| 环保税与企业绿色创新边界——基于广度与深度双重视角 |
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| 引用本文：黄蕾1，李馨怡2，熊如意2，肖建华2.环保税与企业绿色创新边界——基于广度与深度双重视角[J].财经理论与实践,2025,(1):60-67 |
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| 中文摘要:基于波特假说和高层梯队理论，以2013—2021年我国沪深A股重污染行业上市公司为研究样本，采用企业年报文本信息挖掘的环保税和高管环保意识数据与国际专利分类提供的专利化绿色创新活动信息，并通过企业创新动机变量识别两者的因果关系。研究表明：环保税对企业绿色创新边界拓展具有显著的正向影响，且对绿色创新边界广度拓展的促进作用更为强烈。环保税可通过提高高管环保意识影响企业绿色创新边界突破，对企业绿色创新边界广度突破的驱动作用在低融资约束的企业、处于成长期的企业和具有环保背景的企业中效果更明显，对企业绿色创新边界深度突破的驱动作用在大型企业中效果更明显。因此，从政策操作角度看，可以适度加大环保税的征收力度，进一步激发高管环保意识，采取差异化和精准化的环保税政策措施。 |
| 中文关键词:环保税 企业绿色创新 高管环保意识 |
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| Environmental Protection Tax and the Green Innovation Boundaries of Enterprises—Based on Dual Perspectives of Breadth and Depth |
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| Abstract:To explore the mechanism of environmental protection taxes affecting the green innovation boundaries of enterprises, based on the Porter hypothesis and the upper echelons theory, China’s Shanghai and Shenzhen A-share listed companies in heavily polluting industries from 2013 to 2021 were used as research samples, the data on environmental protection tax and executive environmental awareness based on text information mining of corporate annual reports and the information on patented green innovation activities provided by the International Patent Classification are adopted, and the causal relationship between the two is identified through corporate innovation motivation variables. Research shows that environmental protection tax has a significant positive impact on the expansion of green innovation boundaries of enterprises, and its promotion effect on the breadth expansion of green innovation boundaries is stronger. Mechanism analysis shows that environmental protection tax can affect green innovation boundaries of enterprises by increasing executive environmental awareness. Heterogeneity analysis shows that the driving effect of breadth of the green innovation boundary of enterprises is more obvious among enterprises with low financing constraints, enterprises in the growth stage and enterprises with environmental protection background, while the driving effect of depth of the green innovation boundary of enterprises is more obvious in large enterprises. Therefore, from the perspective of policy operation, measures can be taken to moderately increase the collection of environmental protection taxes, further stimulate the environmental awareness of senior executives, and establish differentiated and precise environmental tax policies. |
| keywords:environmental protection tax corporate green innovation executive environmental awareness |
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