基于价值工程的政府补助与企业绿色技术创新经济后果研究  

Research on the Economic Consequences of Government Subsidies and Enterprise Green Technology Innovation Based on Value Engineering

作　　者：蔡佳慧 CAI Jia-hui(School of Accounting,Anhui University of Finance and Economics,Bengbu 233030,China)

机构地区：[1]安徽财经大学会计学院,蚌埠233030

出　　处：《价值工程》2024年第24期1-3,共3页Value Engineering

基　　金：安徽财经大学研究生科研创新基金项目“政府补贴、外部监督与企业绿色创新”项目编号(ACY202236)。

摘　　要：企业绿色创新发展是当前社会、政府所追寻的共同目标。本文选取2017-2022年全部A股上市企业为研究样本,实证检验政府补贴与企业绿色创新之间的影响关系,利用价值工程理论验证企业绿色技术创新的经济后果作用。结果表明,在其他条件不变的情况下,政府补助越多,企业绿色创新行为越频繁;从价值功能系数得出进行绿色技术创新的企业价值更高。本文的研究结论有助于驱动企业进行绿色战略型转型,促进高质量发展。The development of green innovation in enterprises is a common goal pursued by the current society and government.This article selects all A-share listed companies from 2017 to 2022 as research samples to empirically test the relationship between government subsidies and corporate green innovation,and uses value engineering theory to verify the economic consequences of corporate green technology innovation.The results indicate that,under other unchanged conditions,the more government subsidies,the more frequent green innovation behavior of enterprises;according to the value function coefficient,enterprises that engage in green technology innovation have higher value.The research findings of this article contribute to driving enterprises towards green strategic transformation and promoting high-quality development.

关 键 词：政府补助 绿色技术创新 价值工程 企业价值 

分 类 号：U418.8[交通运输工程—道路与铁道工程]