绿色财政政策与企业绿色创新——基于“节能减排财政政策综合示范城市”试点的准自然实验

当代财经 ›› 2023, Vol. 0 ›› Issue (9): 28-41.

绿色财政政策与企业绿色创新——基于“节能减排财政政策综合示范城市”试点的准自然实验

张跃

淮北师范大学经济与管理学院,安徽淮北 235000

收稿日期:2023-01-09 修回日期:2023-07-06 出版日期:2023-09-15 发布日期:2023-09-15
作者简介:张跃,淮北师范大学讲师,经济学博士,主要从事财政政策与低碳经济发展研究,联系方式zhangyue6031669@163.com。
基金资助:
安徽省高校哲学社会科学重点项目“长三角区域一体化进程中碳排放转移及协同减排路径研究”（2022AH050363）

Green Fiscal Policy and Green Innovation of Enterprises: A Quasi-Natural Experiment Based on the Pilot Project of“Comprehensive Demonstration Cities of Energy Conservation and Emission Reduction Fiscal Policy”

ZHANG Yue

Huaibei Normal University, Huaibei 235000, China

Received:2023-01-09 Revised:2023-07-06 Online:2023-09-15 Published:2023-09-15

摘要/Abstract

摘要： 企业绿色创新是新时代经济高质量发展的重要引擎,探讨绿色财政政策对企业绿色创新的影响,是促进经济高质量发展的重要议题。将“节能减排财政政策综合示范城市”试点作为准自然实验,实证分析了绿色财政政策对企业绿色创新的影响。研究表明：综合示范城市试点显著促进了企业绿色创新,且这种促进作用呈现逐年增强的动态持续特征。进一步研究发现,综合示范城市试点对企业绿色创新的促进作用在国有企业、大规模企业和非资源型城市的企业中表现更强,且综合示范城市试点能够通过促进企业绿色创新改善企业财务绩效和环境绩效。因此,重视绿色财政政策的作用,推动企业绿色创新;激发资金配置和创新补偿效应,畅通绿色财政政策促进企业绿色创新的作用渠道;提高市场化程度和数字经济发展水平,发挥绿色财政政策对企业绿色创新的促进作用;制定差异化绿色财政政策,保障政策效果精准发挥。

关键词: 绿色财政政策, 企业绿色创新, 节能减排财政政策, 综合示范城市

Abstract: Enterprise green innovation is an important engine for the high-quality economic development in the new era. To explore the impact of green fiscal policy on enterprise green innovation is an important topic to promotethe high-quality economic development. Taking the pilot project of“Comprehensive Demonstration Cities of Fiscal Policy on Energy Conservation and Emission Reduction”as a quasi-natural experiment, this paper conducts an empirical analysis of the impact of the green fiscal policy on enterprise green innovation. The results show that the pilot projects in the demonstration cities have significantly promoted corporate green innovation, and this kind of promoting effect presents a dynamic and continuous feature of increasing year by year. Further study reveals that the promoting effect of the pilot cities on the enterprise green innovation is more stronger in the state-owned enterprises, the large-scale enterprises and the enterprises located in the non-resource-based cities, and that the pilot cities can improve the corporate financial performance and environment performance through promoting enterprise green innovation. Therefore, it is necessary to pay attention to the promoting effect of the green fiscal policy to promote green innovation of enterprises, to stimulate the fund allocation and innovation compensatory effect to smooth the channels through which green fiscal policy plays its role in promoting enterprise green innovation, to raise the degree of marketization and the level of the development of the digital economy and to let the green fiscal policy play a role in promoting enterprise green innovation, and to formulate differentiated green fiscal policy, so as to safeguard the accurate application of the policy effect.

Key words: green fiscal policy, green innovation of enterprises, energy conservation and emission reduction fiscal policy, comprehensive demonstration cities

中图分类号:

F812.2

张跃. 绿色财政政策与企业绿色创新——基于“节能减排财政政策综合示范城市”试点的准自然实验[J]. 当代财经, 2023, 0(9): 28-41.

ZHANG Yue. Green Fiscal Policy and Green Innovation of Enterprises: A Quasi-Natural Experiment Based on the Pilot Project of“Comprehensive Demonstration Cities of Energy Conservation and Emission Reduction Fiscal Policy”[J]. Contemporary Finance & Economics, 2023, 0(9): 28-41.

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