I 摘要 近年来，伴随着我国经济的快速发展，环境恶化带来的危害日益严重，人们对环 境保护的认识愈加深刻。企业是经济发展的重要支撑，也是污染物排放的主体，减少 污染物排放的首要任务就是要减少企业的污染物排放。市场经济条件下，经济手段是 调控企业排污行为的有效措施。因此，自改革开放以来，我国主要采取向企业收取排 污费的方式调控企业生产对环境的污染问题。排污费历经“超标收费”到“总量收费”， 征收标准不断提高。2018年1月1日，我国正式施行环境保护税，实现了排污费到环 保税的“平移”，完成了由“费”到“税”的升级。 环境绩效是衡量企业在环境保护的同时实现可持续发展的努力和效果。为了研究 环保税对企业的环境绩效产生的影响，论文首先整理国内外的相关文献，阐述了有关 研究现状并对其述评。接着，基于环境绩效理论、利益相关者理论等理论提出了5项 假设。以2011-2018年沪深证券交易所钢铁欧亿·体育（中国）有限公司上市公司为研究样本，通过hausman 检验，确定使用固定效应回归模型，实证研究得出：环境保护税对环境绩效的影响复 杂。在环境管理方面，环保税与环境管理之间呈现不显著的正相关关系。即环保税不 会明显促使企业改善环境管理方式，完善企业环境管理体系。环保税与当期的环保技 术创新在10%的水平上显著，并呈滞后性和地区异质性特征。环保税与滞后一期的环 保技术创新在1%的水平上显著，发达地区的环保税对企业的环保技术创新的促进作 用不明显。最后，本文根据检验结果在政府和企业两个层面提出相关建议，改善钢铁 企业环境绩效。 论文从微观角度出发，实证研究了环境保护税对我国钢铁欧亿·体育（中国）有限公司上市公司环境绩效 的影响，检验了环保税政策是否提高了企业的环境绩效和企业是否根据国家政策及时 改进管理、提高绿色管理水平，拓展了现有环境保护税对企业影响研究，丰富了现有 钢铁欧亿·体育（中国）有限公司环境绩效研究。 关键词：钢铁欧亿·体育（中国）有限公司；环境保护税；环境绩效；地区差异 论文类型：应用研究 西南科技大学硕士学位论文 ABSTRACT Inrecentyears,withtherapiddevelopmentofChina'seconomy，astheincreasing degradationoftheconsequencesofenvironment,thereisincreasingrecognitionofthe importanceofprotectingtheenvironment.Enterprisesarethemainbodyofpollutant emissions.Sotheprimarytaskofreducingpollutantemissionsistoreducethepollutant emissionsofenterprises.Inthemarket-orientedeconomy,economicwaysaretheeffective measurestoregulatethepollutiondischargebehaviorofenterprises.Sincereformand openingup,Chinahasmainlyadoptedthemethodofchargingpollutantdischargefeesto enterprisestoregulatethepollutionofeconomicdevelopmenttotheenvironment.Sewage chargeshavegonefrom"exceedingcharges"to"totalcharges",andthecollection standardshavecontinuedtoincrease.OnJanuary1,2018,Chinaformallyimplementedthe environmentalprotectiontax,realizingthe"translation"ofsewagechargestothe environmentalprotectiontaxandcompletingtheupgradefrom"fee"to"tax". Environmentalperformanceisameasureofthecompany'seffortandeffecttoachieve sustainabledevelopmentwhileprotectingtheenvironment.Inordertostudytheimpactof environmentaltaxesontheenvironmentalperformanceofenterprises,thispaperfirst collatestherelevantliteratureathomeandabroad,expoundstherelevantresearchstatus andreviewsit.Then,basedontheoriesofenvironmentalperformanceandstakeholder theory,fivehypotheseswereproposed.Takingthelistedcompaniesinthesteelindustryof theShanghai-ShenzhenStockExchangefrom2011to2018asaresearchsample,empirical studieshaveconcludedthattheimpactofenvironmentalprotectiontaxesonenvironmental performanceiscomplex.Intermsofenvironmentalmanagement,thereisaninsignificant positivecorrelationbetweenenvironmentaltaxesandenvironmentalmanagement.Thatis tosay,theenvironmentalprotectiontaxwillnotobviouslypromoteenterprisestoimprove theirenvironmentalmanagementmethodsandimprovetheirenvironmentalmanagement system.However,theenvironmentalprotectiontaxandthecurrentenvironmental technologyinnovationaresignificantatthelevelof10%,andtheyarelaggingand heterogeneous.Theenvironmentalprotectiontaxandthelaggingstageofenvironmental protectiontechnologyinnovationaresignificantatthelevelof1%,andtheenvironmental protectiontaxindevelopedregionshasnotsignificantlypromotedtheenvironmental protectiontechnologyinnovationofenterprises.Finally,basedonthetestresults,this articleputsforwardrelevantsuggestionsatthegovernmentandenterpriselevelsto improvetheenvironmentalperformanceofsteelindustryenterprises. ABSTRACT III Fromamicroperspective,thisstudyempiricallystudiestheimpactofenvironmental protectiontaxontheenvironmentalperformanceoflistedcompaniesinthesteelindustryin China,andtestswhethertheenvironmentalprotectiontaxpolicyhasimprovedthe environmentalperformanceofenterprisesandwhethercompanieshaveimproved managementandgreenmanagementinatimelymanneraccordingtonationalpoliciesIt supplementstheexistingresearchontheimpactofenvironmentalprotectiontaxon enterprisesandenrichestheexistingresearchonenvironmentalperformanceofthesteel industry. Keywords:SteelIndustry；Environmentalprotectiontax,Environmentalperformance；Regional difference TYPEOFTHESIS:ApplicationResearch 西南科技大学硕士学位论文 IV 目录 1绪论.....................................................................................................................................1 1.1研究背景及意义..........................................................................................................1 1.1.1研究背景............................................................................................................1 1.1.2研究意义............................................................................................................2 1.2国内外研究现状..........................................................................................................2 1.2.1国内研究现状....................................................................................................2 1.2.2国外研究现状....................................................................................................6 1.2.3研究述评............................................................................................................8 1.3研究方法......................................................................................................................9 1.3.1文献研究法........................................................................................................9 1.3.2比较分析法........................................................................................................9 1.3.3规范分析与实证分析相结合............................................................................9 1.4研究内容及框架..........................................................................................................9 1.5创新点........................................................................................................................12 2环境绩效界定及相关理论分析.......................................................................................13 2.1环境绩效的界定........................................................................................................13 2.2环境绩效的衡量标准................................................................................................13 2.3理论基础....................................................................................................................14 2.3.1外部性理论......................................................................................................14 2.3.2环境规制理论..................................................................................................15 2.3.3企业社会责任理论..........................................................................................15 2.3.4利益相关者理论..............................................................................................16 2.3.5创新理论..........................................................................................................16 3环境保护税从“费”到“税”的演变历程............................................................................17 3.1排污费的演变历程....................................................................................................17 3.2环境保护税的历程....................................................................................................19 3.3排污费与环境保护税.................................