that under the synergistic action of market mechanism, product competition and environmental tax, higher environmental tax can promote enterprises to adopt environmental innovation technology when the substitute environmental innovation technology reaches a certain level. At the same time, the implementation of environmental tax policy plays a key role in the evolution of industry to environmental innovation technology, which is closely related to the level of development of environmental innovation technology. On the other hand, under the circumstance of low environmental tax, enterprises may spend money on pollution, which is contrary to the original intention of environmental tax. This model can also be used as a reference tool for the design of environmental tax. By changing the simulation parameters, the evolution of environmental technological innovation behavior and its performance can be observed.
【作者單位】： 江蘇大學(xué)管理學(xué)院;山東財經(jīng)大學(xué)管理科學(xué)與工程學(xué)院;
【基金】：國家自然科學(xué)基金(71171099;71471076;71201071);國家自然科學(xué)基金中韓國際合作與交流項目(71411140250) 教育部人文社會科學(xué)研究規(guī)劃項目(14YJAZH025) 山東省自然科學(xué)基金(ZR2013GM003)~~
【分類號】：F273.1

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