《“水患”何以变“水利”？——来自海绵城市试点政策节水效应的证据》

投稿方向：经济

作者简介：吉桐慧，华中师范大学经济与工商管理学院2023级数量经济学专业硕士生。研究兴趣为环境经济学与工业生产力。

论文简介：在维护城市水安全环境中实现城市水生态循环，是实现高水平保护推动高质量发展的重要抓手。本文使用中国城市建设数据，采用多期双重差分法评估海绵城市试点政策的节水效应。研究发现，该政策显著降低了单位地区生产总值用水量，成功变“水患”为“水利”。究其成功经验，该政策通过扩大节水措施投资，从治水、净水、用水三个方面构建水循环体系，实现节水效应。治水方面，采取雨污分流模式增加雨水管道长度比重，化解“水患”并促进雨水利用，丰富用水来源；净水方面，不仅提高了再生水生产能力，还提升了污水处理能力，改善用水质量；用水方面，不仅控制了供水漏损水量，还降低了新水取用率，提高了用水重复利用率，优化用水结构。进一步利用异质性分析发现，对于洪涝风险突出、城水关系紧张的城市，政策节水效应的发挥受到明显阻滞，其根源在于“节水动力不足，节水手段割裂，资源分配失衡”三重矛盾。本研究通过挖掘海绵城市试点政策变“水患”为“水利”的经验做法，为进一步践行海绵城市建设理念、加强水资源节约利用提供了有益参考。

《光环下的未预期环境绩效：纳税信用评级与企业环保治理行为》

投稿方向：经济

作者简介：魏婷，女，华中师范大学经济与工商管理学院数量经济学专业2022级硕士研究生。担任华中师范大学低碳经济与环境政策研究中心助理研究员，发表中文核心期刊1篇，参与国家自然科学重大课题项目2项；获得湖北省数量经济学会学术年会二等奖，能源经济国赛二等奖，第四届“南湖论坛”一等奖；获“优秀研究生”荣誉称号。

论文简介：克服环境政策工具过于单一的桎梏，探索税收政策带来的未预期的环境政策效果和潜在影响，相机抉择运用好多种政策工具和手段是促进绿色低碳转型发展的关键命题。本文以2009—2021年重污染行业A股上市企业为样本,利用国家税务总局的纳税信用评级披露制度作为自然实验，构造多期双重差分模型来检验纳税信用评级对重污染企业环境治理行为的影响。研究发现:首先，相较于未获A级的重污染企业，连续获得A评级的重污染企业更注重环境治理，其环保投资与绿色创新都得以显著增加。并且纳税信用评级的环境治理激励效应会因资金筹集配置，内部控制水平、信息披露程度的存在差异。其次，融资缓释效应、委托代理效应和监督约束效应是促使A评级重污染企业积极开展环保治理的机制路径。最后，进一步分析验证了纳税信用评级与税收征管力度之间的“互补效应”；且A评级重污染企业享受的税收优惠、财政补贴等奖励措施是使其得以兼顾生产经营与环境治理的重要原因。本文的研究为新发展阶段下实现统筹生态文明建设和经济社会协调发展提供了新思路，也为新发展格局下深化税收体制改革引领了新方向。

《环保垂直管理改革的减污降碳协同效应：来自中国的证据》

投稿方向：经济

作者简介：兰馨，经济与工商管理学院2022级经济学专业本科生，指导老师朱俊鹏。曾获博雅银桂奖学金、校“三好学生”、“优秀共青团员”等多项荣誉。获“红色金融创新创业大赛”国家二等奖等奖项，先后主持一项国家A级（已结项）与省级大创项目。先后担任华大青年融媒体中心图像视觉部主任、班级宣传委员等职务。

论文简介：在追求“美丽中国”愿景与生态文明建设的征程中，减污降碳协同增效已成为一项至关重要的行动策略。本文基于2009—2021年城市层面样本数据，运用渐进式双重差分模型，实证检验了环保垂直管理改革的减污降碳协同效应、内在机制及其异质性影响。研究结果表明，环保垂直管理改革有效降低了污染物与二氧化碳排放，并展现出显著的减污降碳协同治理效应。机制分析发现，协同效应的实现主要通过约束与社会共振效应、能源结构转型、绿色技术创新与产业结构优化四条路径实现。异质性分析发现，环保垂直管理改革实施对于非资源型城市、环保重视度较高城市等展现出更为突出的效果。进一步分析发现，环保垂直管理改革能够实现环境效益、经济效益与社会效益的共赢，促进可持续发展。本文不仅验证了环保垂直管理改革在生态文明建设中的重要作用，也为持续深化环境治理制度改革以及探索更为高效的减污降碳路径提供了有力的现实证据与政策启示。

《成本目标技术三重压力视角下的中国减污降碳协同——一种新的测度框架》

投稿方向：经济

作者简介：肖新磊，经济与工商管理学院2023级数量经济学研究生，指导老师涂正革。

论文简介：我国处于绿色低碳高质量发展阶段，推进减污降碳协同意义重大。区别以往评估模式，本研究以减排结果为导向，聚焦环境治理压力，将减污和降碳抽象为二维向量空间问题，创新性地构建了余弦协同度模型。具体测度方法上，从目标完成、技术、成本三方面构建总压力系统，避免传统评估视角的单一性。用政策目标与实际减排差距量化目标完成压力；使用SBM-DDF模型评估技术进步压力和成本压力。通过剖析“十二五”“十三五”时期数据发现，任务压力上，“十二五”以减污压力为主导，之后降碳压力增大；成本压力上，二氧化硫减排成本上升，降碳成本一直较高；技术压力上，减污、降碳技术压力呈波动变化。协同度整体波动上升，区域差异明显。本研究充分考虑了部分地区污染与碳排放非对称的现实，公平评估了不同属性地区的协同减排情况，为地区构建减排规划目标、动态调整减排压力、制定减排策略提供了有力支持。

《From conflict to coordination: A new method to measure the pollution-carbon reduction synergy》

投稿方向：经济

作者简介：毛旌宇，华中师范大学经济与工商管理学院2024级经济统计系博士研究生，师从涂正革教授。主要研究方向为环境经济学，效率与生产率。学术成果发表在《中国地质大学学报（社会科学版）》期刊。参与国家社科重大，国家自科基金等多项课题。

论文简介：This paper proposes a new method for measuring the synergy degree of pollution reduction and carbon mitigation, using the optimal direction as the benchmark and the proximity between the actual direction and this benchmark as the principle for synergy degree measurement. This method considers both the actual and optimal directions, quantifies the degree of proximity through the cosine function, and thus intuitively presents the synergy level, effectively addressing the limitation of existing research that predominantly focuses on the actual direction alone. Additionally, it offers differentiated synergy directions based on the actual development stages of different regions. Based on this framework, the paper explores the overall characteristics, evolving trends, and influencing factors of the synergy level of pollution and carbon reduction in Chinese cities. The results show that the synergy level of pollution and carbon reduction exhibits a fluctuating upward trend, and advancing carbon intensity reduction should be the main focus for improving the synergy level. The synergy levels in the eastern, central, and western regions were relatively lower during their respective periods of rapid economic growth. By employing a simple empirical model to analyze the influencing factors, it is found that enhancing economic development levels, promoting green technology innovation, and increasing government attention to ecological environment protection are effective measures to improve the synergy level of pollution and carbon reduction. Conversely, an excessively high proportion of secondary industry and higher economic growth targets will adversely affect the synergy level.

《The Impact and Mechanisms of Internet Use on Chemical Fertilizer Application by Rice Farmers A Multi-dimensional Perspective of Economy Environment, and Technology》

投稿方向：经济

作者简介：王子璇，2023级研究生，中共党员，恽代英党校学生党员示范培训班成员。研一平均综合排名为1/5。现任职院研会主席团。学习科研上，曾获国家奖学金、国励奖学金和省三好学生等国家、省级奖项10余项；参与导师课题两项，累计撰写四篇学术论文。工作上，曾组织南湖论坛、企业参访、元旦晚会等活动近20余项，任职期间在校研会期末考核中达优秀研究生会标准。志愿服务上，参与毕业典礼、考研复试等志愿；参与华研杯排球赛、师生杯羽毛球赛等，丰富课余生活。

论文简介：The growing dependence on chemical fertilizers in agricultural production has become widespread in many developing countries. However, over-application of fertilizers degrades soil fertility, raises the cost of grain production and presents substantial risks to the quality and safety of agricultural products. As a result, reducing fertilizer usage presents a significant challenge to achieving sustainable agricultural development. At the same time, the Internet, a typical modern information and communication technology, is increasingly being adopted in rural areas, potentially influencing agricultural practices. However, existing research on the impact of Internet usage on farmers’ fertilizer application is limited. This study uses survey data for 1,368 rice farmers in the Jianghan Plain of Hubei Province and employs an endogenous switching model to address endogeneity issues, while examining the impact of Internet usage on farmers' fertilizer application intensity and exploring the underlying mechanisms. The key findings are as follows: First, Internet use significantly reduces the intensity of fertilizer application, and the result remains robust after several robustness checks. On average, farmers who use the Internet reduce their total fertilizer application by 12.972%, compared to those who do not use the Internet. Second, Internet use reduces chemical fertilizer application by promoting mechanization, increasing environmental awareness, and encouraging the adoption of organic fertilizers. This suggests that the Internet facilitates fertilizer use reduction across economic, environmental, and technological dimensions. Third, heterogeneity analysis shows that farmers with higher education levels and a positive attitude toward technology adoption have a significant reduction in chemical fertilizer use as a result of using the Internet. In contrast, less educated farmers, or those less inclined to adopt new technologies, may increase the chemical fertilizer use. Finally, this paper suggests that the government should prioritize strengthening rural internet infrastructure and provide tailored policy support, while considering farmers’ varying levels of human capital and their attitudes toward technology adoption, to effectively reduce fertilizer use.