中文摘要：

在包含国有企业和民营企业的混合寡占市场下,分析政府通过环境税进行环境规制时,国有企业和民营企业所采取的产品生产策略和污染治理R＆D投资策略的最优选择。研究结果表明：当企业只进行生产决策、不进行污染治理R＆D投资决策时,国有企业与民营企业在面临环境税政策时降低产品生产总量,致使民营企业在市场上处于劣势,但环境规制的加强会削弱国有企业在市场上的生产优势;当企业同时进行生产决策和污染治理R＆D投资决策时,政府的环境规制政策会抑制民营企业的产品生产,污染治理R＆D投资呈现先上升后下降的倒＂U＂型趋势,而国有企业不仅会增加产品的产量,还会加强污染治理R＆D投资,环境规制更有利于国有企业生产,并增加国有企业污染治理的R＆D投资;国有企业和民营企业面临环境规制时是否进行污染治理投资,不仅受环境规制强度的影响,还受到市场自由度的影响。政府应根据各行业企业的异质性把握好环境规制强度,施行配套政策,促使企业兼顾污染治理投资决策。

英文摘要：

In the mixed oligopoly market including state-owned enterprises and private enterprises,the optimal production and pollution control RD investment decisions made by state-owned enterprises and private enterprises are analyzed when facing the environmental regulation in the form of environmental tax policy. The results show that when enterprises only focus on production decision-making,with no pollution control RD investment decisions,both state-owned enterprises and private enterprises are to reduce the total production in the face of environmental tax policy,leading to private enterprises are at a disadvantage in the market,but the strengthening of environmental regulation will cut the production advantage of state-owned enterprises in the market; when enterprises make production decision as well as pollution control RD investment decision,the environmental regulation policy of the government will suppress private enterprises＇ production,while pollution control RD investment increases firstly and then decreases,showing the inverted ＂U＂-shaped trend,but the state-owned enterprises not only increase the output of products,but also strengthen pollution control RD investment,showing environmental regulation is more conducive to the production of state-owned enterprises,and increasing its investment in pollution control RD; when state-owned and private enterprises are facing environmental regulation,whether to carry out pollution control RD investment or not is affected not only by the strength of environmental regulation,but also by the degree of market freedom. Government should grasp the intensity of environmental regulation according to the heterogeneity of enterprises in different industries,and implement the supporting policies to promote enterprises to make investment decisions of taking pollution control into consideration.