【摘要】 环境外部性使得具有逐利特征的微观企业主体缺乏足够的环境治理动机。在中国财政分权体系下,由地方环保部门履行企业环境监督职能,环保官员实施的环境规制强度对企业环境治理存在重要影响。为此,本文基于晋升锦标赛的分析框架,从环保厅长变更的角度探讨企业环境治理的驱动机制。研究发现,企业环境治理具有随环保厅长变更年份而变化的政治周期性,且这种周期特征在控制省委书记、省长变更影响后仍旧存在;从环境监管和环保支持两个角度探讨上述内在机制发现,在财政独立性约束条件下,地方环保部门主要通过增加企业的排污费来推动企业环境治理,但环保补贴不存在上述特征。进一步考虑变更环保官员的异质性发现,当新任环保厅长为晋升和年龄相对更小时,企业环境治理的周期性特征更为明显,但环保系统内或系统外的变更对于推动企业环境治理不存在显著性差异。此外区分环保官员的来源地区发现,当企业处于变更环保厅长的非来源地区时,企业环境治理的周期性特征更为明显。本文从政治经济学的视角揭示了我国企业环境治理的驱动机制,研究结论对进一步完善政府环境监督职能、实现生态文明建设具有一定启示意义。更多还原

【Abstract】 Environmental externalities make micro-enterprise which with profit-seeking characteristics lack sufficient environmental governance motivation. Under China’s fiscal decentralization system, local environmental protection departments perform corporate environmental supervision functions, and the intensity of environmental regulation implemented by environmental protection officials has an important impact on corporate environmental governance. To this end, this paper takes the listed companies from 2007 to 2014 as a sample, based on the analysis framework of the promotion tournament, and discusses the driving mechanism of corporate environmental governance from the perspective of the change of environmental protection director. The study found that corporate environmental governance has a political periodicity that changes with the change of the director of the environmental protection department, and this cycle characteristic still exists after controlling the influence of provincial secretary and governor change; Exploring the above internal mechanisms from the perspectives of environmental supervision and environmental protection support, this paper found that due to the constraints of fiscal independence, local environmental protection departments mainly promote corporate environmental governance by increasing the sewage charges of enterprises, but environmental protection subsidies do not have the above characteristics. Consider the heterogeneity of environmental protection officials’ turnover, further tests showed that when the new environmental protection director is promoted and the age is relatively small, the cyclical characteristics of corporate environmental governance are more obvious, but there are no significant differences in promoting environmental governance within or outside the environmental protection system. In addition, after distinguishing the source areas of environmental protection officials, the paper found that when the enterprises were in the non-source areas where the environmental protection department was changed, the cyclical characteristics of corporate environmental governance become more obvious. Above all, the paper reveals the mechanism of environmental governance from the perspective of political economy, which has important implications for further improving the government’s environmental supervision function and realizing the construction of ecological civilization.更多还原