绿色经济视域下中小企业技术创新驱动因素探析

A Study on the Driving Factors of Technological Innovation of SMEs from the Perspective of Green Economy

技术创新作为经济高质量发展的重要一环,是中小企业绿色发展的时代要求与必然选择。在环境保护税开征的背景下,中小企业技术创新驱动因素不甚明晰,运用扎根理论的质性研究方法对重污染行业中小企业技术创新的驱动因素进行识别并构建路径模型,基于该模型的实证结果表明市场因素及创新资源为正向驱动因素,绿色税收与中小企业技术创新之间存在“U”型关系,且目前激励效果甚微。基于此,在以税收为主的绿色经济视域下提出对中小企业技术创新驱动优化的对策建议。

As an important part of green and high-quality economic development, technological innovation is the requirement of times and an inevitable choice for SMEs to achieve sustainable green development. The current driving factors of technological innovation of SMEs are not clearly defined under the background of China’s environmental protection taxation levy. Based on the qualitative research method of grounded theory, the driving factors of technological innovation of SMEs in heavy pollution industries were identified, and the driving model of technological innovation of SMEs was constructed. Then, the empirical conclusions show that the market factors and innovation resources are positive driving factors, an there is a "U" shaped relationship between green taxation and technological innovation of SMEs, and the current incentive effect is very little. Based on this, countermeasures and suggestions for technological innovation-driven optimization of SMEs from the perspective of taxation based green economy are given.