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环保税对企业业绩的影响:从多角度分析的新见解

Simin Shen¹, Liang Wang²

¹College of Business Administration, Capital University of Economics and Business, Beijing, 100070, China.

|May 14, 2024

概括

中国的环境保护税 (EPT) 对企业财务业绩产生了负面影响,部分原因是创新成本. 然而,EPT政策成功地提高了企业的环境绩效和可持续能力.

科学领域:

环境经济学环境经济学
企业的可持续性企业的可持续发展
公共政策分析公共政策分析

背景情况:

中国实施环境保护税 (EPT) 政策代表了环境监管的重大转变.
了解这些政策对企业行为和业绩的多方面的影响,对于可持续发展至关重要.

研究的目的:

研究环境保护税 (EPT) 政策对中国企业业绩的实际影响.
分析EPT对商业运营的财务和环境层面的影响.
提供对企业适应环境法规战略的见解.

主要方法:

使用一种准自然实验设计.
在经验分析中采用差异差异 (DID) 方法.
进行了广泛的稳定性测试以验证发现.

主要成果:

即使经过严格的测试,EPT政策的实施也对公司的财务业绩产生了负面影响.
企业的技术创新投入部分解释了这种负面的财务影响.
企业财产权,污染水平和技术复杂性等因素显著减轻了政策的影响.
相反,EPT政策明显改善了企业的环境绩效,并增强了可持续能力.

结论:

环境保护税 (EPT) 政策具有双重效应,对财务绩效产生负面影响,同时对环境绩效和可持续性产生积极影响.
企业对环境法规的反应是复杂的,受到内部和外部因素的影响.
该研究为企业导航环境法规提供了宝贵的见解,并支持更广泛的绿色转型议程.

关键词:

他做到了,他做到了.这是ESG ESG.企业绩效企业绩效企业绩效环境保护税环境保护税绿色转型绿色转型

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