【摘要】 新质生产力推动了生产方式的变革，价值创造不再单纯依赖传统生产要素，以知识和创新为内核的无形资产在中国经济发展中扮演日趋重要的角色。从新质生产力的内涵和特征出发，本文以无形资产为研究切入点，探讨此类“新”生产要素对中国区域绿色发展效率的贡献。通过资本化无形资产，本文发现，无形资产在中国区域的发展极不平衡，且其能够有效提升中国大部分省份的绿色发展效率。忽视无形资产无法捕捉知识和技术溢出对绿色经济发展效率的贡献，从而低估了区域技术效率的提升。建立健全无形资产相关统计与会计制度，加快无形资产的资本化进程，切实关注此类“新”的生产要素对经济发展的贡献，探索新生产方式下的经济增长研究框架，是解构新质生产力的重要突破口，也是提升中国区域绿色发展效率的关键。更多还原

【Abstract】 New quality productive forces promote the revolution of the production mode. Value creation no longer solely relies on traditional production inputs but more on knowledge and innovation. Intangible capital as the carrier of knowledge and innovation is increasingly important in China’s economic development. According to the connotations and characteristics of the new quality productive force, this paper takes intangible capital as the research point to evaluate such “new” input factors’ contributions to China’s regional green development productivity. By capitalising intangible capital,this paper concludes that intangible capital development is unbalanced among Chinese regions and can effectively improve green productivity in most areas. The ignorance of intangible capital would underestimate the contributions of knowledge and technical spillovers to regional productivity improvement,thus underestimating the improvement in technical efficiency change. The construction of a well-established statistical and accounting system of intangible resources, the awareness of the contributions of these “new” input resources, and the establishment of an economic analysis framework under the new production mode are the keys to disentangling the new quality productive force and improving China’s regional green development productivity.更多还原