5980 
2568本文利用国家发展和改革委员会、中国人民银行等国务院组成部门推动的社会信用体系改革试点为准自然实验，以2012—2019年中国沪深A股重污染上市企业为研究样本，检验社会信用体系建设是否降低了企业环保失信行为。研究发现：与社会信用体系改革试点设立前相比，设立试点地区比未设立试点地区的企业环境违规频率平均减少了13.49%，即社会信用体系改革试点显著抑制了企业的环保失信行为。这一结论在考虑交叠DID的偏误、安慰剂检验、改变变量的衡量方式、考虑是否通过验收成为社会信用体系建设示范城市、地区层面的遗漏变量以及其他替代性解释后依然成立。异质性分析发现，政府信任、媒体报道和居民的环保意识加强了社会信用体系建设对企业环境违规的抑制作用，这意味着政府、媒体及社会大众在社会信用体系建设中发挥着关键作用。进一步研究表明，社会信用体系建设对企业环境违规的抑制作用在普遍信任较低和方言多样性较高的地区更显著，这表明制度化社会信任建设弥补了关系型社会信任的不足，为当前社会信任重构提供了新的证据。
社会信用体系建设能否抑制企业环保失信？
摘要
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引用本文
左静静, 邱保印, 蒋挺. 社会信用体系建设能否抑制企业环保失信？[J]. 外国经济与管理, 2023, 45(3): 101-117.
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