“双积分”政策对新能源车企创新发展的影响研究——基于企业社会责任与企业研发的中介效应分析  

Research on the Impact of the“Dual Credit”Policy on Innovation and Development in NEV Enterprises——Ananalysis based on the mediating effects of corporate social responsibility and corporate research and development

作　　者：陈赤平[1] 卞安雯 CHEN Chi-ping;BIAN An-wen(Business School,Xiangtan University,Xiangtan,Hunan 411105,China)

机构地区：[1]湘潭大学商学院,湖南湘潭411105

出　　处：《湘潭大学学报(哲学社会科学版)》2025年第1期51-56,共6页Journal of Xiangtan University:Philosophy And Social Sciences

基　　金：国家社会科学基金重点项目“中国主导电动汽车产业创新发展的实现路径和政策引领研究”(23JYA03764)。

摘　　要：基于2011—2023年中国新能源汽车A股上市公司面板数据,运用双重差分法实证分析了“双积分”政策对新能源车企创新发展的影响。研究发现:“双积分”政策对新能源车企创新发展具有显著的正向影响,“双积分”政策通过增强新能源车企的社会责任、调整研发人员结构推动企业创新发展。异质性分析表明,“双积分”政策对新能源车企创新发展的正向影响在东部地区显著,对中西部地区的影响不显著;对非国有企业的促进作用大于国有企业。研究结论为评估“双积分”政策实施效果提供了经验证据,也为推动新能源汽车产业高质量发展提供了政策参考。Based on panel data of A-share listed companies in China’s new energy vehicles(NEV)between 2011 and 2023,this paper empirically analyzes the impact of the“dual credit”policy on the innovation and development of new energy vehicle enterprises using the difference-in-differences(DID)approach.The research findings indicate that the“dual credit”policy has a significantly positive impact on the innovative development of NEV enterprises.Specifically,this policy promotes corporate innovation by enhancing the social responsibility of NEV companies and adjusting the structure of research and development personnel.Heterogeneity analysis reveals that the positive impact of“dual credit”policy on the innovation and development of NEV enterprises is significant in the eastern region,but not in the central and western regions.Moreover,the policy’s promoting effect is more pronounced on non-state-owned enterprises than on state-owned enterprises.The conclusions of this study provide empirical evidence for evaluating the effectiveness of the“dual credit”policy,and also offer valuable policy recommendations for fostering high-quality development of the NEV industry.

关 键 词：“双积分”政策 新能源汽车 创新发展 企业社会责任 企业研发 

分 类 号：F273.1[经济管理—企业管理]