政府绿色采购能否促进企业绿色低碳转型?OA

How to leverage green fiscal policies to incentivize the green and low-carbon transformation of firms has become a critical issue in advancing the comprehensive green transition of economic and social development.Focusing on the green procurement of government,this study uses data from China's national tax survey to examine its impact on the green and low-carbon transformation of firms and the underlying mechanisms.The results show that obtaining government green procurement contracts significantly promotes the green and low-carbon transformation of firms,and this finding remains robust after a series of robustness checks and after addressing potential endogeneity concerns.Mechanism analysis indicates that government green procurement facilitates the green and low-carbon transformation of firms by optimizing their energy consumption structure and incentivizing technological upgrading.Further heterogeneity analysis reveals that the positive effect is more pronounced among firms in regions with stronger government support,higher public environmental awareness,firms receiving green procurement orders from local governments,and firms with weaker actual profitability.This study provides robust empirical evidence on the effects which government green procurement policies exerting on the green development of firms,and offers important policy implications for improving green fiscal policies and promoting greener and lower-carbon economic and social development.