政府财税激励对企业绿色技术创新能力的影响

Research on the impact of government financial and tax incentives on enterprises’green technology innovation ability

在国家倡导绿色发展的新时代背景下,绿色技术创新作为实现企业绿色转型的重要手段,会受到政府财税激励政策的影响.基于此选取2011—2021年沪深A股上市公司数据为样本,构建多元回归模型实证研究财税激励政策对企业绿色技术创新的影响机制.研究发现:政府补助能够显著增强企业的绿色技术创新能力;政府给予企业的税收优惠力度越大,其绿色技术创新能力越好,同时有助于增强政府补助对企业绿色技术创新能力的促进作用.研究丰富了政府财税激励与企业绿色技术创新能力之间的机制分析,为进一步促进企业绿色技术创新能力和加快我国经济绿色转型提供了有益探索.

In the context of the new era of national advocacy of green development,green technology innovation,as an important means to achieve green transformation of enterprises,will be affected by the government's fiscal and tax incentive policies.Based on this,the data of Shanghai and Shenzhen A-share listed companies from 2011 to 2021 were selected as samples to build a multiple regression model to empirically-study the impact mechanism of fiscal and tax incentive policies on enterprises'green technology innovation.It is found that government subsidies can significantly enhance the green technology innovation ability of enterprises;The greater the tax incentives given by the government to enterprises,the better their green technology innovation ability,and at the same time,it helps to enhance the promotion role of government subsidies to enterprises'green technology innovation ability.This study enriched the mechanism analysis between government fiscal and tax incentives and enterprises'green technology innovation ability,and provided a useful exploration for further promoting enterprises'green technol ogy innovation ability and accelerating China's economic green transformation.