权力下放
业务
经济体制
晋升(国际象棋)
中国
产业组织
背景(考古学)
公司治理
市场经济
经济
政治
财务
政治学
古生物学
法学
生物
作者
Anqi Wang,Lianmei Zhu,Huanan Sun,Shali Wang,Haijing Ma
出处
期刊:Sustainability
[MDPI AG]
日期:2023-04-18
卷期号:15 (8): 6838-6838
被引量:3
摘要
In the context of accelerating economic transformation and upgrading, and comprehensively promoting the construction of digital China and ecological civilization in China, this paper uses text mining and OLS to quantitatively study the relationship between fiscal decentralization, enterprise digital transformation and green innovation in 31 provinces from 2011 to 2021. This study finds that fiscal decentralization will promote enterprise green innovation and digital transformation, and that digital transformation has a partial mediating effect between fiscal decentralization and enterprise green innovation. Furthermore, this expansive study finds that fiscal decentralization has a positive role in promoting the green innovation of heterogeneous enterprises and enterprises in different regions, among which its promotion effect on state-owned enterprises is higher than that of private enterprises, and its promotion effect on enterprises in the central and western regions is higher than that of enterprises in the eastern region. Moreover, an inverted U-shaped relationship exists between fiscal decentralization and the green innovation of enterprise. In addition, financing constraints have a masking effect between fiscal decentralization and green innovation in enterprise and green innovation significantly promotes enterprise environmental, social and governance (ESG) development.
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