中间品进口、绿色创新与企业碳强度——基于质量和产品转换维度

Imported Intermediate Goods, Green Innovation, and Corporate Carbon Intensity—Based on the Dimensions of Quality and Product Switching

摘要: 实现“双碳”目标的关键在于微观企业的减排行为，而投入要素优化与调整是企业碳减排的重要环节。本文在产品质量和转换双视角下考察了中间品进口行为对制造业企业碳强度的影响。利用我国2007~2015年上市公司与中国海关进出口数据，测算了企业中间品进口质量与产品转换指标，并进一步探究了质量和转换两个维度影响碳强度的作用机制。研究发现，进口中间品质量提升和转换调整均能抑制企业碳强度的增长，且分样本结果表明，在非国有企业、高科技企业、非高污染企业样本中对碳强度的影响系数更大。此外，本文发现两种方式的作用机制有所不同，中间品质量的提升能够通过提高企业绿色创新水平进而抑制碳强度增长。文章的研究成果为从企业进口中间品调整视角抑制碳强度并促进创新提供了决策参考。

Abstract: The key to achieving the “dual carbon” goals lies in the emission reduction behaviors of micro-level enterprises, with the optimization and adjustment of input factors being a crucial part of corporate carbon reduction. This paper examines the impact of intermediate goods imports on the carbon intensity of manufacturing firms from the dual perspectives of product quality and product switching. Using data from Chinese listed companies and customs import-export records between 2007 and 2015, we measure the quality of imported intermediate goods and product switching indicators at the firm level, and further explore the mechanisms through which these two dimensions affect carbon intensity. The findings reveal that both the improvement of imported intermediate goods quality and product switching can suppress the growth of corporate carbon intensity. Sub-sample analysis indicates that the effect is more pronounced in non-state-owned enterprises, high-tech firms, and non-high-pollution industries. Additionally, the study identifies distinct mechanisms for these two approaches: the enhancement of intermediate goods quality can reduce carbon intensity by boosting green innovation. The research provides decision-making insights for curbing carbon intensity and fostering innovation through the lens of firms’ intermediate goods import adjustments.