Many countries have implemented incentive policies to support green R & D. However, the behavior of enterprises using the information asymmetry between government and enterprises to camouflage green R & D and obtain preferential policies will lead to the failure of policies. In order to explore the effectiveness of policies in stimulating green R & D, this paper studies the diffusion of green R & D in the photovoltaic industry under different scenarios of incentives and supervision. The results show that: (1) improving regulatory capacity or punishment can inhibit the behavior of enterprises camouflage as green R & D. (2) Under current policies, R & D tax incentives increasing has no obvious effect on the diffusion of green R & D. (3) When implementing the green R & D quota system (GRDQS), the diffusion of green R & D can be deduced under model, even if the R & D tax preference is cancelled. Based on our model, we believe that the GRDQS is an effective means to encourage the photovoltaic industry to carry out green R & D.

许多国家已经实施了激励政策来支持绿色研发。但是，企业利用政府与企业之间的信息不对称来伪装绿色研发并获得优惠政策的行为将导致政策失败。为了探讨刺激绿色研发的政策的有效性，本文研究了在激励和监督的不同情景下，绿色研发在光伏产业中的扩散。结果表明：（1）提高监管能力或惩罚措施可以抑制企业伪装成绿色研发的行为。（2）在现行政策下，增加研发税收优惠对绿色研发的扩散没有明显影响。 D.（3）在实施绿色研发配额制度（GRDQS）时，即使取消了研发税收优惠，也可以通过模型推导绿色研发的扩散。根据我们的模型，我们认为GRDQS是鼓励光伏行业进行绿色研发的有效手段。