地区碳达峰压力与企业绿色技术创新——基于碳排放增速的研究  

Regional Carbon Emission Peak Pressure and Corporate Green Technology Innovation: A Study Based on the Growth Rate of Carbon Emission

作　　者：马文杰[1,2] 胡玥 Wenjie Ma;Yue Hu(School of Finance,Shanghai University of Finance and Economics,Shanghai 200433,China;Shanghai Institute of International Financial Center,Shanghai University of Finance and Economics,Shanghai 200433,China)

机构地区：[1]上海财经大学金融学院,上海200433 [2]上海财经大学上海国际金融中心研究院,上海200433

出　　处：《会计与经济研究》2022年第4期53-73,共21页Accounting and Economics Research

基　　金：国家社会科学基金重点项目(18AZD012)。

摘　　要：碳达峰、碳中和目标是贯彻新发展理念的内在要求,该政策的实施是否能够以及如何推动企业绿色技术创新?文章借助地区碳排放数据构建了碳达峰压力指标,考察碳达峰压力对企业绿色技术创新水平的影响。研究发现:地区碳达峰压力显著刺激了辖区内非国有企业绿色技术创新,在碳达峰压力下,地方政府往往会借助税收优惠、财政补贴等市场化政策工具推行绿色创新战略。较强的地区经济禀赋、较弱经济社会压力均有助于地方政府引导辖区内企业绿色技术创新。在碳达峰目标驱动下,企业的绿色技术创新活动能够同时提高其经营绩效和环境社会责任绩效,最终实现企业可持续发展。研究结论不仅为实现经济增长与环境保护双赢目标提供了可行路径,而且为碳达峰创造了新经济增长点,为倒逼经济转型升级提供了经验证据。The carbon emission peak and carbon neutral targets are inherent requirements for the implementation of the new development concept, but it is unclear whether and how the implementation of this policy can promote green technology innovation. The article constructs a carbon emission peak pressure indicator with the help of regional carbon emission data, and examines the impact of the peak carbon pressure on the level of green technology innovation of enterprises. The results show that the pressure of carbon emission peak significantly stimulates the green technology innovation of nonstate-owned enterprises, and local governments tend to use market-based policy tools such as tax incentives and financial subsidies to promote green innovation strategies under the pressure of carbon emission peak. Strong regional economic endowment and weak economic and social pressure can help local governments guide green technology innovation of enterprises within their jurisdiction. Driven by the carbon emission peak target, the green innovation activities of enterprises can improve both their business performance and their environmental and social responsibility performance, and sustainable development is ultimately achieved. The findings of this article not only provide a feasible path to achieve the win-win goal of economic growth and environmental protection, but also provide empirical evidence for carbon emission peak to create new economic growth points and force economic transformation and upgrading.

关 键 词：碳达峰压力 绿色技术创新 高质量发展 经济增长 

分 类 号：F273.1[经济管理—企业管理]