环境规制、绿色创新与企业绩效的关系研究

Research on the Relationship between Environmental Regulation,Green Innovation and Enterprise Performance

为了探究绿色创新在环境规制与企业绩效间关系的中介效应,以及政府科技资助在环境规制与绿色创新间关系的调节效应,以中国30个省份2009—2017年的面板数据为样本,运用中介和调节效应模型进行分析。研究表明,命令型和市场型环境规制不仅直接对企业绩效具有激励效应,而且还通过绿色产品创新和绿色工艺创新间接提升企业绩效;政府科技资助能够强化命令型和市场型环境规制对绿色产品创新的激励效应,但却在命令型环境规制与绿色工艺创新间的关系起负向调节作用,在市场型环境规制与绿色工艺创新间的关系起不显著的正向调节作用。在此基础上,提出了适度加强命令型环境规制,逐步加大环境税征收范围和力度,实行差异化环保税率,充分发挥环境规制与政府科技资助政策协同效应,将政府科技资助偏向绿色工艺创新等策略性建议。

In order to explore the mediating effect of green innovation on the relationship between environmental regulation and corporate performance,and the moderating effect of government funding for science and technology on the relationship between environmental regulation and green innovation,the panel data of 30 provinces in China from 2009 to 2017 are used as samples to analyze the mediating and moderating effect model.The research shows that the command and market environmental regulation not only has direct incentive effect on enterprise performance,but also indirectly improves enterprise performance through green product innovation and green process innovation.Government science and technology funding can strengthen the incentive effect of command and market environmental regulation on green product innovation,but it plays a negative regulating role in the relationship between command environmental regulation and green process innovation,and plays a less significant positive regulating role in the relationship between market environmental regulation and green process innovation.On this basis,some strategic Suggestions are put forward,such as moderately strengthening command environmental regulation,gradually increasing the scope and intensity of environmental tax collection,implementing differentiated environmental tax rate,giving full play to the synergistic effect of environmental regulation and government science and technology subsidy policy,and giving preference to government science and technology subsidy to green process innovation.