摘要
以2016—2020年26家煤炭行业上市公司数据为样本,使用有中介的调节效应模型,定量检验绿色技术创新、环境绩效与财务绩效三者间的关系,以及企业寻租对绿色技术创新与环境绩效,绿色技术创新与财务绩效之间关系的调节作用。研究结果表明:绿色技术创新对财务绩效的影响呈U型关系;环境绩效在绿色技术创新和财务绩效之间发挥部分中介作用;企业寻租反向调节绿色技术创新同环境绩效和财务绩效的关系。提出企业在绿色转型的同时,还应减少非生产性投入,遏制国有企业的寻租牟利行为,实现环保和财务的良性发展。
Taking data of 26 listed companies in coal industry as the sample,and using a regulating effect model with intermediation,the paper quantitatively inspects the relationship of green technology innovation,environmental performance and financial performance,and explores the regulating effect of corporate rent-seeking on the relationship between green technology innovation and environmental performance,and between green technology innovation and financial performance.The results show that:the impact of green technology innovation on financial performance takes on the u-shaped relation;environmental performance plays a partially intermediary role in the relationship between green technology innovation and financial performance;rent-seeking inversely moderates the relationship between green technology innovation and environmental performance&financial performance.Therefore,it is suggested that when enterprises make green transportation,they should reduce non-productive input in rent-seeking behavior and curb rent-seeking profit-making behavior of state-owned enterprises,in order to achieve sound development of environmental protection and finance.
作者
王君萍
史静琦
WANG Junping;SHI jingqi(School of Economics and Management,Xi'an Shiyou University,Xi'an,Shaanxi,710065,China;The Research Center of Oil and Gas Resources Economics and Management,Xi'an Shiyou University,Xi'an,Shaanxi,710065,China)
出处
《西安石油大学学报（社会科学版）》
2022年第6期11-21,共11页
Journal of Xi’an Shiyou University:Social Science Edition
基金
陕西省软科学项目“低碳经济背景下技术创新驱动陕西能源企业碳减排的路径研究”(2021KRM248)
陕西省哲学社会科学重大理论与现实问题研究项目“陕西实现共同富裕的优质公共服务体系建设研究”(2021ZD1037)。
关键词
绿色技术创新
环境绩效
财务绩效
企业寻租
煤炭行业
green technology innovation
environmental performance
financial performance
corporate rent-seeking
coal industry
