绿色技术创新对新质生产力的影响基于内部控制的调节效应

Impact of green technology innovation on new quality productive forces:moderating effect of internal control

文章通过对2011一2022年沪深A股上市企业进行调查研究,实证检验绿色技术创新对新质生产力的影响效应。研究表明,绿色技术创新可以发挥绿色治理效应和创新治理效应驱动新质生产力的形成与发展。机制层面,内部控制质量能够强化绿色技术创新对新质生产力的促进效应。异质性结果表明,绿色技术创新提高企业新质生产力的作用效果在国有企业、非重污染企业以及数字化转型程度较高的企业中更加明显。研究结论对绿色技术创新与新质生产力的相关研究起到了增量作用,对构建现代化产业体系和实现我国经济高质量发展具有重要参考价值与启示意义。

Using data from Shanghai and Shenzhen A-share listed enterprises from 2011 to 2022,the paper empirically examines the impact of green technology innovation on new quality productive forces.The research shows that green technology innovation can drive the formation and development of new quality productive forces by promoting green governance and innovation governance.Mechanism analysis reveals that internal control quality can strengthen the promoting effect of green technology innovation on new quality productive forces.Heterogeneity results indicate that the effect of green technology innovation on improving new quality productive forces of enterprises is more obvious state-owned enterprises,non-heavily polluting enterprises,and enterprises with a higher degree of digital transformation.The conclusion plays an incremental role in the related research of green technology innovation and new quality productive forces,and has important reference value for the construction of modern industrial system and achieving high-quality economic development in China.