政府补助、研发投入与绿色创新——基于资源型上市企业的经验证据  

Government Subsidies,R&D Investment and Green Innovation--Empirical Evidence Based on Resource-Based Listed Enterprises

作　　者：马杰[1] 李会娟 MA Jie;LI Huijuan(School of Economics and Management,East China University of Technology,Nanchang 330013,China)

机构地区：[1]东华理工大学经济与管理学院,江西南昌330013

出　　处：《东华理工大学学报（社会科学版）》2023年第2期123-134,142,共13页Journal of East China University of Technology(Social Science)

基　　金：国家自然科学基金项目“描述性创新信息披露与企业创新:作用机制与经济后果”(72064001);江西省地质资源经济与管理研究中心开放基金项目“江西省资源型产业绿色转型税费制度优化研究”(20GL01)。

摘　　要：绿色创新是资源型企业实现低碳转型发展的必由之路。以我国资源型上市企业为研究样本,运用双向固定效应模型实证分析政府补助对企业绿色创新的影响,并构建中介效应模型检验研发投入的中介作用。研究发现,政府补助可以显著促进资源型企业绿色创新,且研发投入在这一过程中发挥了部分中介效应。进一步分析发现,政府补助对非国有企业绿色创新的促进作用更强;与东部地区企业相比,政府补助对绿色创新的促进作用在中西部地区企业中更显著。因此,政府应对不同地区和不同产权性质的资源型企业采取不同的补助政策并做好监管工作,提高资源型企业的绿色创新产出效率。Green innovation is a necessary path for resource-based enterprises to achieve low-carbon transformation development.Taking resource-based listed enterprises in China as the research sample,a two-way fixed-effect model is applied to empirically analyze the impact of government subsidies on enterprises′green innovation,and a mediating effect model is constructed to test the mediating role of R&D investment.It is found that government subsidies can significantly promote green innovation in resource-based enterprises,and R&D investment plays a partial mediating role in this process.Further analysis finds that government subsidies promote green innovation more strongly in non-state enterprises;the promotion effect of government subsidies on green innovation is more significant in enterprises in central and western regions compared with those in eastern regions.Therefore,the government should adopt different subsidy policies and do a good job of supervision for resource-based enterprises in different regions and with different property rights to improve the efficiency of green innovation output of resource-based enterprises.

关 键 词：政府补助 绿色创新 研发投入 资源型企业 

分 类 号：F812.45[经济管理—财政学] F426.2