企业税负、绿色创新与工业企业价值创造  

Enterprise Tax Burden,Green Innovation and Industrial Enterprise Value Creation

作　　者：郑贵华[1] 张会芳 ZHENG Gui-hua(School of Business,Hunan University of Technology,Zhuzhou 412007,China)

机构地区：[1]湖南工业大学商学院,株洲412007

出　　处：《长春工程学院学报（社会科学版）》2023年第2期29-35,共7页Journal of Changchun Institute of Technology(Social Sciences Edition)

摘　　要：基于我国上市工业企业数据,探究了企业税负、绿色创新和企业价值之间的影响效应。研究发现:企业税负对绿色创新具有显著的抑制作用,其中实质性绿色创新受到抑制的影响明显于策略性绿色创新,当税负增加时,企业的绿色创新行为更容易表现出策略性,并且这种策略性短视行为会损害企业价值。进一步研究还发现,研发投入在企业税负对绿色创新的影响过程中发挥了部分中介效应;相比于国有企业,非国有企业更容易产生策略性行为,研究结论为促进企业进行高质量的绿色创新发展提供了新的思路。Based on the data of listed industrial enterprises in China,the influence effect of enterprise tax burden and green innovation,green innovation and enterprise value are explored in this article.It is found that the tax burden of enterprises has a significant inhibitory effect on the green innovation behavior,among which the inhibition of substantial green innovation is obviously more important than the influence of strategic green innovation.When the tax burden increases,the green innovation behavior of enterprises is more likely to be strategic,and this strategic short-sighted behavior will damage the value of enterprises.Further studies also find that,R&D investment in the influence of corporate tax burden on green innovation plays a part of the mesomeric effect;compared with state-owned enterprises,non-state-owned enterprises are more likely to produce strategic behavior,which gets a conclusion that is to provide a new idea for promoting high-quality green innovation development.

关 键 词：企业税负 策略性绿色创新 实质性绿色创新 企业价值 

分 类 号：F812.42[经济管理—财政学] F273.1F275