中国药业2024，Vol.33Issue(16)：1-5,5.DOI:10.3969/j.issn.1006-4931.2024.16.001
社会责任对政府财政补贴与医药企业绿色创新关系的影响
Effect of Social Responsibility on the Relationship Between Government Fiscal Subsidies and Green Innovation of Pharmaceutical Enterprises
摘要
Abstract
Objective To promote the fit of government fiscal subsidy policies with the social responsibility characteristics of pharmaceutical enterprises.Methods Based on the relationship between government fiscal subsidies and green innovation of pharmaceutical enterprises,as well as the role of social responsibility in the relationship between government fiscal subsidies and green innovation of pharmaceutical enterprises,relevant hypotheses were proposed.The chemical pharmaceuticals,biological products and traditional Chinese medicine enterprises in the pharmaceutical and biological industry listed on the Shanghai and Shenzhen A-shares from 2012 to 2021 were selected as research samples.The effects of government fiscal subsidies on the green innovation of pharmaceutical enterprises undertaking different social responsibilities were tested to verify the hypothesis.Results There was a positive "U"-shaped relationship between government fiscal subsidies and green innovation of pharmaceutical enterprises,and the social responsibility of pharmaceutical enterprises played a regulatory role in this relationship.Compared to the pharmaceutical enterprises undertaking less social responsibilities,those undertaking more social responsibilities exhibited a more pronounced positive "U"-shaped effect of government fiscal subsidies on the green innovation.Conclusion The government should design reasonable-scale fiscal subsidies based on environmental cost factors to stimulate the green innovation enthusiasm of pharmaceutical enterprises and promote the high-quality development.Pharmaceutical enterprises should integrate the social responsibility into the technological innovation to promote the implementation of government subsidies supporting the green innovation of pharmaceutical enterprises.关键词
医药企业/绿色创新/政府财政补贴/社会责任/高质量发展Key words
pharmaceutical enterprise/green innovation/government fiscal subsidy/social responsibility/high-quality development分类
医药卫生引用本文复制引用
许睿,王辉..社会责任对政府财政补贴与医药企业绿色创新关系的影响[J].中国药业,2024,33(16):1-5,5.基金项目
湖南省社会科学成果评审委员会课题[XSP22YBC033] （）
湖南省教育厅科学研究项目[22A0245] （）
湖南中医药大学研究生创新课题[2023CX31]. （）
