摘要
以A股上市48家新能源整车企业为样本,选取2012-2022年面板数据,构建固定效应面板数据回归模型,分析财政政策和绿色信贷对企业创新效率的影响。实证分析得到以下结论:绿色信贷和财政补贴对新能源整车企业的创新效率水平皆具有正向激励作用;绿色信贷和财政补贴的同时实施并不能有效提高企业的创新效率水平,而在退坡政策下绿色信贷能够更好地发挥对新能源整车企业的创新激励效用。
Taking 48 A-share listed new-energy Vehicle enterprises as samples,the panel data from 2012~2022 are selected to construct A regression model of fixed effect panel data and analyze the influence of fiscal policy and Green Credit on enterprise innovation efficiency.The empirical analysis draws the following conclusions:first,Green Credit and fiscal subsides have positive incentive effects on the innovation efficiency level of New-energy Vehicle enterprises;second,the simultaneous implementation of Green Credit and fiscal subsidies cannot effectively improve the innovation efficiency of enterprises,while Green Credit can better play the innovation incentive effect of new-energy vehicle enterprises under the rollback policy.
作者
王一凡
刘子玉
刘诺
陈雨
Wang Yifan;Liu Ziyu;Liu Nuo;Chen Yu(Anhui Univrsity,Hefei Anhui 230601,China)
出处
《现代工业经济和信息化》
2023年第12期234-240,共7页
Modern Industrial Economy and Informationization
关键词
绿色信贷
财政补贴
新能源汽车
创新效率
Green Cedit
fiscal subsidy
new energy vehicles
innovation efficiency
