摘要
基于2010至2020我国A股上市公司样本数据,实证分析发现企业环保投资能够提升企业全要素生产率,同时,绿色技术创新在二者中间发挥了部分中介作用,即企业环保投资通过提升企业的绿色技术创新从而提升了企业的全要素生产率。进一步分析发现,环保投资对企业全要素生产率的促进作用在南方地区和非国有企业样本中更为显著。
Based on the sample data of Chinese A-share listed companies from 2010 to 2020,the empirical analysis showed that enterprise environmental protection investment could improve the total factor productivity of enterprises.Meanwhile,green technology innovation played a partial intermediary role between them,enterprise environmental protection investment could improve the total factor productivity of enterprises by improving the green technology innovation of enterprises.Further analysis showed that the promotion effect of environmental protection investment on total factor productivity of enterprises was more significant in southern China and non-state-owned enterprises.
作者
彭煜
Peng Yu(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou730030)
出处
《黑龙江八一农垦大学学报》
2023年第2期105-114,共10页
journal of heilongjiang bayi agricultural university
基金
甘肃省教育厅创新基金项目(黄河流域工业绿色转型测度及影响因素研究:2022B-136)。
关键词
环保投资
绿色技术创新
全要素生产率
environmental protection investment
green technology innovation
total factor productivy