财税激励政策对光伏企业绿色技术创新的影响

The Impact of Fiscal and Tax Incentive Policies on the Green Technology Innovation of Photovoltaic Enterprises

基于2012—2020年我国84家光伏上市企业的面板数据,分析财税激励政策对我国光伏企业绿色技术创新的影响,检验研发投入的中介效应和环境规制的调节效应。研究结果表明:财税激励政策可以显著促进我国光伏企业绿色技术创新绩效;从影响机制角度,财税激励政策通过研发投入这一中介变量显著提高了光伏企业的绿色技术创新水平,研发投入在上述过程中发挥了部分中介作用;同时,环境规制发挥了负向调节作用,较强的环境规制能够负向调节财税激励政策对光伏企业绿色技术创新的影响。

Based on the panel data of 84 listed PV enterprises in China from 2012 to 2020,this paper discusses the impact of fiscal and tax incentive policies on the green technology innovation of PV enterprises in China,and examines the mediating effect of RD investment and the regulating effect of environmental regulation.The results show that fiscal and tax incentive policies can significantly promote the green technology innovation performance of photovoltaic enterprises in China.From the perspective of impact mechanism,fiscal and tax incentive policies significantly improve the level of green technology innovation of photovoltaic enterprises through the intermediary variable of RD investment,and RD investment plays a partial intermediary role in the above process.At the same time,environmental regulation plays a negative regulating role,and strong environmental regulation can negatively regulate the relationship between fiscal and tax incentive policies and green technology innovation of photovoltaic enterprises.