| “双碳”目标下绿色技术创新对企业财务绩效的影响——来自重污染制造行业的经验证据 |
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| 引用本文：聂淼晶，张新华.“双碳”目标下绿色技术创新对企业财务绩效的影响——来自重污染制造行业的经验证据[J].财经理论与实践,2025,(2):90-98 |
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| 中文摘要:依据2013—2020年沪深A股重污染制造上市公司数据，运用固定效应模型与调节效应模型，考量绿色技术创新对重污染制造企业财务绩效的影响。结果显示：绿色技术创新能促进重污染制造企业财务绩效，在中西部地区、非国有企业和高新技术企业中效果更显著；绿色产品创新对财务绩效促进效果高于绿色工艺创新；政府惩罚型碳治理对绿色技术创新促进企业财务绩效呈正向调节作用，而激励型碳治理调节作用不显著；碳交易市场调节效应主要体现在绿色工艺创新方面；公众环境监督则在其中起“先负后正”调节作用。 |
| 中文关键词:绿色技术创新 企业财务绩效 重污染制造企业 |
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| The Impact of Green Technology Innovation on the Financial Performance of Heavy-Polluting Manufacturing Enterprises under the Dual Carbon Goal |
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| Abstract:Based on the data of heavily polluting manufacturing listed companies in Shanghai and Shenzhen A-shares from 2013 to 2020, the impact of green technology innovation on the financial performance of heavily polluting manufacturing enterprises is analyzed using the fixed effect model and the moderating effect model. The research results show that green technology innovation significantly promotes the financial performance of heavily polluting manufacturing enterprises, and the effect is more obvious in the central and western regions, non-state-owned enterprises and high-tech enterprises. The promotion effect of green product innovation on financial performance is significantly higher than that of green process innovation. The government’s punitive carbon governance has a positive moderating effect on green technological innovation to promote corporate financial performance, while the moderating effect of incentive carbon governance is not significant; the moderating effect of the carbon trading market is mainly reflected in the innovation of green technology; and the public environmental monitoring plays a “negative and then positive” moderating role in it. |
| keywords:green technology innovation corporate financial performance heavily polluting manufacturing enterprises |
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