绿色金融改革创新对高排放企业碳减排的效果分析  

Effect of Green Financial Reform and Innovation on CarbonEmission Reduction of High-emission Enterprises

作　　者：范德成[1] 张修凡[1] FAN De-cheng;ZHANG Xiu-fan(School of Economics and Management,Harbin Engineering University,Harbin 150001,China)

机构地区：[1]哈尔滨工程大学经济管理学院,黑龙江哈尔滨150001

出　　处：《工程管理科技前沿》2022年第4期55-61,共7页Frontiers of Science and Technology of Engineering Management

基　　金：国家社会科学基金重点资助项目(19AGL007);黑龙江省哲学社会科学研究规划资助项目(18GLD291);国家自然科学基金资助项目(71373059)。

摘　　要：碳减排是复杂的系统工程,在现阶段制订合理的碳减排政策以完成减排目标是我国碳减排面临的较为迫切的任务。本文将中国绿色金融改革创新实验区的建立作为准自然实验,通过采集我国2010~2019年上市公司的面板数据,以实证方法解析中国绿色金融改革创新对高排放企业碳减排的影响路径。实证结果表明:绿色金融改革创新试验区的建立能够激励高排放企业实行碳减排活动,推动高排放企业向低碳发展模式转型。进一步引入企业社会责任履行水平和技术创新作为中介变量,验证了绿色金融政策能够通过形成资本支持和投资动力而有效提升企业技术创新能力,推动企业落实社会责任,从而促进高排放企业提高碳减排水平。Carbon emission reduction is a complex systematic project.At this stage,formulating reasonable carbon emission reduction policies to achieve emission reduction goals is an urgent task facing China’s carbon emission reduction.Taking the establishment of China’s green finance reform and innovation experimental zone as a quasi-natural experiment,by collecting panel data of listed companies in China from 2010 to 2019,this paper analyzes the impact path of China’s green finance reform and innovation on carbon emission reduction of high-emission enterprises with an empirical method.The empirical results show that the establishment of the green financial reform and innovation pilot zone can motivate high-emission enterprises to implement carbon emission reduction activities and promote the transformation of high-emission enterprises to a low-carbon development model.By further introducing the level of corporate social responsibility fulfillment and technological innovation as mediating variables,it is verified that green financial policies can effectively improve the technological innovation capability of enterprises and promote the implementation of corporate social responsibility by forming capital support and investment motivation,thereby promoting high-emission enterprises to improve the level of carbon emission reduction.

关 键 词：绿色金融改革创新实验区 技术创新 社会责任 碳减排 

分 类 号：F205[经济管理—国民经济]