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新质生产力以其绿色性和创新性推动企业绿色发展绩效的提升,助力制造业企业可持续发展。分别从理论和实证两个层面对新质生产力与企业绿色发展绩效之间的关系进行分析,选取2015—2023年沪深A股制造业上市公司为研究样本,探讨绿色技术创新的中介效应,以及不同情境下的异质性作用。研究结果显示:企业培育和发展新质生产力对绿色发展绩效提升有显著促进作用;新质生产力可以通过提高绿色技术创新水平间接提升企业绿色发展绩效;企业培育和发展新质生产力对高污染企业绿色发展绩效的提升作用更显著,在不同产权性质的企业之间没有显著差别。为促进制造业企业培育和发展新质生产力,提升绿色发展绩效,推动企业高质量发展提供参考与借鉴。

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