本文构建了多主体参与环境治理的动态一般均衡模型,进行了政府环境规制下的企业内生治理动机研究与公众参与外部性的分析,模拟结果显示,企业内生治理动机、社会福利等不同目标下对应的最优环境税率存在明显差异.随着政府环境税率的不断上升,企业环境技术研发投入会先上升后下降,当环境研发投入水平达到最大时,政府所征收的环境税完全激发了企业的内生治理动机.在环境税率提高的初期,研发引致的环境技术进步使得企业的全要素生产率得以提高,经济产出不断增加,社会福利水平得到增进.当环境税率上升到一定数值之后,环境税带来的资源配置扭曲效应高于环境负外部性的改善效应,对于经济而言,环境税成为扭曲性税收,并会降低社会福利水平.因此,应在保证经济增长和社会福利增进的同时有效激励企业内在治理动机,将环境税率设定在适当水平.本文还模拟了政府与公众参与的组合对于社会福利的影响情况,与仅考虑政府环境规制政策的情形相对比,政府征收环境税和社会组织参与的共同作用可以使得社会福利提高,充分表明了公众参与环境治理存在着正外部性.环境社会组织在一定程度上可以降低政府信息不对称等因素,改善环境治理状况.环境组织的参与还能够使得环境税所带来的环境治理改善和生产效率提高的双重红利逐渐释放.因此,在发挥政府规制与市场调节功能的同时,充分发挥环境社会组织和公众在环境治理中的作用,是改善环境质量、提高公众福利的重要方式.%This article established a dynamic general equilibrium model which embodied multi-agent's participation in the environmental governance.Based on this model, some research was done on the governance motivation of companies and the externality of public participation under the government environmental regulation.The simulation results show that there is a significant difference between the optimal environmental tax rate under different targets, such as internal governance motivation of companies or social welfare improvement.With the rising of environmental tax rate, the R&D investment in environmental technology of companies will increase first and then decrease.When the environmental R&D investment level reaches the maximum, the environmental taxes levied by the government fully stimulate the intrinsic motivation of the company.At the initial stage of the rising of environmental tax rate, companies increase the R&D investment which promotes the development of environmental technology and the growth of total factor productivity as well as the improvement of economic output and social welfare level.When the environmental tax rate rises to a certain value, the distortion effect of resource allocation caused by environmental tax is higher than the improvement of environment negative externality.For the economy, the environment tax is a distorting tax which may reduce the level of social welfare.Therefore, in order to ensure the economic growth and social welfare, it is effective to stimulate the internal governance of the eompany, and to set the environmental tax rate at an appropriate level.In addition, this article also simulates the impacts of the combination of the government and the public on the social welfare.Compared with the situation that only considers the environmental regulation policy of the government, the combination of environmental taxes levied by the government and participation of environmental social organizations promotes the improvement of social welfare and thus presents the positive externalities.The environmental social organizations can alleviate the problem of the government's insufficient information and improve the condition of environmental governance to some extent.In addition, the participation of environmental social organization can also be conductive to the release of double dividend of the improvement of environmental governance and the elevation of production efficiency caused by environmental tax.Consequently, it is an important way to improve the environmental quality as well as the public welfare by giving full play to the role of environmental social organizations and the public in environmental governance while exerting the function of the government and the market.
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