中国人口·资源与环境2026，Vol.36Issue(3)：68-78,11.DOI:10.12062/cpre.20250903
政府绿色认证制度与企业绿色治理激励
Government green certification system and corporate green governance incentives
摘要
Abstract
Building a green manufacturing system is a key approach to achieving the"dual carbon"goals and promoting high-quality economic development in China.As the green factory project serves as a typical government green certification system and a core sup-porting unit of the green manufacturing system,studying the project can provide a theoretical basis and practical support with both prac-tical significance and academic value.This is essential for effectively motivating enterprises to deepen green governance and solve cur-rent problems such as tightening resource constraints and increasing environmental pressure.Specifically,using green factory certifica-tion as a quasi-natural experiment and combining the environmental and financial data of A-share listed enterprises from 2009 to 2023,this study explored the impact of the government green certification system on corporate green governance and its underlying mecha-nisms,and further addressed controversial issues regarding green factory projects.The results showed that:① Green factory certifica-tion had a significant positive promoting effect on corporate green governance performance,and this conclusion remained robust after a series of tests such as the parallel trends test,the placebo test,and the propensity score matching method.② Mechanism analysis re-vealed that technological optimization,efficiency improvement,and information disclosure effects were the core transmission paths through which green factory certification enhanced corporate green governance performance.③ Extended analysis found that as the number of certifications increased,the marginal improvement effect of green factory certification on corporate green governance perfor-mance decreased;enterprises that committed environmental violations after being certified exhibited lower green governance perfor-mance,whereas enterprises with"credit repair"issues showed higher green governance performance.④ Heterogeneity analysis indicat-ed that the promoting effect of green factory certification on corporate green governance performance was more pronounced in enterpris-es within heavy pollution industries,in the eastern region,and in areas with stricter environmental regulations.Based on these findings,this study proposes the following suggestions:leverage the exemplary role of green factory enterprises to encourage more enterprises to actively apply for green factory certification;strengthen dynamic supervision to ensure that enterprises continuously abide by evaluation standards and promote green governance;and enhance the innovation and industrial application of green technologies to improve enter-prises'green governance capabilities.关键词
绿色工厂认证/绿色治理绩效/绿色制造体系Key words
green factory certification/green governance performance/green manufacturing system分类
管理科学引用本文复制引用
李欣泽,姜睿恒,赵秋运..政府绿色认证制度与企业绿色治理激励[J].中国人口·资源与环境,2026,36(3):68-78,11.基金项目
国家社会科学基金青年项目"经济高质量发展的区域型产业政策转型研究"(批准号:19CJL037) （批准号:19CJL037）
山东省自然科学基金青年项目"空间资源配置视角下开发区政策推动山东省经济高质量发展研究"(批准号:ZR2022QG001) （批准号:ZR2022QG001）
广东省基础与应用基础研究基金资助项目"空间资源配置视角下开发区政策推动经济高质量发展研究:来自粤深区域的证据"(批准号:2023A1515110280) （批准号:2023A1515110280）
山东省高等学校青年创新团队发展计划"高质量发展导向下开发区政策优化空间资源配置研究"(批准号:2022RW007) （批准号:2022RW007）
山东省重点研发计划软科学项目"数据要素赋能新质生产力的机理与策略研究"(批准号:2025RZB0208). （批准号:2025RZB0208）
