摘要
构建人与自然和谐共生的生态文明新格局,实现经济发展绿色转型,既依赖于企业绿色技术创新的推动,也离不开国家生态法治建设的引领。以2015年新《环保法》实施这一准自然实验场景,构建双重差分法考察生态法治建设对企业绿色技术创新和绿色发展转型的影响。研究发现,新《环保法》显著提升重污染企业绿色技术创新数量、质量和效率。机制检验表明,新《环保法》通过增加生产经营成本、提高外部融资难度、优化环境战略决策和改善创新决策效率等渠道促进重污染企业绿色技术创新。异质性检验发现,当地区法制发展水平低、利益主体监督需求高和企业内部治理机制差时,新《环保法》的促进作用更强。进一步研究发现,新《环保法》的惩戒机制占据主导作用,而且能强化绿色技术创新对重污染企业可持续发展绩效的提升作用。
Building a new ecological civilization construction pattern of the human and nature harmonious coexistence,and achieving the economic green transformation and development,which is not only dependent on the promotion of corporate green technology innovation,but also inseparable from the guidance of national ecological rule of law.This paper uses the implementation of the New Environmental Protection Law(NEPL) as quasi-natural experiment,investigating the impact of ecological rule of law on the green technology innovation in heavy polluting companies.The results show that the NEPL significantly improves green technology innovation quantity,quality and efficiency of heavy polluting companies.The mechanism test shows that the NEPL can enhance the green technology innovation of heavy polluting companies by increasing operating costs,raising external financing difficulties,optimizing environmental strategic decision,and improving innovative decision efficiency.The heterogeneity test shows that this effect is more pronounced in the region with weaker development level of legal regulations,the companies with the stronger supervisory demand of the stakeholders and the worse internal governance mechanism.In addition,the disciplinary mechanism of the NEPL plays a dominant role,and the NEPL could strengthen the improving effect of green technology innovation on the sustainability environmental performance of heavy polluting companies.
作者
唐亮
姜海锋
郑军
张蕊
熊鹭莎
TANG Liang;JIANG Haifeng;ZHENG jun;ZHANG Rui;XIONG Lusha(School of Business,FYNU,Fuyang 236037,China;School of Accountancy,NUFE,Nanjing 210023,China)
出处
《中国软科学》
CSSCI
CSCD
北大核心
2023年第8期43-53,共11页
China Soft Science
基金
教育部人文社会科学研究青年基金项目(19YJC790198)
安徽省高校科学研究项目(2022AH051269)
安徽高校优秀青年骨干教师国内外访问研修项目(gxgnfx2021004)
国家自然科学基金面上项目(72272073)。
关键词
生态法制建设
绿色发展转型
新《环保法》
绿色技术创新
regional rule of law
green transformation development
new environmental protection law
green technology innovation
