R&D资源的不合理配置制约着绿色技术创新效率的提升，严重阻碍中国绿色高质量发展的进程。基于2011—2020年中国30个省级行政区的面板数据，研究R&D资源错配以及数字经济对工业绿色技术创新效率的影响。将代表环境收益的工业固体废物无害率引入工业绿色技术创新效率的测度指标体系，运用超效率SBM模型测算中国工业绿色技术创新效率，并测算R&D资源的错配程度；构建双向固定效应模型，回归分析R&D资源错配对工业绿色技术创新效率的影响；构建门槛效应模型，回归分析数字经济对R&D资源错配、工业绿色技术创新效率起到协调作用的门槛效应。结果表明：(1)中国30个省级行政区的工业R&D资源均表现出配置匮乏的问题；(2) R&D资源错配会显著抑制中国工业绿色技术创新效率的提高；(3)在数字经济的调节作用下，R&D资源错配会对工业绿色技术创新效率呈现“U”型的影响机制，当数字经济达到门槛值后，R&D人员和资金都会从抑制效率提高转变为促进效率提升。本研究丰富了绿色技术创新效率的研究思路，并为加快数字经济发展、优化资源配置、提高工业绿色技术创新效率提供了实证依据与政策建议。

    Industrial green technology innovation is an important link to promote green development and harmonious coexistence between man and nature, and it plays a vital role in promoting the development of real economy and promoting new industrialization. However, the unreasonable allocation of R&D resources restricts the improvement of the innovation efficiency of industrial green technology and seriously hinders the process of China′s green development. With the rapid development of digital technology, digital economy has achieved unprecedented development, and it has a profound impact on the mode of production and production factors. Based on the panel data of 30 provincial-level regions in China from 2011 to 2020, this paper studied and measured the impact of R&D resource mismatch on innovation efficiency of industrial green technology, as well as the impact mechanism of digital economy development on R&D resource mismatch and innovation efficiency of industrial green technology.Introducing the harmless rate of industrial solid waste representing environmental benefits into the measurement index system of the innovation efficiency of industrial green technology, this paper used the super efficiency SBM model to estimate the innovation efficiency of China′s industrial green technology, and calculate the degree of mismatch of R&D resources by modeling. A two-way fixed effect model of time and individual was established to analyze the influence of R&D resource mismatch on innovation efficiency of industrial green technology. A threshold effect model was built to regress and analyze the threshold effect that digital economy plays a coordinating role in R&D resource mismatch and innovation efficiency of industrial green technology. The results show that: (1) The industrial R&D resources in 30 provincial-level administrative regions in China have shown a shortage of allocation, and the efficiency of industrial green technology innovation shows strong regional heterogeneity; (2) The mismatch of R&D personnel and capital will significantly inhibit the improvement of China′s innovation efficiency of industrial green technology. The regression results showed that compared with R&D personnel, R&D capital mismatch has a stronger and more significant inhibitory effect on the efficiency of industrial green technology innovation; (3) Under the moderating effect of digital economy, R&D resource mismatch has a U-shaped influence mechanism on the efficiency of industrial green technology innovation. When the digital economy reaches the threshold value, R&D personnel and capital will change from inhibiting the improvement of efficiency to promoting the improvement of efficiency. The threshold value of R&D personnel is higher than that of R&D capital, but the positive promotion coefficient after reaching the threshold is much larger than that of R&D capital. This paper will enrich the research ideas on the innovation efficiency of industrial green technology, and provide empirical basis and policy recommendations for accelerating the development of the digital economy, optimizing resource allocation, and promoting the efficiency of industrial green technology innovation.