Abstract
Promoting enterprise digital transformation is of great significance in accelerating the innovation capability of green technology and boosting green and low-carbon economic development. Therefore, based on the textual analysis of enterprise annual reports, the measurement index of enterprise digital transformation was constructed, and combined with the data of listed, A-share companies in Shanghai and Shenzhen from 2011 to 2021, a quantitative study was conducted on the relationship between enterprise digital transformation and green technology innovation. The quantitative study shows that there is a significant positive correlation between enterprise digital transformation and green technology innovation. The CEO IT background plays a positive moderating role between digital transformation and green technology innovation in enterprises. Based on the quantitative study from the perspective of fiscal incentives, it was found that different fiscal incentive policies play different roles in an enterprises’ digital transformation and green technology innovation; that is, government subsidies play an intermediary role between the two, and tax preferences play a positive moderating role between the two. This research enriches the mechanism analysis between enterprise digital transformation and green technology innovation, and it provides a useful exploration for the further promotion of both enterprise digital transformation and green technology innovation.
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