There are many factors affecting the green development of enterprises by environmental tax law, but traditional economists are limited by the development of technology and can only analyze the relationship between them by establishing an ordinary econometric model. The development of computer technology makes it possible to analyze this problem in depth. Dr. Li Xiangju established a spatial econometric model by using computer, brought more influencing factors into the scope of the model, and reached a widely recognized conclusion through computer big data analysis. By analyzing Dr. Li Xiangju's computer modeling research, this paper deeply discusses the scientificity and theory of computer modeling research. It provides theoretical support for the wide application of computer modeling.
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