企业绿色化转型的价值链升级效应——基于中国上市公司年报的文本分析  

Value Chain Upgrade Effect of Enterprise Green Transformation——Text Analysis Based on the Annual Reports of Chinese Listed Companies

作　　者：王如雪 戴翔 WANG Ru-xue;DAI Xiang(School of Business,Nanjing University,Nanjing 210093;School of Economics,Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京大学商学院,江苏南京210093 [2]南京审计大学经济学院,江苏南京211815

出　　处：《山西财经大学学报》2024年第3期82-95,共14页Journal of Shanxi University of Finance and Economics

基　　金：国家社科基金重大项目(23&ZD036)。

摘　　要：结合中国当前面临的绿色化转型需求和价值链升级难题,基于上市公司2007—2016年的样本数据,研究发现绿色化转型对以出口国内附加值率为表征的全球价值链分工地位有显著提升作用,且该结论在各种稳健性检验下依然成立。机制分析表明,企业绿色化转型通过增强企业创新能力、优化绿色出口结构和提高成本加成三个渠道提高了其全球价值链分工地位。异质性分析表明,企业绿色化转型对价值链分工地位的提升作用在不同企业类型、不同贸易方式和不同地区之间均存在异质性。Considering the need of China’s green transformation and the challenges in value chain upgrade,the paper adopted the sample data of listed companies from 2007 to 2016,and conducted a research study.The results revealed that,the green transformation of enterprises had a significant improvement effect on the division of labour in global value chain characterized by the domestic value-added rate of exports,and the conclusion was still valid after various robustness tests.Mechanism analysis found that,the channels of this improvement effect included enhancing enterprise innovation capability,optimizing green export structure,and increasing cost markup.In addition,the improvement effect had heterogeneity among different types of enterprises,different trade methods,and different regions.

关 键 词：绿色化转型 价值链升级 企业创新能力 绿色出口结构 成本加成率 

分 类 号：F125[经济管理—世界经济]