政府数字化绿色化激励协同与企业关键核心技术突破

丁子家1　向海凌2

（1.华南师范大学；2.广东金融学院）

摘要：关键核心技术突破既是企业在行业中保持自身竞争力的核心，也是国家塑造竞争新优势的关键。本文基于2007—2023年沪深A股上市公司数据，实证检验政府数字化绿色化激励协同对企业关键核心技术突破的影响及其作用机制。研究结果表明，政府数字化绿色化激励协同促进了企业关键核心技术突破。机制检验结果显示，政府数字化绿色化激励协同能够通过风险管理、投资增强和资源整合来促进企业关键核心技术突破。异质性分析发现，激励协同具有政府意志依赖性，即在“为创新而竞争”的政府竞争偏好下，政府数字化绿色化激励协同对企业关键核心技术突破的促进作用更明显，而在“为增长而竞争”的偏好下则不明显。本文的研究结论为新时代优化政府激励机制、重塑创新要素培育体系、优化创新产业布局提供了经验启示。

关键词：政府数字化绿色化激励协同；关键核心技术突破；政府竞争激励；耐心资本；新质生产力

作者简介：丁子家，华南师范大学经济与管理学院博士研究生，广州，510006；向海凌，广东金融学院金融与投资学院讲师，通信作者，广州，510521。

基金项目：国家社会科学基金青年项目“数字化绿色化政策协同对未来产业发展的影响评估、机制分析与优化路径研究”（25CJY001）

引用格式：丁子家,向海凌.政府数字化绿色化激励协同与企业关键核心技术突破[J].经济与管理研究,2026,47(5):18-33.

Synergy of Government Digital and Green Incentives and Firms’ Breakthroughs in Core Technologies in Key Fields

DING Zijia¹, XIANG Hailing²

(1. South China Normal University, Guangzhou 510006;

2. Guangdong University of Finance, Guangzhou 510521)

Abstract: As scientific and technological strength forms the core of global economic competition, breakthroughs in core technologies in key fields are vital for supply chain safety, great self-reliance and strength in science and technology, and high-quality economic development. Amid the deep integration of digitalization and greening in the new round of scientific and technological revolution, single policy tools often struggle to balance technological innovation efficiency with environmental compliance. Therefore, exploring how to guide and support firms to make breakthroughs in core technologies in key fields via the synergy of digital and green incentives becomes an urgent task. This is highly vital for addressing China’s bottlenecks in top-tier fields like advanced manufacturing and chip design.

Based on panel data from A-share listed firms in China from 2007 to 2023, this paper empirically examines the direct impact of the synergy of government digital and green incentives on firms’ breakthroughs in core technologies in key fields and its mechanisms. The findings indicate that this synergy can drive such breakthroughs. Mechanism tests reveal that the driving effect operates mainly through risk management, investment enhancement, and resource integration. Heterogeneity analysis shows that the synergy of incentives exhibits government-will dependence, and the driving effect is more pronounced under the government preference of “competing for innovation” and is not significant under the preference of “competing for growth”. These conclusions provide empirical insights for optimizing government incentive mechanisms, reshaping the innovation factor cultivation system, and perfecting the layout of innovation industries in the new era.

The marginal contributions are threefold. First, from a novel research angle, this paper breaks the limits of single-point policy evaluation by directly focusing on the synergistic effects of government digital and green fiscal subsidies. By building a coupling coordination degree model, the paper clearly distinguishes synergistic empowerment from incentive overload. This fills a research gap regarding the influence of the multidimensional incentive synergy of government fiscal instruments on the real economy. Second, regarding core research content, this paper not only deepens the prior theoretical framework of key factors driving breakthroughs in core technologies in key fields but also attempts to unveil the black box of core relationships from three perspectives—risk management, investment enhancement, and resource integration—thereby providing a new micro-level perspective for fostering corporate innovation resources. Finally, in terms of theory extension, this paper evaluates the effectiveness of government incentives within the framework of local governments’ competing preferences, revealing the local policy environment and institutional logic that shape the effectiveness of fiscal subsidies and enhancing the practical context relevance and policy guidance value of the empirical findings.

Keywords: synergy of government digital and green incentives; breakthroughs in core technologies in key fields; government competition incentive; patient capital; new quality productive forces

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