地方政府显性环境目标约束与企业绿色发展
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Local governments’explicit constraint of environmental targets and enterprises’green development
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    摘要:

    本研究以地方政府工作报告是否公开承诺环保目标及详细程度衡量地方政府显性环境目标约束,以企业环保投资和绿色专利数量衡量企业绿色发展,研究地方政府显性环境目标约束对企业绿色治理与绿色转型的重要影响.研究发现:地方政府将环境目标显性化之后,当地企业环保投资水平显著增加;机制研究发现,地方政府将环境目标显性化之后将通过提供政府环保补贴和加强环境规制引导辖区内企业的环保投资;进一步地,上级政府越重视环境保护、公众环保意识越强、本级政府经济增长压力较小时,地方政府显性环境目标约束对辖区内企业环保投资的促进作用更强;国有企业环保投资受到地方政府显性环境目标约束的影响更强;最后,地方政府将环境目标显性化之后,企业环保违规行为显著减少且绿色专利数量显著增多,地区层面的环境污染行为也显著减少.本研究表明,地方政府显性化环境目标能够向市场传递政府环境治理的意愿和决心,减少环境治理政策不确定性,有助于促进企业绿色治理与转型,实现中国经济高质量发展的目标.

    Abstract:

    This paper examines the impact of local governments’explicit constraints of environmental targets on enterprises’green governance and green transformation. The disclosure of environmental targets in the government work report is used to measure local governments’explicit constraint on environmental protection, and green investments and green patents are used to measure enterprises’green development. Results show that enterprises significantly increase the level of green investment when local governments explicitly reveal their environmental targets. The mechanism analysis finds that local governments provide more green subsidies and strengthen environmental regulation after they reveal environmental targets, which are two important mechanisms that encourage local enterprises to increase green investment. Further, the above positive relationship is more salient when higher-level governments place greater emphasis on environmental protection, when the public has a stronger environmental awareness, when local governments face lower economic growth pressure, and when the firms are local state-owned enterprises. Finally, after local governments explicitly reveal their environmental targets, the local enterprises’environmental violations significantly decrease, their green innovation significantly increases, and the overall regional pollution level also significantly decreases. Overall, our paper suggests that the explicit environmental targets of local governments convey local government’s willingness and determination to implement environmental governance to the market, which reduces the uncertainty of local environmental policies, helps promote enterprises’green governance and transformation, and ultimately contributes to high-quality economic development in China.

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蔡贵龙,张亚楠,卢锐,柳建华.地方政府显性环境目标约束与企业绿色发展[J].管理科学学报,2026,(5):53~72

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  • 在线发布日期: 2026-05-29
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