随着我国经济的快速发展，我国对汽车制造企业的规制也越来越重视。因为 汽车制造企业不仅是我国经济的重要支柱，也是给环境造成污染的主要来源之一。 汽车制造企业的绿色技术创新在很大程度上影响着我国的环境和人民的生活质 量。以往在绿色技术创新对企业经济绩效影响上的研究，学术界并未得出统一的 观点，有的学者认为企业进行绿色技术的创新肯定需要大量资金或者其他资源的 投入的占用，进而影响企业的正常运行和绩效，降低企业的发展速度和水平；但 是也有学者持相反的观点，他们以波特假说为基础，进行思考和研究，认为企业 进行绿色技术创新可以减少企业资源的消耗，提升生产效率，进而促进企业绩效 的增长。经过多年的研究和探讨，对于上述问题仍未有一致结论，得出的结果反 而更加多样和复杂。因此，本文以我国的汽车制造企业为切入点，对微观层面的 绿色技术创新和企业财务绩效之间的关系进行研究和探讨。 本文根据一定的规则对我国汽车制造企业进行筛选，最终得到了在沪深两市 上市的63家汽车制造企业2015-2019年连续五年的数据，提出了绿色技术创新 和企业财务绩效关系的相关研究假设和调节变量的相关研究假设。根据上述假设 进行本文理论模型的构建，并且以托宾Q为被解释变量，绿色发明专利申请量 和绿色实用新型专利申请量为解释变量，吸收能力为调节变量，对样本企业的数 据进行整理和分析，对相关的假设进行验证，得出以下结论：一是绿色技术创新 对我国汽车制造企业的财务绩效有显著的促进作用，且绿色发明专利对企业财务 绩效的促进效果更加显著；二是吸收能力对绿色技术创新和当期企业财务绩效之 间的关系有显著的负向调节作用。并且根据上述结论，提出具有针对性的建议和 意见，在丰富微观层面的绿色技术创新对企业财务绩效影响相关理论的同时，也 帮助企业决策者更为清晰有效地认识和了解吸收能力、绿色技术创新和财务绩效 之间的关系，从而更好地做出决策，促进企业的绿色可持续发展。 关键词：汽车制造企业，绿色技术创新，企业财务绩效，吸收能力 III Abstract With the rapid development of China's economy, more and more attention has been paid to the regulation of automobile manufacturing enterprises. Because automobile manufacturing enterprises are not only an important pillar of China's economy, but also one of the main sources of environmental pollution. The green technology innovation of automobile manufacturing enterprises has a great impact on the environment and quality of people's life in China. Previous studies on the impact of green technology innovation on the economic performance of enterprises have not come to a unified point of view. Some scholars believe that the green technology innovation of enterprises require a lot of capital or other resources, which will affect the operation and performance of enterprises and reduce the development speed and level of enterprises. However, based on Porter hypothesis, some scholars hold the opposite view, they think that green technology innovation can reduce the consumption of enterprise resources, improve production efficiency, and promote the growth of enterprise performance. After years of research and discussion, there is no consensus on the issue, and the results are more diverse and complex. Therefore, this paper takes China's automobile manufacturing enterprises as the point to study and discuss the relationship between micro level green technology innovation and enterprise financial performance. According to certain rules, this paper selects the automobile manufacturing enterprises in China, and obtains five years data of 63 automobile manufacturing enterprises listed in Shanghai and Shenzhen stock markets from 2015 to 2019, and puts forward the related research hypotheses of the relationship between green technology innovation and enterprise financial performance and the research hypotheses of moderate variable. According to the above assumptions, this paper constructs the theoretical model, and takes Tobin Q as the dependent variable, green invention patent and green utility patent as the independent variables, absorptive capacity as the moderate variable and analyzes the data of sample enterprises, verifies the relevant assumptions, and draws the following conclusions: first, the green technology innovation has a positive effect on China's automobile manufacturing. Second, absorptive capacity has a significant negative moderating effect on the relationship between green technology innovation and corporate financial performance. According to the conclusions, the paper puts forward targeted IV suggestions and opinions from two aspects, hope to not only enrich the micro level theory of the impact of green technology innovation on enterprise financial performance, but also help enterprise decision-makers understand the relationship between absorptive capacity, green technology innovation and financial performance more clearly and effectively, so as to promote the green sustainable development of enterprises. Key words: automobile manufacturing enterprises, green technology innovation, enterprise financial performance, absorptive capacity V 目 录 关于学位论文使用授权的声明 .................................................................... I 摘要................................................................................................................ II Abstract ......................................................................................................... III 第一章 绪论.................................................................................................... 1 一、研究背景及意义.................................................................................... 1 （一）研究背景.................................................................................... 1 （二）研究目的和意义........................................................................ 2 二、研究内容和方法.................................................................................... 3 （一）研究内容.................................................................................... 3 （二）研究方法.................................................................................... 3 （三）研究技术路线............................................................................ 4 三、本文可能的创新之处............................................................................ 4 第二章 理论基础与文献回顾 ................................................................... 6 一、理论基础................................................................................................ 6 （一）技术创新理论............................................................................ 6 （二）资源基础理论 ............................................................................ 7 （三）组织学习理论 ............................................................................ 8 二、文献回顾................................................................................................ 9 （一）绿色技术创新的概念................................................................ 9 （二）绿色技术创新对企业财务绩效的影响.................................. 10 （三）吸收能力的调节作用.............................................................. 12 （四）国内外研究述评...................................................................... 13 第三章 我国汽车制造企业绿色技术创新历程及现状 .................. 14 一、我国汽车制造企业发展历程及现状.................................................. 14 （一）我国汽车制造企业界定.......................................................... 14 （二）我国汽车制造企业发展历程.................................................. 14 （三）我国汽车制造企业发展中存在的问题.................................. 16 二、我国汽车制造企业绿色技术创新情况.............................................. 17 （一）汽车制造企业绿色技术创新的背景...................................... 17 （二）绿色技术创新的影响因素...................................................... 18 （三）我国汽车制造企业绿色技术创新现状.................................. 20 第四章 研究设计 ........................................................................................ 22 一、研究假设.............................................................................................. 22 VI （一）绿色技术创新对企业财务绩效影响的研究