政府环境影响评价制度与企业绿色技术创新  

Environmental Impact Assessment and Corporate Green Technological Innovation

作　　者：李哲[1] 薛淞 LI Zhe;XUE Song(School of Accountancy,Central University of Finance and Economics)

机构地区：[1]中央财经大学会计学院,北京100081

出　　处：《金融研究》2024年第3期94-112,共19页Journal of Financial Research

基　　金：国家自然科学基金面上项目(72272170);中央财经大学青年创新团队项目;北京市教育委员会科学研究计划项目(SM202210009005);教育部人文社会科学研究青年项目(23YJCZH166)的资助。

摘　　要：政府环境影响评价制度(以下简称“政府环评”)对推动经济社会发展全面绿色转型具有重要作用。本文基于2003-2021年中国A股上市公司披露的环评批复公告,考察政府环评对企业绿色技术创新的影响。研究发现:(1)政府环评能够显著促进企业绿色技术创新,具体表现为绿色专利质量更高、绿色专利类型更新颖、绿色专利邻近度更低。(2)机制检验发现,政府环评通过提高环保处罚力度、增加企业环保投资和提高公共环境关注度三种机制,促进企业绿色技术创新。(3)国家级政府环评能显著促进企业提高绿色专利质量和绿色专利新颖度,而省市级政府环评还能有效降低企业绿色专利邻近度。异质性分析发现,政府环评能显著提升重污染型企业和无政治关联企业的绿色技术创新。本文探讨了政府环评的微观经济效应,对公司履行环境责任的行为动因提供了新解读,为完善我国政府环评政策提供了新视角。China's economic and social development has entered the high-quality development stage of accelerating greening and low carbonization.To ensure sustainable economic growth and speed up the construction of an economic system that is green,low-carbon,and cyclic developing,enterprises must proactively adopt green and low-carbon mode of production,harmonize efforts to reduce pollution and carbon emissions,and comprehensively improve the greening level.Porter's hypothesis holds that rational environmental regulation policies can effectively promote enterprise green technology innovation,thereby improving production efficiency and competitiveness,and ultimately fostering economic growth.This study explores how government environmental impact assessment(EIA)influence green technology innovation through the"administration plus market"two-wheel drive perspective using A-share listed companies in China from 2003 to 2021 as the research sample.The EIA approval data were acquired through Python technology from CNInfo and the Public Environmental Data Center,which encompass project EIA approval announcements and environmental assessment reports released by listed companies.The data on enterprise green technology innovation were sourced from the State Intellectual Property Office(SIPO)of China.We manually collected and collated company green patent citation data and green patent application data based on the""International Patent Classification Green List"provided by the World Intellectual Property Organization(WIPO).Given this,this study concentrates on investigating the impact and operational mechanism of government environmental impact assessment(EIA)on corporate green technology innovation.The research findings are as follows:(1)Government EIA can significantly promote the corporate green technology innovation.This is primarily evidenced by the increased environmental governance investment and the enhancement of green technology innovation during project construction or modifications,since companies need to meet the EIA ap

关 键 词：政府规制 环境影响评价制度 以评促创 企业环保 绿色技术创新 

分 类 号：X322[环境科学与工程—环境工程] X820.3[经济管理—金融学] F832.51F273.1