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，产业上下游企业之间缺乏有效的合作和协调机制。本文结合人造板产业实际，界定了一个枝桠材供应商和两个相互竞争的人造板制造商组成的人造板绿色供应链系统；进而，分别构建了增值税即征即退和环境税等政策引导下人造板绿色供应链的质量竞争、合作与协调模型，并建立了政策引导下人造板绿色供应链的收益分享–成本分担质量协调机制，并进行了对比数值分析。研究结果表明：(1) 有条件的增值税即征即退政策和征收环境税政策，使得人造板企业有经济动因开展人造板绿色供应链管理，提高资源能源利用率和企业竞争力；(2) 人造板绿色供应链管理模式的资源循环利用和绿色环保优势，使得人造板企业有内在动力开展绿色供应链管理改进活动，推进产业的转型和升级；(3) 协调情形下的人造板绿色供应链及其成员的最优利润均高于竞争和合作情形，收益分享–成本分担的契约协调机制具有高效协同和帕累托改进的优势；(4) 通过自建经济林场、选用经济材，强化技术研发和工艺流程改进，降低加工成本和绿色供应链管理成本，有助于提高人造板供应链整体及其成员的运营绩效。
Abstract:
Currently, China’s wood based panel (WBP) industry is faced with backward overcapacity, waste of resources, environmental pollution, and lack of efficient cooperation and coordination mechanism between the upstream and downstream. Considering the practice of WBP industry, WBP green supply chain system with one branch-wood supplier and two competed WBP manu-facturers is defined, further, quality competition, cooperation and coordination model of WBP green supply chain under the policy guidance of value-added tax refund and environmental tax collection are respectively built, and the quality coordination mechanism of revenue-cost sharing for WBP green supply chain under the policy guidance is built, finally, the comparative numerical analysis is carried out. The results show that: (1) the policy of value-added tax refund with threshold and environmental tax collection makes WBP enterprises have economical motivation to implement green supply chain improvement, improving the efficiency of resources and energy, reducing the pollution emissions and improving the overall performance and competitiveness; (2) owing to the advantages of resource recycling, green environmental protection and high comprehensive efficiency in the WBP green supply chain management mode, WBP enterprises have internal motivation to carry out green supply chain improvement, promoting industrial restructuring and upgrading; (3) the optimal profits of supply chain and its members under coordination situations are higher than those under competition and cooperation situations, and coordination mechanism of revenue-cost sharing contract has advantages of high efficiency, cooperation and Pareto improvement; (4) self-construction of the economic forest farm and the choice of economical branch-wood can effectively reduce the unit cost of branch-wood, enhancing technology development and process improvement can effectively reduce the processing cost and improvement cost of WBP green supply chain management, which is beneficial for improving the operational performance of the whole WBP supply chain and its participants.