节点文献
环境司法专门化促进了企业环境治理吗?——来自专门环境法庭设置的准自然实验
Does environmental justice specialization promote corporate environmental governance? Quasi natural experiments from special environmental courts
【摘要】 环境司法是进行环境保护的必要手段,我国从2002年开始在部分地区设置专门环境法庭,这一外生事件为准自然实验提供了研究场景。本文以我国重污染行业上市公司2006—2016年共4 340个观测值为研究样本,采用倾向得分匹配和双重差分方法(PSMDID)检验环境司法专门化对企业环境治理影响的异质性及其经济后果。研究发现:环境司法专门化能够有效地促进该地区企业进行环境治理,而且企业是通过扩大整体资本投资的方式进行环境治理,但是企业环境治理投资抑制了生产性资本投向。通过进一步研究发现:首先,与中西部地区相比,东部地区的环境法庭设置更能有效地促进企业进行环境治理;其次,与市场化程度较低的地区相比,市场化程度越高的地区,其所在地区的环境法庭设置能有效地促进企业进行环境治理;然后,与环保纳入官员考核体系之前相比,环保纳入官员考核体系能更加有效地促进企业进行环境治理;最后,地区环境规制与环境司法专门化之间起到相互补充作用,在环境规制强度低的地区,环境法庭的设置能有效地促进企业进行环境治理。因此,各地法院应加强专门环境法庭的设立,积极推进刑事、民事和行政案件"三合一"的审理模式,因地制宜地探索环境司法审判程序,才能有效地促进企业进行环境治理。除此之外,政府应该采用财政支持和税收优惠等激励政策引导企业进行合理的资本投向,以确保企业环境治理的同时能够满足生产经营的需要。
【Abstract】 Environmental justice is an essential means for environmental protection. China has set up special environmental courts in some areas since 2002 which provides a research scenario for quasi-natural experiments. This paper used 4 340 observed data of the listed companies in heavy pollution industry in China from 2006-2016 and tested the heterogeneity of impact of the environmental judicial specialization on corporate environmental governance and its economic consequences by using scoring tendency matching( PSM) and difference in difference( DID) methods. It found that environmental judicial specialization can promote the enterprises in local area to carry out environmental governance,which is by the means of expanding overall capital investment. However,the investment in corporate environmental governance inhibits the investment of productive capital. Further study has shown that firstly it is more effective in the environmental courts of the eastern region to promote enterprises’ environmental governance compared with the central and western regions. Secondly,the higher the degree of marketization,the more effective the establishment of environmental courts can promote the company to carry out environmental governance. Thirdly, the environmental courts effectively promote enterprises to carry out environmental governance after the introduction of environmental protection into the official assessment system.Finally,environmental regulation is a supplement to the specialization of environmental justice, and environmental judicial specialization improves the role of corporate environmental governance only in areas with low intensity of environmental regulation.Consequently,local courts should strengthen the establishment of special environmental courts,actively promote the ‘three in one’trial mode of criminal,civil and administrative cases,and explore environmental judicial trial procedures according to local conditions in order to effectively carry out environmental governance. In addition,the government should adopt financial support and preferential tax policies to guide enterprises to make reasonable capital investment,so as to ensure that enterprises can meet the needs of production and operation and at the same time realize environmental governance.
【Key words】 environmental judicial specialization; corporate environmental governance; heterogeneity; capital investment;
- 【文献出处】 中国人口·资源与环境 ,China Population,Resources and Environment , 编辑部邮箱 ,2019年06期
- 【分类号】F279.2;X322;D926;D922.68
- 【被引频次】17
- 【下载频次】1281