本文以可持续发展观为指引，通过收集我国上市火电企业近 5 年的相关数据，运
用规范研究与实证研究相结合的研究方法，测度在不同环境约束下我国火电企业的边
际减排成本，并对火电企业规模、高管持股比例、政府补助与火电企业边际减排成本
的关系进行理论阐释和实证分析。研究发现，火电企业规模和高管持股比例对边际减
排成本有正影响，而政府补助对其有负影响。最后，本文针对得到的实证研究结果，
分析了当前火电企业在节能减排工作中仍存在的问题并为火电企业提升节能减排意
识、政府制定节能减排方面的补助机制以及强化社会公众的环保意识等方面提出相关
意见和建议
关键词：火电企业，环境效率，边际减排成本
作 者：钱轶洲
指导老师：王则斌Study on the measurement and the effects of thermal
power enterprises’marginal abatement cost
——Based on the perspective of environmental efficiency
Abstract
In recent years, with the strength of the environmental consciousness, the work of
energy conservation and emission reduction has become more and more important. What’s
more, the work of energy conservation and emission reduction has been promoted to the
country plan in 2006. Since the high positive externality of the work of energy
conservation and emission reduction, companies have merely willing to do it and damage
the environment for themselves sometimes. The thermal power enterprises ， as the
representative of the high pollution and energy-consuming industries, must pay attention to
the environmental benefits and economic benefits at the same time. It is significant to
measure the marginal emission abatement cost of thermal power enterprises under
environmental constraints and analyze their influence factors.
Based on the sustainable development, this paper measures the marginal emission
abatement cost of thermal power enterprises in last 5 years. Then, this paper does the
empirical research on the impact of the scale of thermal power enterprises, executive
shareholder’s ratio and government subsidies on the marginal emission abatement cost.
The study found that the scale of thermal power enterprises and executive shareholder’s
ratio have positive impact on the marginal abatement cost, and then it also found
government subsidies have negative impact on the marginal abatement cost. Eventually,
this paper analyzes the problems of thermal power enterprises in the work of energy
conservation and emission reduction and makes some suggestions on it.
Key words： Thermal power enterprise, Environmental efficiency, Marginal abatement
cost
Written by Qian Yizhou
Supervised by Wang Zebin
英文摘要 我国火电企业边际减排成本测度及其影响因素研究——基于环境效率视角目 录
第一章 绪 论 .......1
1.1 研究背景 .........1
1.2 研究意义 .........2
1.2.1 理论意义...2
1.2.2 实践意义...3
1.3 研究方法与思路 .........3
1.3.1 研究方法...3
1.3.2 研究思路...3
1.4 研究框架 .........4
1.5 本文创新点 .....6
第二章 理论基础与文献综述 .......7
2.1 理论基础 .........7
2.1.1 环境效率理论.......7
2.1.2 边际减排成本理论...........7
2.1.3 可持续发展理论...8
2.2 文献综述 .........8
2.2.1 环境效率评价方法文献综述.......8
2.2.2 环境效率评价应用研究现状.....10
2.2.3 边际减排成本的文献综述.........12
2.2.4 文献评述.13
第三章 基于环境效率的火电企业边际减排成本测度.15
3.1 基于环境效率的边际减排成本模型构建 ...15
3.1.1 基本模型.15
3.1.2 效率评价模型.....17
3.1.3 边际减排成本测度模型..19
3.2 基于环境效率的边际减排成本实证研究 ...20
我国火电企业边际减排成本测度及其影响因素研究——基于环境效率视角3.2.1 样本选择和指标解释.....20
3.2.2 环境效率实证研究.......21
3.2.3 边际减排成本实证研究..28
第四章 火电企业边际减排成本影响因素研究.33
4.1 研究假设 .......33
4.2 实证研究设计 ...........34
4.2.1 面板数据模型设定.........34
4.2.2 变量的选取与界定.........34
4.3 边际减排成本影响因素实证研究..36
4.3.1 描述性统计.........
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