重庆交通大学学报（社会科学版）2026，Vol.26Issue(2)：114-128,15.
绿色信贷政策对绿色企业财务绩效的影响
Impact of Green Credit Policies on the Financial Performance of Green Enterprises Based on the Perspective of Tax Incentives
摘要
Abstract
Whether the green credit policy can enhance the financial performance of green enterprises is the key to promoting the greening and low-carbonization of economic and social development and achieving the sustainable development of new quality pro-ductivity.With the panel data of A-share listed companies from 2008 to 2022,the impact of green credit policy on the financial performance of green enterprises is investigated by using models such as double difference,on the basis of which robustness test and heterogeneity analysis are carried out.It is found that the green credit policy significantly improves the financial performance of green enterprises,and from the mechanism path,the green credit policy enhances the financial performance of green enterpri-ses by reducing their tax burden and then improving their financial performance.The heterogeneity test found that the effect of green credit policy on financial performance is more significant in green enterprises with economically developed provinces,large scale and high proportion of fixed assets.Further research shows that CSR has a positive moderating effect in green credit policy to enhance the financial performance of green enterprises.The results will better serve the development of China's green and low-carbon economy,realize the sustainable implementation of the policy,and provide a reference for green enterprises to participate in the green capital market more effectively.关键词
绿色企业/财务绩效/税收负担/企业社会责任Key words
green enterprise/financial performance/tax burden/corporate social responsibility分类
管理科学引用本文复制引用
李敏,杨海燕,周云飞..绿色信贷政策对绿色企业财务绩效的影响[J].重庆交通大学学报（社会科学版）,2026,26(2):114-128,15.基金项目
中央高校基本科研业务费项目"供应链创新生态系统下农业数字化转型的动力机制与政策选择研究"(300102234622) （300102234622）
陕西省社会科学基金项目"陕西农业数字化转型的动力机制与政策选择研究"(2023D009) （2023D009）
陕西省教育厅科研计划项目"陕西旅游者出行成本效益分析与仿真模型研究"(20JZ013) （20JZ013）
西安市会计学会项目"企业数据资产信息披露对股价同步性的影响路径研究" （）
