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，其下游加工产品需求增长较慢，而上游枝桠材供给相对不足，人造板供应链上下游发展不匹配，缺乏有效的沟通与协调，人造板供应链同质化竞争严重。本文结合人造板产业实际，界定了人造板制造商和人造板加工商组成的人造板绿色供应链系统，进而，在增值税即征即退和环境税政策引导下，构建了多链竞争下的人造板绿色供应链协调模型，并进行了对比数值分析。研究结果表明：(1) 有“门槛”的增值税即征即退补贴的政策以及征收环境税的政策，使得人造板企业有经济动因积极开展绿色供应链管理改进，提高资源能源利用率，提高企业综合运营绩效和竞争能力。(2) 两部制价格契约可以有效地协调多链竞争下人造板绿色供应链运作，人造板绿色供应链要避免同质化竞争，而是通过降低单位枝桠材成本、人造板产品单位加工成本和强化地板的单位加工成本，与竞争对手拉开差距，以获得异质化竞争优势，有助于提升人造板绿色供应链的运作绩效。(3) 通过自建经济林场、选用经济型枝桠材等措施有效保障枝桠材供应，强化技术研发和工艺流程改进，促进资源能源回收和循环利用，有助于提高人造板绿色供应链的运营绩效。
Abstract:
Currently, China’s wood-based-panel (WBP) industry is faced with backward overcapacity, waste of resources, environmental pollution, with slow growth of downstream product demand and relative shortage of upstream branch-wood supply. Obviously, the development of the upstream does not match with the downstream in the WBP supply chain, and lacks an efficient cooperation and coordination. There are serious homogeneous competitions among WBP supply chains. Considering the practice of WBP industry, WBP green supply chain system with one branch-wood supplier and one WBP manufacturer is defined; further, under the policy guidance of value-added tax refund and environmental tax collection, the coordination models of WBP green supply chain, considering the homogeneous competitions among WBP supply chains, are respectively built; finally, the comparative numerical analysis is carried out. The results show that: (i) 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, and improving the overall performance and competitiveness. (ii) Two-part tariff contract can effectively coordinate WBP supply chain operations under homogeneous com-petitions among multi-chains. WBP green supply chain should avoid the homogeneous compe- tition, but gain a heterogeneous competitive advantage via reducing the unit cost of branch-wood, the unit processing cost of WBP products and the unit processing cost of laminate flooring, which is beneficial for improving the operational performance of WBP green supply chain. (iii) Self- construction of the economic forest farm and the choice of economical branch-wood can effectively guarantee the branch-wood supply, enhancing technology development and process im- provement can effectively promote the recovery and recycling of resource and energy, which is beneficial for improving the operational performance of the whole WBP supply chain.