中国环境保护税与重污染企业绿色技术创新：数量增长与质量挑战
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摘要
随着全球对可持续发展和环境保护关注的增加，政策工具在引导企业采纳绿色技术创新中起着至关重要的作用。本研究基于中国环境保护税改革这一准自然实验，采用2009 至2019 年中国 A 股市场上的重污染企业上市公司数据，利用双重差分法，深入探讨了环境保护税对企业绿色技术创新的影响。结果表明，环境保护税改革显著促进了企业绿色技术创新活动，特别是在数量上的策略性创新，而对质量上的实质性创新效果则较为有限。异质性研究发现，环境保护税政策尤其激励了国有企业和大型企业的绿色创新，而对其他类型企业的影响相对较小。进一 步的机制分析揭示，商业信用融资的提升和代理成本的降低是促进绿色技术创新的关键因素。本研究为完善和深化中国环境保护税制度提供了有力的经验证据，强调在促进重污染企业绿色技术创新的政策设计中，需要平衡创新的数量增长与质量提升的双重目标。
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Chinese Journal of Social Science and Management Editorial Division
The Office of Research and Development, Panyapiwat Institute of Management
85/1 Moo 2, Chaengwattana Rd., Bang Talat, Pakkred, Nonthaburi 11120, Thailand
Tel. 02 855 01048 E-mail: cjssm@pim.ac.th
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