数字化创新、企业家精神与制造企业绿色发展

Digital innovation, entrepreneurship and green development of manufacturing enterprises

在“双碳”目标和高质量发展战略要求下,制造企业如何有效利用数字化创新驱动绿色发展成为亟待解决的重要现实问题,基于制造企业2013-2020年的观测数据,利用文本分析法和词频统计技术测度企业数字化创新,并从经济利润、社会价值、环境效益三个维度构建制造企业绿色发展综合指标体系。研究数字化创新对制造企业绿色发展的影响效应、有效的数字化创新强度阈值、企业家精神和财税政策对数字化创新驱动绿色发展的支撑效应。研究发现:(1)整体而言,数字化创新显著正向影响制造企业绿色发展,且存在明显的行业异质性效应,数字化创新对绿色发展的驱动效应主要集中在农副食品加工业、造纸及纸制品业、通用设备制造业和电气机械及器材制造业。(2)数字化创新强度对制造企业绿色发展的门限效应显著,数字化创新强度超过141.707时,才能显著促进制造企业绿色发展,否则要么数字化创新效果不显著,要么数字化创新反而抑制企业绿色发展。(3)企业家创新精神和企业家环保精神对数字化创新驱动企业绿色发展的支撑效应显著,但企业家社会责任精神弱化了数字化创新对企业绿色发展的促进效应。(4)税收优惠负向调节数字化创新对企业绿色发展的驱动效果,但财政补贴对数字化创新驱动绿色发展的调节效应并不显著。这些结论为制造企业利用数字化创新驱动绿色发展提供新型实现方式和现实启发,同时对设计有效的财税政策、选择恰当的数字化创新强度、塑造优秀的企业家创新精神和企业家环保精神提供一定的理论启示。

Under the requirements for the goals of“carbon dioxide peaking and carbon neutrality”and high-quality development strategies,how to effectively use digital innovation to drive green development has become an important practical problem to be solved urgently.Based on the observed data of manufacturing enterprises from 2013 to 2020,text analysis and word frequency statistics were used in this paper to measure enterprise digital innovation.The comprehensive index system of green development of manufacturing enterprises was constructed from three dimensions:economic profit,social value and environmental benefit.This paper studied the impact of digital innovation on the green development of manufacturing enterprises,the effective digital innovation intensity threshold,the supporting effect of entrepreneurship and the fiscal and tax policies on the green development driven by digital innovation.The findings of this paper are as follows:(1)Overall,digital innovation has a significant positive impact on the green development of manufacturing enterprises,and there is a significant industry heterogeneity effect.The driving effect of digital innovation on green development is mainly concentrated in agricultural and sideline food processing industry,paper and paper products industry,general equipment manufacturing industry and electrical machinery and equipment manufacturing industry.(2)The threshold effect of digital innovation intensity on the green development of manufacturing enterprises is significant.Only when the digital innovation intensity exceeds 141.707 can the green development of manufacturing enterprises be significantly promoted;otherwise,either the digital innovation effect is not significant,or the digital innovation will inhibit the green development of enterprises.(3)Entrepreneurial innovation spirit and entrepreneurial environmental protection spirit have a significant supporting effect on the green development of digital innovation-driven enterprises,but the entrepreneurial social responsibility spirit weakens the promoting effect of digital innovation on the green development of enterprises.(4)Tax incentives negatively regulate the driving effect of digital innovation on enterprises′green development,but the regulatory effect of financial subsidies on digital innovation to drive green development is not significant.These conclusions will provide a new way and practical inspiration for manufacturing enterprises to use digital innovation to drive green development.At the same time,they will also provide some theoretical inspirations for designing effective fiscal and tax policies,choosing appropriate digital innovation intensity,shaping excellent entrepreneurial innovation spirit and entrepreneurial environmental protection spirit.