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| 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 |
| Sun Zhenqing,Nie Wenyu |
| （School of Economics and Management, Tianjin University of Science and Technology, Tianjin 300450，China） |
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Abstract 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.
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Received: 19 July 2021
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