基于政府财政干预的闭环供应链激励机制研究.pdfVIP

供应链管理 物流技术2016年第35 卷第2期(总第353 期) doi: 1O.3969/j.i臼n.1005-152X.2016.02.025 基于政府财政干预的闭环供应链激励机制研究 刘晓敬1 ，邓雨辰2 (1.重庆社会科学院，重庆 4(削20;2.重庆理工大学管理学院，重庆 4∞054) [摘 要]构建了政府税收与补贴干预下闭环供应链激励模型，分析了制造商集中和供应商分散两种税收与补 贴方式下闭环供应链的运行状况，进一步讨论了政府税收、补贴、强制回收率等行为对再制造闭环供应链的激励 效果。研究表明，政府对制造商集中和供应商分散两种税收与补贴方式将不改变供应链的产出，两种激励模式下 闭环供应链企业间的销售价格差刚好是政府的税收与补贴，供应链内部调节将导致税收与补贴平衡的激励机制 无效;提高强制回收比例，会抑制闭环供应链的市场供给量，但可降低对环境的污染。 [关键词]税收;补贴;再制造;闭环供应链;激励机制 [中固分类号]FI23.l 6; F274 [文献标识码]A [文章编号]1∞5-152X(2016)02-0l20-06 Study 00 Motivatioo Mechanism for Closed-loop Supply Chains Based 00 Governmeot Fisω1 Interfereoce 1 Liu Xiaojing , Deng Yuchen (1. Chongqing Academy of Social Sciences, Chongqing 400020; 2. School of Managemenl ,Chongqing Universily ofTechnology ,Chongqing 4创)()54， China) Abstract: In this paper, we estab!ished the molivalion model for Ihe closed-I.∞p supply chain wi由出el阻and subsidy inlerference of Ihe govemmenl, analyzed Ihe operalional silualion of Ihe supply chain under Iwo taxalion and subsidization syslems which were manufaclurer cenlered and supplier dislribulive ,further discussed the mOlivalional effecl of govemmenl laxalion , subsidizalion,and forced recolleclion on the closed-loop supply chain of a re-manufacluring enlerprise, finding 由al Ihe Iwo mOlivalional praclices of the govemmenl would nol aller Ihe yield of Ihe supply chain , the difference belween Ihe sale price of the supply chain under these Iwo practices equaled the difference of tax and subsidy belween 由Iwo praclices , 耻1h怆e inlemal adjusl恤me削n川lofl耻he陋e supply chain cωou圳ldnu川ull且山IIli句 t胁h怆emol由i忖va础.llon