张涑贤 李兰 王少峰

摘  要：以政府、供应商和制造商组成的绿色供应链为研究对象，探讨政府补贴和供应链契约对绿色供应链绩效的影响。构建了批发价格契约、收益共享契约和数量折扣契约模型，比较分析了不同契约下各主体效益及契约选择偏好，设计了收益共享且绿色投入成本共担契约来提高供应链绩效。研究发现：消费者绿色偏好越强烈，产品绿色度和供应链各主体效益越高;当产品绿色度相等时，制造商更倾向于选择批发价格契约，而供应商和政府更倾向于选择收益共享契约或数量折扣契约;相较于其他契约，设计的收益共享且绿色投入成本共担契约可以提高产品绿色度和企业效益。本文为考虑政府补贴的绿色供应链企业决策及选择合理的合作契约提供了理论支持。

关键词：产品绿色度;政府补贴;供应链契约;契约设计

中图分类号：F272    文献标识码：A

Abstract： This paper takes the green supply chain composed of manufacturers， suppliers and the government as a research object to discuss the impact of government subsidies and supply chain contracts on the performance of green supply chains. Constructed wholesale price contract， revenue sharing contract and quantity discount contract model， comparatively analyzed the benefits and contract selection preferences of each subject under different contracts， and designed a revenue sharing and green input cost sharing contract with the goal of improving supply chain performance. The results of the study show that consumer green preference has a positive impact on the performance of the green supply chain， that is， the stronger the consumer's green preference， the higher the product greenness and the benefits of the supply chain main body. When the product greenness is equal， the manufacturer is more inclined choose a wholesale price contract， and suppliers and governments are more inclined to choose a revenue sharing contract or a quantity discount contract. Compared with other contracts， the revenue sharing and green input cost sharing contract designed in this paper can improve product greenness and corporate benefits. This study provides theoretical support for green supply chain enterprises considering government subsidies to make decisions and choose reasonable cooperation contracts.

Key words： greenness of products; government subsidies; supply chain contract; design contract

0  引  言

國务院办公厅于2017年专门部署了“积极倡导绿色供应链”工作任务，要求企业将战略目标转向“精益、绿色、环保、高效”。进行绿色生产需要购买绿色原材料、引进绿色技术、实现能源资源再利用等，这些都会增加生产成本，而较高的生产成本会降低企业进行绿色生产的动力[1-2]。为此，政府制定多项补贴政策鼓励企业进行绿色生产，例如：我国财政部发布的《关于2016～2020年新能源汽车推广应用财政支持政策的通知》中，财政补贴的数量将根据新能源汽车的节能情况进行发放，随后又发布了《关于调整完善新能源汽车推广应用财政补贴政策的通知》。……