政府环保补助对企业绿色技术创新的影响研究——基于创新动机的视角  

Research on the impact of government environmental protection subsidies on enterprises'green technology innovation——from the perspective of innovation motivation

作　　者：段利民[1] 李晓 DUAN LIMIN;LI XIAO(School of Economics and Management Xidian University,Xian Shaanxi 710071,China)

机构地区：[1]西安电子科技大学经济与管理学院,陕西西安710119

出　　处：《西安电子科技大学学报（社会科学版）》2024年第2期1-17,共17页Journal of Xidian University：Social Science Edition

基　　金：陕西省社科界重大理论与现实问题研究项目“双碳目标下陕西传统产业‘减污降碳’激励机制与政策研究”(2022ND0442)。

摘　　要：绿色技术创新是实现“双碳”目标和高质量发展的重要手段。文章基于制度理论和寻租理论,从企业创新动机的角度出发,实证研究了政府环保补助对企业绿色技术创新的影响以及企业数字化转型与ESG表现在二者之间的调节作用。研究发现:第一,政府环保补助与企业策略性绿色技术创新呈正相关关系,但与企业实质性绿色技术创新呈“U”型关系;第二,企业数字化转型在政府环保补助与企业实质性绿色技术创新和策略性绿色技术创新之间均起正向调节作用,企业ESG表现仅在政府环保补助与企业实质性绿色技术创新之间起正向调节作用;第三,政府环保补助对企业策略性绿色技术创新的直接促进作用和对企业实质性绿色技术创新的“U”型作用均在规模较大的企业中更显著。研究结论为政府合理制定政策、促进绿色技术创新发展提供了一定参考价值。Green technological innovation is an important means to realize the goal of"double carbon"and high-quality development.Based on institutional theory and rent-seeking theory,the article empirically investigates the impact of government environmental subsidies on corporate green technology innovation and the moderating role of corporate digital transformation and ESG performance from the perspective of corporate innovation motivation.The study finds that:first,government environmental subsidies are positively correlated with strategic green technological innovation of enterprises,but have a"U"-shaped relationship with substantive green technological innovation of enterprises;second,the digital transformation of enterprises plays a positive moderating role between government environmental subsidies,substantive green technological innovation of enterprises and strategic green technological innovation of enterprises,and ESG performance is only affected by government environmental subsidies,but only by government environmental subsidies.Second,the digital transformation of enterprises plays a positive moderating role between government environmental subsidies and enterprises'substantive green technological innovation and strategic green technological innovation,while enterprises'ESG performance plays a positive moderating role between government environmental subsidies and enterprises'substantive green technological innovation;third,both the direct promotion effect of government environmental subsidies on enterprises'strategic green technological innovation and the"U"-shaped effect on enterprises'substantive green technological innovation are more significant in large-scale enterprises.The findings of the study provide some reference value for the government to formulate rational policies and promote the development of green technology innovation.

关 键 词：绿色技术创新 环保补助 数字化转型 ESG表现 

分 类 号：F273.1[经济管理—企业管理]