【摘要】 绿色低碳发展是解决目前全球环境污染以及能源快速消耗问题、实现可持续发展的重要方式，而财政和金融作为资金外部供给的重要表现形式，在支持绿色低碳发展方面具有不可替代的作用。本文梳理了我国财政金融协同支持绿色低碳发展的政策背景，选取具有绿色准公益性特点的可再生能源领域作为研究方向，以可再生能源财政金融协同支持政策建立准自然实验，利用双重差分模型，实证检验政策实施效果。结果表明：政策的实施有助于缓解可再生能源企业的融资约束，提高企业长期融资能力；在其他因素不变的情况下，政策的出台更有利于推动非国有企业融资状况的改善。进一步研究发现，企业融资状况的改善，有利于企业绿色技术创新，并实现经济低碳发展。更多还原

【Abstract】 Green low-carbon development is an important way to solve the current global environmental pollution and rapid energy consumption problems and achieve sustainable development. As an important form of external supply of funds, finance and finance play an irreplaceable role in supporting green low-carbon development. This paper sorts out the policy background of my country’s fiscal and financial synergistic support for green low-carbon development, selects the renewable energy field with green quasi-public characteristics as the research direction, establishes a quasi-natural experiment based on the fiscal and financial synergistic support policy of renewable energy, and uses the Differences-inDifferences model to empirically test the effect of policy implementation. The results show that, the implementation of the policy can help ease the financing constraints of renewable energy enterprises and improve the long-term financing capacity of enterprises; when other factors remain unchanged, the introduction of the policy is more conducive to promoting the improvement of the financing situation of nonstate-owned enterprises. Further research found that the improvement of corporate financing is conducive to corporate green technology innovation and the realization of low-carbon economic development.更多还原