政府数字化绿色化激励协同与企业关键核心技术突破OACHSSCD

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.