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绿色产品进口与企业绿色转型:基于中国上市公司的证据

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文章由进口绿色产品视角切入,采用1996~2018年中国上市公司样本数据,深入剖析绿色产品进口关税下降将如何以及通过哪些渠道对企业绿色转型产生影响.研究结果表明,绿色产品进口关税的下降能够提升企业的绿色经济绩效,同时促进绿色技术创新,进而推动企业的绿色转型;异质性分析表明,绿色产品进口关税的下降对东部地区企业、非国有企业绿色转型进程的推动作用更强;机制检验阐明,绿色产品进口关税的下降将通过优化能源结构、提升能源利用效率和增加研发投入,分别对企业的绿色经济绩效和绿色技术创新产生积极影响;进一步的研究显示,现阶段绿色产品非关税壁垒的下降不仅不会对企业的绿色经济绩效产生显著影响,还会抑制企业绿色技术的研发创新.
Green Product Imports and Green Transformation of Enterprises:Evidence Based on Chinese Listed Companies
In order to achieve the goals of carbon peak and carbon neutrality,Chinese enterprises need to accelerate the pace of green transformation.This article starts from the perspective of importing green products and deeply analyzes how and through which channels the reduction of import tar-iffs on green products will affect the green transformation of enterprises.This study uses data from listed companies sample from 1996 to 2018 to em-pirically test the relationship between green product imports and corporate green transformation.This research has shown that the reduction of import tariffs on green products can enhance the green economic performance of enterprises,promote green technology innovation,and thus promote the corporate green transformation.Heterogeneity analysis shows that the decreasement of import tariffs on green products has a stronger driving effect on the green transformation process of enterprises in the eastern region,and non-state-owned enterprises.Mechanism verification reveals that the de-crease in import tariffs on green products will have a positive impact on the green economic performance and green technology innovation of enterpri-ses by optimizing energy structure,improving energy utilization efficiency and R&D investment.In addition,further research shows that the each dimension of green transformation in enterprises interact with each other,and the progress of green technology in enterprises can also lead to an im-provement in green economic performance.At present,the reduction of non-tariff barriers for green products will not have a significant impact on the green economic performance of enterprises,but will reduce the innovation ability of green technology of enterprises.

朱柿颖、陈维涛

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南开大学经济学院

南京审计大学经济学院

绿色产品进口 企业绿色转型 绿色经济绩效 绿色技术创新

江苏省第六期"333工程"科研资助项目

苏人才办[2022]21号

2024

世界经济研究
上海社科院世界经济研究所

世界经济研究

CSTPCDCSSCICHSSCD北大核心
影响因子:1.401
ISSN:1007-6964
年,卷(期):2024.(8)
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