摘要
绿色创新成果转化是企业创新驱动与绿色发展相结合的落脚点。本文利用制造业上市公司2013—2022年数据,采用连续双重差分模型,考察环境税对企业绿色创新成果转化效率的影响及作用机制。研究发现:环境税通过矫正企业内、企业间及行业间三重要素错配,显著提升绿色创新成果转化效率。该效应受企业规模、所有权性质与技术密集度调节,并呈东部>西部>中部的区域梯度差异。环境税通过非对称性要素重置驱动绿色转型:短期加剧污染企业资本错配,清洁行业错配降幅显著更高;有效促进资本从污染行业向清洁行业定向流动,污染行业就业刚性显著阻滞劳动力跨行业再配置。基于此,建议从强化企业精准扶持、实施区域差异化政策、构建行业要素重置双轨机制三个方面强化环境政策协同引领的绿色创新产业格局。
The transformation of green innovation achievements is the ultimate goal for enterprises to combine innovation-driven development with green development.Based on the data of listed companies in the manufacturing industry from 2013 to 2022,this paper uses the continuous difference-in-differences model to investigate the impact and mechanism of environmental tax on the efficiency of green innovation achievement transformation in enterprises.The results show that environmental tax significantly improves the efficiency of the transformation of green innovation achievements by correcting three factor misallocation within enterprises,between enterprises,and across industries.The effect is moderated by the size of the enterprise,the nature of ownership and the intensity of technology,and shows regional gradient differencesof eastern region>western region>central region.Environmental taxes drive green transition through asymmetric factor reallocation:in the short run,they exacerbate capital misallocation in polluting enterprises,and the decline in the mismatch in the cleaning industry has been significantly higher;they effectively promote the directed flow of capital from polluting to clean industries,and the pronounced employment rigidity in polluting industries significantly hinders cross-industry labor reallocation.Based on the above findings,it is recommended to foster a green innovation industrial pattern led by the synergy of environmental policies from three aspects:strengthening targeted support for enterprises,implementing regionally differentiated policies,and establishing a dual-track mechanism for industrial factor reallocation.
作者
郑倩
李金叶
常轩
Zheng Qian;Li Jinye;Chang Xuan
出处
《企业经济》
北大核心
2026年第3期150-160,共11页
Enterprise Economy
基金
新疆科技创新战略专项课题“发展具有新疆特色的新质生产力科技创新路径研究”(项目编号:2024B04002-3)
新疆维吾尔自治区普通高等学校人文社会科学重点研究基地项目“环境财税政策、资源错配与新疆企业绿色创新效率”(项目编号:XJEDU2024XJ001)。
关键词
环境税
资本错配
劳动错配
绿色创新成果转化效率
environmental tax
capital misallocation
labor misallocation
efficiency of green innovation achievement transformation
