中文摘要：

文章基于福建28家上市公司数据，利用多元线性回归分析法，识别样本上市公司低碳生产行为的关键影响因素，主要研究结论为：资产利润率、政府补助、税收优惠、金融支持、行业污染属性和消费者属性对样本上市公司低碳生产行为具有显著的正面作用。据此提出三条政策建议：完善和贯彻工业企业低碳生产转型的扶持政策，发挥扶持政策的驱动作用；强化对工业企业低碳生产投资的融资扶持，奠定坚实的资金保障；强化消费者对工业企业低碳生产转型的监督压力。

英文摘要：

Based on the data of 28 listed companies in Fujian Province,the paper uses the multiple linear regression analysis method to identify the key factors affecting sample listed companies’low-carbon production behavior. The main conclusions show that return on assets, government subsidies, tax preference, financial support, industry pollution attributes and con-sumers’ attributes have significant positive effects on sample listed companies’low-carbon production behavior. The paper, based on the results, puts forward three policy suggestions, playing a driving role of support policies through improving and implementing the support policies of low-carbon production transformation of industrial enterprise;laying a solid financial se-curity by strengthening the financing support for industrial enterprise to invest in low-carbon production;and strengthening su-pervision pressure from consumers on the low-carbon production transformation of industrial enterprise.