异质性环境规制对企业绿色技术创新影响研究——基于政府支持和高管绿色认知的调节作用  

The Impact of Heterogeneous Environmental Regulations on Enterprises Green Technology Innovation:The Moderating Effect Based on Government Support and Executive Green Cognition

作　　者：管诗卉 Guan Shihui(School of Economics,Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学经济学院,江苏南京211815

出　　处：《科技创业月刊》2024年第1期14-21,共8页Journal of Entrepreneurship in Science & Technology

基　　金：江苏省社会科学基金项目“高质量发展下异质制造企业绿色创新的技术选择机制与激励政策研究”(19EYA002)。

摘　　要：绿水青山就是金山银山,如何走好绿色低碳发展道路是当前政府和企业共同关心的问题。基于2010-2020年沪深A股上市公司样本,深入研究异质性环境规制对企业绿色技术创新的影响机理,同时以政府支持和高管绿色认知为切入点,考察企业面临的内外部因素对异质性环境规制与企业绿色技术创新之间关系的调节效应。研究发现:第一,环境规制的3种类型,即命令型、激励型、公众型环境规制均能够显著正向影响企业绿色技术创新;第二,政府支持显著弱化3种环境规制对企业绿色技术创新的正向影响;第三,高管绿色认知显著强化命令型和激励型环境规制对企业绿色技术创新的正向影响,但显著弱化公众型环境规制对企业绿色技术创新的正向影响。研究结论对于从宏微观层面全方位提升我国企业绿色技术创新,实现经济社会与环境保护协调发展具有重要的参考价值。As the saying goes:clear waters and green mountains are as valuable as mountains of gold and silver.How to take a good path of green and low-carbon development is an urgent issue of common concern for both the government and enterprises.This article is based on a sample of A-share listed companies in Shanghai stock market and Shenzhen stock market from 2010 to 2020,and delves into the impact mechanism of heterogeneous environmental regulations on green technology innovation in enterprises.At the same time,taking government support and executive green awareness as entry points,it examines the moderating effect of internal and external factors faced by enterprises on the relationship between heterogeneous environmental regulations and green technology innovation in enterprises.Research has found that:firstly,the three types of environmental regulations can significantly and positively affect green technology innovation in enterprises;secondly,government support significantly weakens the positive impact of three environmental regulations on enterprises green technology innovation;thirdly,executives’green awareness significantly strengthens the positive impact of command based and incentive based environmental regulations on enterprises green technology innovation,but significantly weakens the positive impact of public based environmental regulations on enterprises green technology innovation.The research conclusion of this article has important reference value for comprehensively improving green technology innovation of Chinese enterprises from the macro and micro levels,and achieving coordinated development of economic,social and environmental protection.

关 键 词：环境规制工具 绿色技术创新 政府支持 高管绿色认知 

分 类 号：F273.1[经济管理—企业管理] X322[经济管理—国民经济]