Research On The Impact And Path Of Government Subsidies On The Green Innovation Performance Of New Energy Vehicle Enterprises

The rapid economic development,the massive use of energy,the resulting energy depletion and the consequent environmental pollution have attracted great attention worldwide.New energy vehicle enterprises not only reduce the damage to energy but also protect the ecological environment in a large part,so the state attaches great importance to new energy businesses.As high-tech enterprises,and only by making great efforts in technology research and development to achieve effective improvement of technology transformation efficiency can we promote the rapid development of enterprises.To this end,enterprises should pay attention to R&D activities and improve the efficiency,and the government should actively guide the restructuring of industries and introduce supportive policies to promote rapid and high-quality development of new energy vehicle enterprises.The purpose of this thesis is to explore the path of influence of government subsidy methods on the green innovation performance of BYD,a new energy vehicle company.Firstly,the research background and significance of this thesis are introduced.Secondly,based on the research of literature,the government subsidies are divided into two ways: direct government subsidies and tax incentives.Then Green Innovation Performance Indicators Evaluation System is constructed from two aspects,using entropy method and multiple linear regression method,this thesis calculates and tests the effect of government subsidies on green innovation performance of BYD,and uses trend analysis method to analyze the effect of government subsidies on green innovation performance of BYD,and finally summarize the corresponding impact transmission path.The results show that both direct government subsidies and tax incentives positively affect BYD’s green innovation performance,and affect the green innovation performance of enterprises through the transmission path of "increasing R&D input-improving technological innovation efficiency-expanding innovation output",but there are differences in the two paths:direct government subsidies promote independent innovation by directly providing funds to enterprises;Tax incentives are to reduce the burden of enterprise revenue,reduce capital outflow,and save money in R&D and innovation activities,so as to improve the green innovation efficiency of enterprises and expand the output of innovative technologies and products.The two complement each other,jointly promote the progress of enterprise R&D innovation,and help enterprises improve their green innovation performance.Through the analysis of the article,the following enlightenment is obtained: from the government level,we should pay attention to the timely policy,improve the supporting system,and increase approval and supervision;From the perspective of enterprises,it is necessary to enhance independent innovation of enterprises,strengthen the disclosure of government subsidies,and improve the output efficiency of enterprises.