摘要
基于激励约束政策的协同整合视角,区分低碳技术创新数量和质量,以2015~2020年A股上市企业为样本,运用固定效应回归模型对政策组合协同效应与机制进行实证检验。研究发现:征收环境税对企业低碳技术创新的影响体现在“增量”,而政府补贴的作用表现为“提质”;二者的协同交互则会实现促进企业低碳技术创新“增量提质”的效果。进一步研究发现,企业环境责任水平越高,环境税、政府补贴及二者交互效应对企业低碳技术创新质量的促进作用越强,且存在显著的单门槛效应,但对低碳技术创新数量的作用不显著。
From the perspective of collaborative integration of incentive and constraint policies,this study distinguishes the quantity and quality of low-carbon technological innovation(LCI).Using China’s A-share listed companies from 2015 to 2020 as a sample,the fixed-effects regression model is employed to test the synergistic effect and the mechanism of policy combinations.The findings reveal that the impact of environmental taxes on corporate LCI is reflected in“quantity increase”,while the role of government subsidies is manifested in“quality improvement”.The synergistic interaction of the incentive and constraint policies will achieve the effect of promoting the“quantity increase and quality improvement”of corporate LCI.Further research suggests that the higher the level of corporate environmental responsibility,the stronger the promoting effect of environmental taxes,government subsidies,and their interaction effects on the quality of corporate LCI,with a threshold effect.However,the effect on the quantity of LCI is not significant.
作者
张宏
孙依囡
ZHANG Hong;SUN Yinan(Zhejiang Sci-Tech University,Hangzhou,China)
出处
《管理学报》
北大核心
2025年第3期527-535,共9页
Chinese Journal of Management
基金
国家社会科学基金资助项目(24BGL237)
浙江省软科学研究计划资助重点项目(2024C25038)
国家自然科学基金资助项目(72374189)。
关键词
环境税
政府补贴
低碳技术创新
企业环境责任
environmental tax
government subsidies
low-carbon technology innovation
corporate environmental responsibility
