创新驱动视角下企业创新效率及要素投入差异性研究——基于新能源汽车上市企业的经验数据
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摘要
本文以新能源汽车上市企业为研究对象,构建创新驱动政策评价指标体系,运用DEA法计算2015～2017年创新驱动政策对新能源汽车上市企业的支撑效率,借助灰色关联分析法,以综合效率为参考序列,进一步探讨了创新驱动政策中新能源汽车上市企业各投入要素与综合效率的关联度,并重点分析政府补助与税收优惠作用效果之间的差异。结果表明:(1)新能源汽车上市企业整体创新效率较低,且部分企业受补贴退坡的影响较大;(2)西部地区平均创新效率显著高于东、中部地区;(3)创新驱动政策中政府补助与税收优惠在不同企业间作用效果差异较明显。
This paper takes the listed companies of new energy vehicles as the research object,constructs the evaluation index system of innovation-driven policies,and uses DEA method to calculate the support efficiency of innovation-driven policies for new energy vehicles listed enterprises in 2015～2017,with the gray correlation analysis method and the comprehensive efficiency as the reference sequence,the relationship between the input factors and the comprehensive efficiency of the new energy vehicle listed enterprises in the innovation-driven policy is further discussed,and analyzes the difference between the government subsidy and the tax incentive effect.The results show:(1)the overall innovation efficiency of listed companies in new energy vehicles is relatively low,and some enterprises are greatly affected by subsidies;(2)the average innovation efficiency in the western region is significantly higher than that in the eastern and central regions;(3)in the innovation-driven policy,the effect of government subsidies and tax incentives between different enterprises is more obvious.
This paper takes the listed companies of new energy vehicles as the research object,constructs the evaluation index system of innovation-driven policies,and uses DEA method to calculate the support efficiency of innovation-driven policies for new energy vehicles listed enterprises in 2015～2017,with the gray correlation analysis method and the comprehensive efficiency as the reference sequence,the relationship between the input factors and the comprehensive efficiency of the new energy vehicle listed enterprises in the innovation-driven policy is further discussed,and analyzes the difference between the government subsidy and the tax incentive effect.The results show:(1)the overall innovation efficiency of listed companies in new energy vehicles is relatively low,and some enterprises are greatly affected by subsidies;(2)the average innovation efficiency in the western region is significantly higher than that in the eastern and central regions;(3)in the innovation-driven policy,the effect of government subsidies and tax incentives between different enterprises is more obvious.
引文
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[16]张月丽.创新驱动政策、研发投入与企业绩效[D].太原:山西财经大学,2018.
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[2]Audretsch D B,Thurik A R.Capitalism and Democracy in the 21st Century:From the Managed to the Entrepreneurial Economy[J].Journal of Evolutionary Economics,2000,10(1-2):17～34.
[3]雍兰利,赵朝霞.面向创新驱动发展战略的中国创新政策重构[J].科技进步与对策,2015,32(11):98～102.
[4]盛明科,罗娟.中印科技创新战略与政策比较研究——以印度STI和中国《国家创新驱动发展战略纲要》为例[J].科技进步与对策,2018,35(18):127～134.
[5]李丹,王欣.政策工具视阈下中国创新驱动发展政策研究[J].中国科技论坛,2017,(7):19～27,48.
[6]蒋绚,张培培.制度、政策与运行机制:瑞典创新驱动发展研究与启示[J].武汉大学学报(哲学社会科学版),2017,70(5):131～142.
[7]Bronzini R,Iachini E.Are Incentives for R&D Effective?Evidence from a Regression Discontinuity Approach[J].Social Scie-nce Electronic Publishing,2014,(4):100～134,35.
[8]张云箫.政府补助、税收优惠与研发投入[D].杭州:浙江大学,2018.
[9]郑智荣.财政补贴、税收优惠与企业创新绩效[D].蚌埠:安徽财经大学,2016.
[10]Gary C Biddle,Gilles Hilary,Rodrigo S Verdi.How Does Financial Reporting Quality Relate to Investment Efficiency?[J].Journal of Accounting and Economics,2009,48(2-3):112～131.
[11]查梓琰,李怡瑶.财税激励政策对高新技术企业发展影响的研究——基于广东省高新技术企业面板数据的实证分析[J].现代经济信息,2017,(15):29～32.
[12]李华晶,孙怡,任璐.新能源上市公司绿色技术创新绩效研究[J].科技管理研究,2017,37(21):240～246.
[13]陶敏,李洪伟.我国环境治理投资效率评价及其关键影响因素再分析[J].技术经济与管理研究,2017,(10):24～28.
[14]邓聚龙.灰色系统基本方法[M].武汉:华中理工大学出版社,2005:74.
[15]肖利平,蒋忱璐.高技术产业技术创新效率的阶段性特征及其动态演变[J].商业研究,2017,(10):153～161.
[16]张月丽.创新驱动政策、研发投入与企业绩效[D].太原:山西财经大学,2018.
[17]张永安,张瑜筱丹.创新创业政策对区域新动能支撑效率的多视角分析[J].科技进步与对策,2018,35(16):113～120.