摘要
实证分析政府环境研发补贴对企业环境绩效的影响。结果表明：相比于税收优惠,政府直接技术补贴对企业的环境绩效有更加显著的促进作用;税收优惠在非国企中能够促进企业环境绩效的提升,而在国企中没有显著作用;企业研发人员的增加会强化直接技术补贴对环境绩效的积极影响,而在非国企中,研发人员会弱化税收优惠对环境绩效的积极效应;环境研发投入在直接技术补贴与企业环境绩效中起中介作用,但其在税收优惠与企业环境绩效中的中介作用只存在于非国企中。
This paper empirically studies the impact of environmental R＆D subsidies on corporate environmental performance. Results show that the direct technical subsidy has a more significant effect on the environmental performance than the tax incentives. Tax incentives can promote the improvement of environmental performance in non-state-owned enterprises, while there is no significant effect in state-owned enterprises. Moreover, R＆D personnel increase can strengthen the effect of direct technical subsidy on environmental performance, and it can weaken the relationship between tax incentives and environmental performance only in the non-state-owned enterprises. Environmental R＆D investments play a mediating role between direct technical subsidies and corporate environmental performance, and its intermediary role between tax incentives and corporate environmental performance only exists in non-state enterprises.
作者
尚洪涛
祝丽然
SHANG Hong-tao;ZHU Li-ran(School of Economies and Management, Research Base of Beijing Modern Manufacturing Development, Beijing University of Technology, Beijing 100124)
出处
《软科学》
CSSCI
北大核心
2018年第5期40-44,共5页
Soft Science
关键词
政府环境研发补贴
研发人员
环境研发投入
环境绩效
environmental R＆D subsidies
R＆D personnel
environmental R＆D investments
corporate environmental performance
