税负水平、企业创新投入与企业环境绩效--基于中介效应的研究  

Tax burden level,enterprise innovation input and enterprise environmental performance--A study based on intermediary effect

作　　者：莫碧霞 Mo Bixia(School of Accounting,Guangzhou College of Commerce,Guangzhou,Guangdong,510700)

机构地区：[1]广州商学院会计学院,广东广州510700

出　　处：《市场周刊》2024年第32期97-101,共5页Market Weekly

基　　金：广东省2019—2020年度会计学会科研课题(项目编号:NO.19-20*137)。

摘　　要：文章以2011—2018年沪深A股上市公司数据为样本,探究企业税负水平与创新投入之间的联系是如何影响企业环境绩效微观作用机制的。研究发现:企业税负水平对环境绩效具有显著负向影响,企业创新投入在其中起到显著的部分中介作用。减轻企业税负有利于提升企业创新投入水平,从而帮助企业改善生产技术与优化产品,为提升环境绩效提供新方向。Using datas of A-stock listed companies in Shanghai and Shenzhen from 2011 to 2018,this article investigate how the link between corporate tax burden and innovative investment affects the micro-function mechanism of corporate environmental performance.The results show that tax burden has a significant negative impact on environmental performance,and innovative investment plays a significant part of the intermediary role here.Reducing corporate tax burdens will help to increase the level of innovation investment,thereby helping companies improve production technology and optimize products,and provide new directions for improving environmental performance.

关 键 词：税负水平 创新 环境绩效 

分 类 号：F273.1[经济管理—企业管理]