关键词: 企业, 间接减排, 森林碳汇, 抵消政策

Abstract: [Objective] This paper investigates the influential factors of forest carbon sink offset mechanism from the point of enterprise, the carbon sink demander, in order to provide basis for the forest carbon sink policy-making.[Method] Based on the survey data from electric power, steel and chemical enterprises, the key emission industry in Shanghai, using the structural equation model the paper studies the effects of the enterprise internal motivation, internal pressure, external incentive and external constraint on forest carbon sink offset policy, in which the questionnaire design uses the level 5 likert scale, the data gets 24 indicators as observation variables through normality test and factor analysis, and it also determines the final path graph through the model fitting index and evaluation.[Result] The internal motivation has a significantly positive effect on forest carbon sink offset policy, and the path coefficient is 0.17, in which decreasing the enterprise cost of emission reduction has the greatest influence on forest carbon offset policy, the value is 0.973; The external incentive has an insignificantly direct effect on forest carbon sink offset policy, however,it showed a significantly indirect effect through internal motivation on forest carbon sink offset policy, and the path coefficient is 0.054, in which the preferential policy about the loan and import & export have the greatest influence on forest carbon sink offset policy, the value is 0.999 and 0.99,respectively; The external constraint has a significantly positive effect on forest carbon sink offset policy, and the path coefficient is 0.766, in which the indirect path coefficient through internal motivation is 0.087 and the direct path coefficient is 0.679, the media has the greatest influence on forest carbon sink offset policy, the value is 0.922; The order of total path effect on forest carbon sink offset policy is external constraint > internal motivation > external incentive, and the effect of internal pressure on forest carbon sink offset policy is not significant.[Conclusion] Internal motivation has a positive effect on forest carbon sink policy, which shows that strengthening the offset and environmental effects of the forest carbon sink, helps enterprise to support forest carbon sink policy; External incentive has a positive effect on forest carbon sink policy, showing that continually relying on government support can encourages enterprise to buy forest carbon sink; External constraint has a positive effect on forest carbon sink policy, showing that the call of government and market for low carbon can guide enterprise to carry out low-carbon development, and contribute to the development of forest carbon sink market. This paper provides an important basis to develop forest carbon sink market policy from the point of enterprise, the carbon sink demander, then encourage and guide enterprise to buy forest carbon sink.

Key words: enterprise, indirect emission, forest carbon sink, offset policy