| 杨洁,张晓菡,刘佳阳.市场激励型环境规制对企业环境信息披露的影响研究——以环境保护税征收为例[J].唐山学院学报,2024,37(3):37-47 |
| 市场激励型环境规制对企业环境信息披露的影响研究——以环境保护税征收为例 |
| Research on the Impact of Market-Incentive Environmental Regulation on Corporate Environmental Information Disclosure: With Environment Tax Collection as an Example |
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| DOI：10.16160/j.cnki.tsxyxb.2024.03.007 |
| 中文关键词: 市场激励型环境规制 环境保护税 环境信息披露 |
| 英文关键词: market-incentive environmental regulation environment tax environmental information disclosure |
| 基金项目:国家社科基金项目(19BJY082) |
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| 摘要点击次数: 2294 |
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| 中文摘要: |
| 文章以2010-2020年沪深A股上市的重污染企业为样本,以环境保护税征收为例,研究市场激励型环境规制对企业环境信息披露的影响。研究结果显示,环境保护税征收有助于促进企业环境信息披露,且相较于定性披露,其更有助于促进企业环境信息定量披露;此外,环境保护税征收对环境信息披露的影响可以通过缓解融资约束压力、提高审计监督力度来实现。进一步研究发现,环境保护税征收对企业环境信息披露的影响呈现地区分布、企业性质与监控程度方面的异质性。基于以上结论,提出了相应的对策建议。 |
| 英文摘要: |
| This paper takes heavily polluting enterprises listed on the Shanghai and Shenzhen A-shares from 2010 to 2020 as samples and uses the environment tax collection as an example to study the impact of market-incentive environmental regulation on corporate environmental information disclosure. The research results show that the environment tax collection helps to promote corporate environmental information disclosure, and compared with qualitative disclosure, it is more conducive to promoting quantitative disclosure; In addition, the impact of the tax collection on environmental information disclosure can be achieved through the alleviation of financing constraints and the enhancement of audit supervision. Further research has found that this impact exhibits heterogeneity in terms of regional distribution, enterprise nature, and monitoring intensity. Based on the above conclusions, corresponding suggestions have been put forward. |
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