中国人口·资源与环境2025，Vol.35Issue(12)：85-96,12.DOI:10.12062/cpre.20250613
新质生产力赋能企业碳绩效提升:理论机制与实证检验
New quality productive forces empowering corporate carbon performance improvement:theoretical mechanisms and empirical tests
摘要
Abstract
In the pursuit of a strong social responsibility image and market competitiveness,improving carbon performance is particu-larly crucial for enterprises.New quality productive forces,which are a form of green productivity driven by revolutionary technological breakthroughs,impose high-standard requirements on laborers,means of labor,and objects of labor—requirements that exert a far-reaching impact on corporate carbon performance.Therefore,against the backdrop of China's"dual carbon"goals and rooted in the the-ory of new quality productive forces,this study applied the two-factor theory of productivity to construct an index system of new quality productive forces for enterprises.It empirically analyzed how new quality productive forces influenced corporate carbon performance and further tested the influence pathways and heterogeneous effects of such productive forces.The study found that:① The develop-ment of new quality productive forces significantly enhanced corporate carbon performance.② The development of new quality produc-tive forces positively affected corporate carbon performance primarily through two channels:R&D innovation and internal control.③ Compared with non-state-owned enterprises,the development of new quality productive forces had a more pronounced effect on im-proving carbon performance in state-owned enterprises;compared with non-high-tech enterprises,its impact was more significant in high-tech enterprises;and compared with labor-intensive and capital-intensive enterprises,it played a more critical role in boosting car-bon performance in technology-intensive enterprises.Finally,based on these conclusions,the study proposes that:① Enterprises should actively cultivate green productivity,increase investment in green and low-carbon R&D,drive energy conservation and carbon reduction through key disruptive technological breakthroughs,and flexibly explore industry-academia-research cooperation models to integrate resources and foster innovation.② Enterprises should establish digital intelligent internal control and carbon emission infor-mation systems to manage carbon emissions throughout the decision-making,monitoring,and feedback processes,promoting the deep integration of digital intelligent technology with carbon emission management.③ The government should avoid"one-size-fits-all"envi-ronmental regulations,rationally adjust the intensity of low-carbon policies,flexibly adopt quota mechanisms,build platforms for evalu-ating and transforming green and low-carbon scientific and technological achievements,create a green and low-carbon financial support system,reduce the tax burden on"green"enterprises,improve the reward-punishment mechanism for corporate green development and the R&D innovation incentive system,and accelerate the transformation and application of green and low-carbon technologies.关键词
新质生产力/企业碳绩效/研发创新/内部控制Key words
new quality productive forces/corporate carbon performance/R&D innovation/internal control分类
管理科学引用本文复制引用
马德芳,谢禹泽,黄满盈,闫森冒..新质生产力赋能企业碳绩效提升:理论机制与实证检验[J].中国人口·资源与环境,2025,35(12):85-96,12.基金项目
国家社会科学基金一般项目"由'三元悖论'走向'生态共生'的数据安全治理现代化研究"(批准号:23BTQ072). （批准号:23BTQ072）
