Abstract
Through empirical analysis, this study proves that government R&D subsidies play a positive role in promoting enterprises' green innovation activities, and the strengthening of environmental regulation further amplifies this impact. Meanwhile, financing constraints and financing costs, acting as mediating variables, reveal the pathway by which government subsidies indirectly promote green innovation by improving the corporate financing environment. The research provides a basis for the government to formulate fiscal support policies to promote corporate green innovation.
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