新疆财经 ›› 2024,Issue (2): 16-27.doi: 10.16716/j.cnki.65-1030/f.2024.02.002

• 党的二十大重大理论与现实问题研究 • 上一篇    下一篇

政府补助、会计信息质量与企业绿色创新激励——以我国西部地区为例

李哓帆, 丁桦   

  1. 青海民族大学,青海 西宁 810007
  • 收稿日期:2023-08-12 出版日期:2024-04-25 发布日期:2024-04-28
  • 作者简介:李哓帆(1999—),男,青海民族大学经济与管理学院硕士研究生,研究方向为会计学;
    丁桦(1974—),女,青海民族大学经济与管理学院教授,研究方向为公司理财研究。
  • 基金资助:
    青海民族大学研究生重点科研创新项目“政府补助、会计信息质量与企业绿色创新的影响效应研究”(65M2023061)

Government Subsidies, Accounting Information Quality, and Incentives for Green Innovation in Enterprises—Take Western Regions of China as an Example

LI Xiaofan, DING Hua   

  1. Qinghai Minzu University, Xining 810007, China
  • Received:2023-08-12 Online:2024-04-25 Published:2024-04-28

摘要:

推动发展方式绿色转型,科技支撑是关键。文章基于2011—2020年我国西部地区沪深A股上市公司的样本数据,实证研究政府补助与企业绿色创新之间的非线性关系,以及会计信息质量在其中的调节作用。研究发现:政府补助对企业绿色创新呈先降后升的U形影响关系,只有当政府补助规模达到临界值后才能有效激励企业绿色创新,且创新激励效果在国有企业中表现更显著;当企业会计信息质量较高时,政府补助对企业绿色创新的U形影响关系能够被强化;此外,对于国有企业,当政府补助规模达到临界值后,非专项类补助对企业绿色创新的激励效果优于混合型政府补助。今后可通过健全法律法规、优化营商环境等多种途径,更好激励企业绿色创新。

关键词: 政府补助, 绿色创新, 会计信息质量

Abstract:

Promoting a green transformation of development mode is crucial, with technological support playing a key role. Based on data from China's A-share listed companies in western regions from 2011 to 2020, this study empirically analyzes the nonlinear relationship between government subsidies and corporate green innovation, as well as the moderating effect of accounting information quality. The findings reveal a positive U-shaped relationship between government subsidies and corporate green innovation, initially declining and then rising. Effective promotion of corporate green innovation is achieved only when government subsidies reach a certain critical threshold, with a more significant effect observed for state-owned enterprises. The analysis of moderation effects further indicates that in high accounting information quality contexts, the positive U-shaped relationship between government subsidies and corporate green innovation is significantly strengthened. Moreover, for state-owned enterprises, non-specific subsidies are more effective in stimulating green innovation beyond the critical threshold. These research findings provide theoretical foundations and practical insights for the formulation of relevant innovation incentive policies by the government and the promotion of corporate green innovation.

Key words: government subsidies, green innovation, accounting information quality

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