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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,人造板供应链上下游发展不匹配,缺乏有效的沟通与协调。文中结合人造板产业实际,界定了由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背景下,分别构建考虑产能与工艺约束以及突破工艺约束的人造板绿色供应链收益分享契约协调模型,运用经验数据进行对比数值分析并提出了相应的管理启示。
At present, China’s wood-based panel industry behind, overcapacity, waste of resources and serious environmental pollution, wood-based panel supply chain development does not match the upstream and downstream, the lack of effective communication and coordination. According to the actual industry of wood-based panel, this paper defines the wood-based panel green supply chain system composed of wood-based panel manufacturers and wood-based panel processors, and then constructs the panel-based green supply chain system which considers the constraints of production capacity and process under the policy of immediate VAT refund and environmental tax And the contract-coordination model of revenue-sharing contract of green-based wood-based panel, which is based on technological constraints, and uses empirical data to conduct comparative numerical analysis and put forward corresponding management implications.