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为明确企业环境成本控制行为的机理,该文构建了企业环境成本控制行为的演化博弈模型。首先分析了企业采取环境成本控制或一般成本控制策略下,市场形成的三种不同的竞争结构、企业收益和博弈关系;然后构建企业环境成本控制行为的演化博弈模型,并分析了模型中一些重要市场因素对企业环境成本控制行为的影响;最后通过数值仿真了不同参数下企业环境成本控制的演化过程。研究结果表明:消费者绿色偏好对企业选择环境成本控制策略有促进作用;生态性较低、市场容量较小的行业更能激励企业实施环境成本控制。该文的研究有助于揭示市场因素对企业环境成本控制行为的影响,为企业的环境成本控制行为和政府的环保政策制定提供了决策依据。
To clarify the mechanism of corporate environmental cost control behavior, this paper constructs an evolutionary game model of enterprise environmental cost control behavior. Firstly, it analyzes the three different competition structures, business returns and game relations formed by enterprises under environmental cost control or general cost control strategy. Then, an evolutionary game model of enterprise environmental cost control behavior is constructed and some important Market factors on corporate environmental cost control behavior. Finally, numerical simulation of the evolution of corporate environmental cost control under different parameters. The results show that the green preference of consumers can promote the enterprises to choose the environmental cost control strategy. The industries with less ecological and less market capacity can encourage enterprises to control the environmental costs. The study of this article will help to reveal the influence of market factors on the control of enterprise environmental costs and provide decision-making basis for the control of enterprises’ environmental costs and the formulation of government’s environmental protection policies.