政府补贴推动企业绿色创新的效应  

Effect of Government Subsidies to Promote Enterprise Green Innovation

作　　者：冯卓[1] 曾群博 FENG Zhuo;ZENG Qunbo(School of Economics,Shenyang University,Shenyang 110041,China)

机构地区：[1]沈阳大学经济学院,辽宁沈阳110041

出　　处：《沈阳大学学报（社会科学版）》2024年第6期40-50,共11页Journal of Shenyang University:Social Science

摘　　要：以2011-2021年A股上市公司为样本,构建政府补贴与企业绿色创新之间的中介效应模型。研究了政府补贴与企业绿色创新之间的传导路径。结果表明,政府补贴与企业绿色创新显著正相关,环保投入在政府补贴与企业绿色创新之间发挥了部分中介作用;政府补贴在不同产权性质、不同企业规模和不同行业属性下对环保投入和企业绿色创新的作用具有差异性。提出了制定更有吸引力的补贴政策、加大环境法规监管力度的建议,以促进企业绿色创新进一步发展。Taking A-share listed companies from 2011 to 2021 as a sample,a mediating effect model between government subsidies and corporate green innovation was constructed.The transmission path between government subsidies and corporate green innovation was studied.The results show that there is a significantly positive correlated between government subsidies and corporate green innovation,and environmental protection investment plays a partial mediating role between government subsidies and corporate green innovation;the role of government subsidies on environmental protection investment and enterprise green innovation is different under different property rights,different enterprise scales and different industry attributes.Suggestions on formulating more attractive subsidy policies and strengthening the supervision of environmental laws and regulations were put forward to promote the further development of green innovation of enterprises.

关 键 词：政府补贴:环保投入 绿色创新 中介效应 异质性分析 

分 类 号：F810.2[经济管理—财政学]