研发支出会计政策变更对创新要素投资效率的影响——工业企业与高新技术企业比较
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摘要
研发支出会计政策变更会通过创新投入和创新产出对企业创新要素投资效率产生影响,同时研发费用税收政策变化会强化该影响。在总结研发支出会计政策变更和税收政策变化的基础上,以工业企业为例并与高新技术产业对照,运用瓦格勒模型对该影响进行了分阶段的实证检验,并据以提出改进和运用研发支出会计政策促进提高企业创新要素投资效率的建议。
Changes in accounting policies for R&D expenses affect investment efficiency of enterprise innovation factors through input and output of innovation,and changes of R&D expenses tax policies strengthen such influence. On the basis of summarizing the changes in accounting and tax policies for R&D expenses,by taking industrial enterprises as an example and comparing with high-tech industries,this paper uses the model created by Wurgler to carry out an empirical test for those impacts in phases,and suggests improving and using accounting policies for R&D expenses to boost the investment efficiency of enterprise innovation factors.
Changes in accounting policies for R&D expenses affect investment efficiency of enterprise innovation factors through input and output of innovation,and changes of R&D expenses tax policies strengthen such influence. On the basis of summarizing the changes in accounting and tax policies for R&D expenses,by taking industrial enterprises as an example and comparing with high-tech industries,this paper uses the model created by Wurgler to carry out an empirical test for those impacts in phases,and suggests improving and using accounting policies for R&D expenses to boost the investment efficiency of enterprise innovation factors.
引文
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[2]张敏.我国高新技术产业R&D投入产出的效率测度分析[J].统计与管理,2017,(10):35-36.
[3]樊潇彦,袁志刚.我国宏观投资效率的定义与衡量:一个文献综述[J].南开经济研究,2006,(1):44-59.
[4] Wurgler J. Financial Markets and the Allocation of Capital[J]. Journal of Financial Economics,2000,58(1):187-214.
[5]姚王信,朱玲,韩晓宇.创新要素区位分布对省域专利质押融资能力的影响[J].科技进步与对策,2016,33(22):28-35.
[6]刘永涛.研发费用税前加计扣除政策及会计政策研析[J].税务研究,2018,(1):118-121.
[7]天职国际会计师事务所(特殊普通合伙)专业技术委员会.会计准则内在逻辑[M].北京:中国财政经济出版社,2016.
[8] Harrison W T,Horngren C T,Thomas C W,et al. Finan-cial Accounting:International Financial Reporting Stand-ards[M]. London:Pearson Education Limited,2014:452-453.
[9]袁飞飞,张友棠.研发税收政策、研发人力结构与企业研发模式选择[J].财会月刊,2018,(16):56-63.
[10]张月玲,崔红.会计准则国际瞭望[M].北京:经济科学出版社,2017:192.