郑智勇,许永斌.碳排放权交易机制、家族控制与绿色创新效率[J].中国环境管理,2023,15(5):53-66.
ZHENG Zhiyong,XU Yongbin.Carbon Emission Trading Mechanism, Family Control and Green Innovation Efficiency[J].Chinese Journal of Environmental Management,2023,15(5):53-66.
碳排放权交易机制、家族控制与绿色创新效率
Carbon Emission Trading Mechanism, Family Control and Green Innovation Efficiency
DOI:10.16868/j.cnki.1674-6252.2023.05.053
中文关键词:  碳排放权交易机制  家族控制  绿色创新效率  组织合法性  社会情感财富
英文关键词:carbon emission trading mechanism  family control  green innovation efficiency  organizational legitimacy  social emotional wealth
基金项目:国家社会科学基金一般项目(20BGL030);浙江省工商管理一流学科建设基金(1010JYN4118003G);国家自然科学基金青年项目(72002198);浙江省社科规划课题成果项目(20NDJC142YB)。
作者单位
郑智勇 浙江工商大学会计学院, 浙江杭州 310018 
许永斌 浙江工商大学会计学院, 浙江杭州 310018 
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中文摘要:
      随着“双碳”战略持续推进,碳排放权交易机制作为一种市场型环境规制工具,通过不同主体根据自身需求对碳排放限额进行交易,从而实现碳配额资源的有效配置。碳排放权交易机制基于外部组织合法性的压力机制与内部社会情感财富的动力机制两方面对家族企业绿色创新效率产生重要影响。本文选取 2010—2019年我国 2417家家族企业,建立多期 DID面板模型,从家族控制视角探讨了碳排放权交易机制对家族企业绿色创新效率的影响。研究发现,碳排放权交易机制促进了家族企业绿色创新效率,家族控制弱化了两者间的正向关系。当家族企业处于低CO2排放额度地区且实际控制人代数为一代时,两者关系及家族控制对两者关系的调节效应更显著。机制分析发现,碳排放权交易机制宏观层面通过降低规制强度与碳排强度、微观层面通过提高战略差异度与信息透明度来促进家族企业绿色创新效率。因此,本文从低碳资产的“提质增效”、风险管理和低碳技术推广三个方面改善家族企业绿色创新效率,以最终实现家族企业的基业长青和可持续发展。
英文摘要:
      With the continuous promotion of the “double carbon” strategy, the carbon emission trading mechanism, as a marketbased environmental regulation tool, trades carbon emission quotas according to their own needs by different entities, so as to achieve the effective allocation of carbon quota resources. The carbon emission trading mechanism has an important impact on the green innovation efficiency of family businesses based on the pressure mechanism of external organizational legitimacy and dynamic mechanism of internal social emotional wealth. This paper selects 2417 family businesses in China from 2010 to 2019, establishes a multi period DID panel model, and discusses the impact of carbon emission trading mechanism on the green innovation efficiency of family businesses from the perspective of family control. It is found that the carbon emission trading mechanism promotes the green innovation efficiency of family businesses, and family control weakens the positive relationship between the two. When a family business is located in an area with low CO2 emissions and the number of actual controllers is one generation, relationship between the two and the regulatory effect of family control on the relationship between the two is more significant. Mechanism analysis finds that the carbon emission trading mechanism promotes the green innovation efficiency of family businesses at the macro level by reducing regulatory and carbon emission intensity, and at the micro level by improving strategic differentiation and information transparency. Therefore, this paper improves the green innovation efficiency of family enterprises from three aspects: “improving quality and efficiency” of lowcarbon assets, risk management and low-carbon technology promotion, so as to finally achieve the sustainable development of family enterprises.
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