政府补助、会计信息质量与企业绿色创新激励——以我国西部地区为例
Government Subsidies,Accounting Information Quality,and Incentives for Green Innovation in Enterprises—Take Western Regions of China as an Example
李哓帆 1丁桦1
作者信息
- 1. 青海民族大学,青海 西宁 810007
- 折叠
摘要
推动发展方式绿色转型,科技支撑是关键.文章基于2011-2020年我国西部地区沪深A股上市公司的样本数据,实证研究政府补助与企业绿色创新之间的非线性关系,以及会计信息质量在其中的调节作用.研究发现:政府补助对企业绿色创新呈先降后升的U形影响关系,只有当政府补助规模达到临界值后才能有效激励企业绿色创新,且创新激励效果在国有企业中表现更显著;当企业会计信息质量较高时,政府补助对企业绿色创新的U形影响关系能够被强化;此外,对于国有企业,当政府补助规模达到临界值后,非专项类补助对企业绿色创新的激励效果优于混合型政府补助.今后可通过健全法律法规、优化营商环境等多种途径,更好激励企业绿色创新.
Abstract
Promoting a green transformation of development mode is crucial,with technological support playing a key role.Based on data from China's A-share listed companies in western regions from 2011 to 2020,this study empirically analyzes the nonlinear relationship between government subsidies and corporate green innovation,as well as the moderating effect of ac-counting information quality.The findings reveal a positive U-shaped relationship between government subsidies and corporate green innovation,initially declining and then rising.Effective promotion of corporate green innovation is achieved only when government subsidies reach a certain critical threshold,with a more significant effect observed for state-owned enterprises.The analysis of moderation effects further indicates that in high accounting information quality contexts,the positive U-shaped rela-tionship between government subsidies and corporate green innovation is significantly strengthened.Moreover,for state-owned enterprises,non-specific subsidies are more effective in stimulating green innovation beyond the critical threshold.These re-search findings provide theoretical foundations and practical insights for the formulation of relevant innovation incentive poli-cies by the government and the promotion of corporate green innovation.
关键词
政府补助/绿色创新/会计信息质量Key words
government subsidies/green innovation/accounting information quality引用本文复制引用
基金项目
青海民族大学研究生重点科研创新项目(65M2023061)
出版年
2024
NETL
NSTL
万方数据