碳中和目标下财政信息透明度对区域绿色创新能力的影响——基于空间溢出效应与门槛效应双重视角

基于Super-SBM模型，测算中国内地30个省市区域绿色创新能力并分析其空间相关性，引入财政透明度，实证分析财政信息透明对区域绿色创新能力的空间溢出效应和双门槛效应。研究结果表明：①我国区域绿色创新能力上升趋势明显，从高到低依次为东部、中部和西部，空间上呈现正相关性；②财政信息透明对区域绿色创新能力存在显著正向空间溢出效应；③财政信息透明度分值在25.916以下时对区域绿色创新能力呈现正效应，介于25.916～64.840之间时促进效应增强，跨过门槛值64.840后，由于交易成本过高、创新预期收益趋于稳定等原因，对区域绿色创新能力产生微弱的负效应。基于此，对中国2060年实现碳中和目标提出若干建议。

The Impact of Financial Information Transparency under the Carbon Neutrality Target on the Regional Green Innovation Capability:Based on the Dual Perspective of Spatial Spillover Effect and Threshold Effect

Based on the Super-SBM model, it measures China's provincial green innovation capability and analyzes its spatial correlation, introduces fiscal transparency, and empirically analyzes the spatial spillover effect and double threshold effect of fiscal information transparency on regional green innovation capabilities. The results show that: (1) The green innovation capacity of China's provinces has an obvious upward trend. The sub-regions are east, central, and west from high to low, showing a positive spatial correlation. (2) Financial information transparency has a significant positive spatial spillover effect on regional green innovation capabilities. (3) When the fiscal information transparency score is below 25.916, it has a positive effect on the regional green innovation capability. When it is between 25.916 and 64.840, the promotion effect is enhanced. After crossing the threshold of 64.840, the transaction cost is too high and the expected benefits of innovation Stability and other reasons have a weak negative effect on the regional green innovation capability. Based on this, three suggestions are made for China to achieve its carbon neutral goal by 2060.