| 数字技术、绿色财税与传统制造业绿色化转型 |
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| 引用本文：谢宜章1，杜雨中1，吴菁琳2，李露露1.数字技术、绿色财税与传统制造业绿色化转型[J].财经理论与实践,2026,(1):65-74 |
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| 中文摘要:基于2011—2022年中国省级面板数据，探讨数字技术与绿色财税对传统制造业绿色化转型的影响效果及作用机理。研究显示：数字技术对传统制造业绿色化转型存在显著的赋能效应；绿色财税作为规制工具，分别以“补偿效应”和“成本效应”机制显著强化赋能效果，但二者的政策嵌套存在制度摩擦，导致出现部分效率损失。异质性分析表明，数字技术的赋能作用在不同战略地区和政策背景下存在结构性差异。拓展性分析发现，数字技术的赋能过程具有“网络效应”和阈值特征，在高分位下出现技术锁定，绿色财政的边际效应呈现递减趋势。据此，应构建数字全链路赋能基座，实施绿色财税分位治理，梯度推进区域生态渗透，精准施策破解转型瓶颈。 |
| 中文关键词:数字技术 传统制造业 绿色化转型 绿色财政 绿色税收 |
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| Digital Technology, Green Finance，Taxation, and Greening Transformation of Traditional Manufacturing |
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| Abstract:This paper utilizes provincial panel data from China covering the period 2011—2022 to examine the role of digital technology, green finance, and taxation in facilitating the greening transformation of traditional manufacturing. The findings suggest that digital technology plays a significant role in promoting the greening transformation of traditional manufacturing. Moreover, green finance and taxation enhance this effect by compensation effect and cost effect. However, policy nested triggers institutional friction, resulting in partial efficiency losses. Furthermore, the analysis of heterogeneity reveals that the impact of digital technology varies across different strategic regions and policy environments. Additionally, network effects and threshold characteristics are identified, with a technology lock-in phenomenon observed at higher scores, while green fiscal tools exhibit diminishing marginal returns. Accordingly, it is recommended that a digital foundation be established to facilitate full-chain empowerment. Implementation of quantile-based green finance and taxation is advised, with regional ecological penetration being promoted in stages. Precise measures should be taken to break through the bottlenecks of transformation. |
| keywords:digital technology traditional manufacturing greening transformation green finance green taxation |
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