摘要
绿色技术创新是企业实现绿色发展的重要道路,2018年实行的环保费改税政策作为环境规制体系的重要一环,能否成为企业绿色技术创新增量提质的重要推动力?采用双重差分法,从绿色创新数量和质量双重视角检验环保费改税政策这一外生事件对企业绿色创新的异质性影响。结果表明,环保费改税政策实施后,企业不仅实现了绿色技术创新数量增长,而且促进了绿色技术创新质量的提升。从融资约束视角分析,企业通过降低融资约束程度,实现绿色技术创新的增量提质。异质性分析发现,获得政府环保补助的企业以及国有企业中,环保费改税政策对企业的绿色创新数量和质量的双重促进作用更显著。研究结论丰富了绿色创新数量和质量双重视角相关研究,并拓展了环保费改税政策推动绿色技术创新可能的机制路径,进一步认识环保费改税政策对绿色技术创新的实施效果以及如何推动高质量创新提供理论依据。
Green technology innovation is an important way to achieve green development.As an important part of the environmental regulation system,can the environmental protection fee-to-tax policy implemented in 2018 become an important driving force for enterprises to improve the quantity and quality of green technology innovation?This paper uses the difference-in-difference method to examine the heterogeneous impact of environmental protection fee-to-tax policy on green innovation from the perspective of both quantity and quality of green innovation.The results show that after the implementation of environmental protection fee-to-tax policy,enterprises not only realize the increase of the number of green technology innovation,but also promote the improvement of the quality of green technology innovation.From the perspective of financing constraints,the incremental improvement of green technology innovation can be achieved by reducing the degree of financing constraints.Heterogeneity analysis shows that the environmental protection fee-to-tax policy has a more significant promoting effect on the quantity and quality of green innovation among enterprises receiving government environmental protection subsidies and state-owned enterprises.This paper enriches the relevant research on the influencing factors from the dual perspective of quantity and quality of green innovation,and expands the possible mechanism path of environmental protection fee tax policy to promote green technology innovation,providing theoretical basis for further understanding the implementation effect of environmental protection fee tax policy on green technology innovation and how to promote high-quality innovation.
作者
张海燕
倪靖
ZHANG Hai-yan;NI Jing(School of Business,Hunan Normal University,Changsha Hunan 410081)
出处
《湖南财政经济学院学报》
2023年第5期16-25,共10页
Journal of Hunan University of Finance and Economics
基金
国家社会科学基金项目“国家公园生态系统服务价值评估及生态补偿长效机制研究”(项目编号:20BGL292)。
关键词
环保费改税
绿色技术创新
融资约束
增量提质
environmental protection fee to tax
green technology innovation
financing constraints
quantity and quality improvement
