中文摘要：

当前，我国人造板产业落后、产能过剩，资源浪费和环境污染严重，人造板供应链上下游发展不匹配，缺乏有效的沟通与协调。文中结合人造板产业实际，界定了由人造板制造商和人造板加工商组成的人造板绿色供应链系统，进而在增值税即征即退和环境税政策背景下，分别构建考虑产能与工艺约束以及突破工艺约束的人造板绿色供应链收益分享契约协调模型，运用经验数据进行对比数值分析并提出了相应的管理启示。

英文摘要：

Currently, the wood - based panel （WBP） industry in China is faced with backward overcapacity,waste of resources, environmental pollution, incompatible development between the downstream andupstream supply chain and lack of efficient communication and coordination. With the eyes on the practice ofWBP industry, the paper defined the WBP green supply chain system composing WBP supplier and WBPmanufacturer, built the coordination models of WBP green supply chain respectively via revenuesharingcontract and option contract considering the constraints of production capacity ＆ process and thebreakthrough of process constraint under the context of the policies such as value - added tax refund andenvironmental tax collection, carried out the comparative numerical analysis using experience data andsummarized the corresponding management insights.