| 提升新能源企业环境研发补贴绩效的内外规制研究 |
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| 引用本文： | 尚洪涛,祝丽然.提升新能源企业环境研发补贴绩效的内外规制研究[J].科学学研究,2019,37(10):1825-1835. |
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| 作者姓名： | 尚洪涛 祝丽然 |
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| 作者单位： | 1. 北京工业大学 经济与管理学院 北京现代制造业发展研究基地
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| 摘 要： | 本文选取2011-2015年我国新能源上市公司为研究对象，采用多元回归分析方法，分别研究不同规制约束下，政府环境研发补贴对环境研发投入和环境绩效的影响。实证研究结果显示：政府环境研发补贴对企业环境绩效具有积极的促进效应，企业环境研发投入在政府环境研发补贴与企业环境绩效之间具有中介作用。具体而言，政府环境研发补贴在较高的内部规制下能够显著促进企业环境研发投入与企业环境绩效，企业环境研发投入在较高的外部规制下能够显著促进企业环境绩效；当企业面临高外部规制和高内部规制时，政府环境研发补贴对企业环境绩效的促进作用最强；当企业面临内外部规制一强一弱的制约时，相比于低外部规制和高内部规制，政府环境研发补贴在高外部规制和低内部规制下更能促进企业环境绩效的提升。本文研究结论对提升政府环境研发补贴绩效和新能源企业环境研发效率具有重要的现实意义。
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| 关 键 词： | 内部规制 外部规制 政府环境研发补贴 环境研发投入 环境绩效 |
| 收稿时间： | 2018-08-28 |
Research on internal and external regulations for improving the performance of environmental R&D subsidies in new energy companies |
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| Abstract: | Utilize micro data of listed new energy companies in China from 2011 to 2015 and apply regression analysis to examines the relationship among environmental R&D subsidies, environmental R&D investments and corporate environmental performance. The results show that environmental R&D subsidies have a significant effect on the environmental performance, and environmental R&D investments play a mediating role between environmental R&D subsidies and corporate environmental performance. Furthermore, the results also show that environmental R&D subsidies can positively promote environmental R&D investments and corporate environmental performance under strong internal regulation, and the environmental R&D investments can positively promote corporate environmental performance under strong external regulation. When the internal and external regulation facing the company are both strong, the environmental R&D subsidies show the strongest effect on corporate environmental performance. Environmental R&D subsidies have a more significant effect on the environmental performance in the enterprises who face high external regulation and low internal regulation than the enterprises who face low external regulation and high internal regulation. |
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