中文摘要：

环境技术创新是解决经济发展和环境可持续两难问题的重要途径,为实现环境绩效和经济绩效的双赢,环境税应以诱导企业环境技术创新为重要目的。关于环境税对企业环境技术创新的激励作用,学者们基于不同的情景假设、研究样本、分析方法和实验模型,取得了并不一致的结论。一方面,环境税可以激励企业实施环境技术创新,并通过创新补偿机制,使企业实现经济绩效和环境绩效的双赢;另一方面,环境税会带来企业生产成本的增加,削弱企业的创新能力。可见,环境税对企业环境技术创新行为的影响是一个动态的、演化的过程,单纯依靠实证或数理方法难以全面认识环境税对企业环境技术创新行为的影响机理。基于社会科学计算实验方法,将环境税情景下企业环境技术创新行为的研究置于复杂多变的动态市场环境,在识别影响企业环境技术创新行为关键因素及其传导机制的基础上,运用数理方法将微观个体的特征、行为和规则描述为个体与环境的函数,进而构建企业环境技术创新行为动态仿真模型,运用计算机系统模拟不同消费者选择、产品竞争和环境税情景下企业环境技术创新行为演化过程,探索环境税征收时机及强度对企业环境绩效和经济绩效的影响。实验结果表明,在市场机制、产品竞争和环境税的协同作用下,当可替代环境创新技术达到一定水平时,较高的环境税能够推动企业采纳环境创新技术,并实现减排和增效的目标,促使产业向绿色经济方向发展;同时环境税政策的实施时机对于产业向环境创新技术方向演化起关键作用,这与环境创新技术的发展水平密切相关。反之,较低的环境税情景下,可能出现企业花钱买污染的状况,与环境税初衷背道而驰。本模型同时可以作为环境税设计的参考工具,通过改变模拟参数,观察企业环境技术创新行为及?

英文摘要：

Enterprise environmental technology innovation is the key to solve the problem of sustainable economic development and environmental sustainability. In order to improve both environmental performance and economical performance, environmen- tal tax should be designed to induce enterprise environmental technology innovation. With regard to the incentive effect of environmental tax on enterprise environmental technology innovation, scholars have made different conclusions based on different scenarios hypothesis, research samples, analytic methods and experimental models. On the one hand, environmental tax can stimulate enterprises to actively carry out environmental technology innovation. By the inno- vation compensation mechanism, enterprises can improve both economic performance and environmental performance. On the other hand, environmental tax will increase the cost of enterprises and weaken their innovation abilities. The effects of environ- mental tax on enterprise environmental technology innovation is a dynamic, evolutionary process. It is difficult to fully understand the influence mechanism of environmental tax on enterprise environmental technology innovation behavior by simply relying on empirical or mathematical methods.This research is based on computational experimental method in social science and takes into account the complex and changing market to study the environmental technology innovation behavior. First of all, key factors and their transmission mechanism are identified and verified. Then, individual characteristics, behaviors and rules are described as the ＂function＂ of individual and its circumstance using mathematical methods. Further, a dynamic enterprise environmental technology innovation adoption model is built and the corresponding computer system is employed to simulate the evolution of enterprise technology innovation given the context of different customer choice, product competition and environmental tax scenarios. The model is employed to explore the impacts of timing and int