三类政府财政激励政策对高新技术企业创新绩效的激励机制——基于企业所有权性质的调节效应
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摘要
探索了三类政府财政激励政策(政府补贴、高新技术企业税收减免和研发加计扣除税收减免)对不同所有权性质的高新技术企业创新绩效的激励机制及其差异,并构建了以研发资金投入和研发人力投入为中介变量的理论模型。选取2014—2016年河北省586家高新技术企业的数据,运用Bootstrap方法对模型进行实证分析。结果表明:高新技术企业税收减免政策对创新绩效的激励效应最强,其次是研发加计扣除税收减免,政府补贴的激励效果最弱;三类政府财政激励政策通过增加企业的研发资金投入和研发人力投入来激励企业创新;政府财政激励政策对私营企业创新绩效的激励效果优于国有企业,且政府补贴对国有企业的激励效果为负,但对私营企业的激励效果为正。
This paper explores the incentive mechanisms and differences of the three types of government fiscal incentive (government subsidies,tax relief for high-tech firm and R&D plus tax deductions)on the innovation performance of high-tech enterprises with different ownership rights,as well as the differences in them,and builds a mechanism model in which R&D capital input and human input are as the mediator variable.It selects the data of 586 high-tech enterprises in Hebei Province from 2014 to 2016,and uses Bootstrap method to analyze the model empirically.The results show as follows:the tax relief for high-tech firm policy has the strongest incentive effect on the innovation performance of high-tech enterprises,followed by R&D plus tax deductions,and the effect of government subsidy incentive is the weakest;the three types of government fiscal incentive policy stimulate firm's innovation by increasing firm's R&D funds and human input;the incentive effect of government fiscal incentive policy on the innovation performance of private enterprises is better than that of state-owned enterprises,and the incentive effect of government subsidy on state-owned enterprises is negative,but the incentive effect on private-owned private enterprises is positive.
This paper explores the incentive mechanisms and differences of the three types of government fiscal incentive (government subsidies,tax relief for high-tech firm and R&D plus tax deductions)on the innovation performance of high-tech enterprises with different ownership rights,as well as the differences in them,and builds a mechanism model in which R&D capital input and human input are as the mediator variable.It selects the data of 586 high-tech enterprises in Hebei Province from 2014 to 2016,and uses Bootstrap method to analyze the model empirically.The results show as follows:the tax relief for high-tech firm policy has the strongest incentive effect on the innovation performance of high-tech enterprises,followed by R&D plus tax deductions,and the effect of government subsidy incentive is the weakest;the three types of government fiscal incentive policy stimulate firm's innovation by increasing firm's R&D funds and human input;the incentive effect of government fiscal incentive policy on the innovation performance of private enterprises is better than that of state-owned enterprises,and the incentive effect of government subsidy on state-owned enterprises is negative,but the incentive effect on private-owned private enterprises is positive.
引文
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[23]GUO D,GUO Y,JIANG K.Government-subsidized R&D and firm innovation:evidence from China[J].Research Policy,2016,45(6):1129-1144.
[24]BRONZINI R,PISELLI P.The impact of R&D subsidies on firm innovation[J].Research Policy,2016,45(2):442-457.
[25]刘瑞明.国有企业、隐性补贴与市场分割:理论与经验证据[J].管理世界,2012(4):21-32.
[26]高宏伟.政府补贴对大型国有企业研发的挤出效应研究[J].中国科技论坛,2011(8):15-20.
[27]王一卉.政府补贴、研发投入与企业创新绩效---基于所有制、企业经验与地区差异的研究[J].经济问题探索,2013(7):138-143.
[28]BRONZINI R,PISELLI P.The impact of R&D subsidies on firm innovation[J].Research Policy,2016,45(2):442-457.
[29]盛亚,孔莎莎.中国知识产权政策对技术创新绩效影响的实证研究[J].科学学研究,2012,30(11):1735-1740.
[30]李子彪,孙可远,赵菁菁.研发创新、非研发创新对创新绩效影响的差异化---基于高新技术企业的实证研究[J].技术经济,2017,36(11):7-15.
[31]陈恒,侯建.自主研发创新、知识积累与科技绩效---基于高技术产业数据的动态门槛机理研究[J].科学学研究,2016,34(9):1301-1309.
[2]WANZENBCK I,SCHERNGELL T,FISCHER M M.How do firm characteristics affect behavioural additionalities of public R&D subsidies?Evidence for the Austrian transport sector[J].Technovation,2013,33(2/3):66-77.
[3]曾萍,邬绮虹.政府支持与企业创新:研究述评与未来展望[J].研究与发展管理,2014,26(2):98-109.
[4]GUAN J C,YAM R C M.Effects of government financial incentives on firms’innovation performance in China:evidences from Beijing in the 1990s[J].Research Policy,2015,44(1):273-282.
[5]周江华,李纪珍,刘子諝,等.政府创新政策对企业创新绩效的影响机制[J].技术经济,2017,36(1):57-65.
[6]戴晨,刘怡.税收优惠与财政补贴对企业R&D影响的比较分析[J].经济科学,2008(3):58-71.
[7]李晨光,张永安.区域创新政策对企业创新效率影响的实证研究[J].科研管理,2014,35(9):25-35.
[8]张玉,陈凯华,乔为国.中国大中型企业研发效率测度与财政激励政策影响[J].数量经济技术经济研究,2017,34(5):38-54.
[9]LAZZARINI S G.Strategizing by the government:can industrial policy create firm-level competitive advantage?[J].Strategic Management Journal,2015,36(1):97-112.
[10]AMEZCUA A,GRIMES M G,BRADLEY S W.Organizational sponsorship and founding environments:a contingency view on the survival of business incubated firms,1994-2007[J].Social Science Electronic Publishing,2013,56(56):1628-1654.
[11]王俊.R&D补贴对企业R&D投入及创新产出影响的实证研究[J].科学学研究,2010,28(9):1368-1374.
[12]CINDY L B,DIRK C.Value for money?New microeconomic evidence on public R&D grants in Flanders[J].Research Policy,2013,42(1):76-89.
[13]ROMERO-MARTíNEZ,ANA M,ORTIZ-DE-URBINA-CRIADO M,RIBEIRO SORIANO D.Evaluating European Union support for innovation in Spanish small and medium enterprises[J].The Service Industries Journal,2010,30(5):671-683.
[14]BINELLI C,MAFFIOLI A.A micro-econometric analysis of public support to private R&D in Argentina[J].International Review of Applied Economics,2007,21(3):339-359.
[15]UN C A,MONTORO-SANCHEZ A.Public funding for product,process and organisational innovation in service industries[J].Service Industries Journal,2010,30(1):133-147.
[16]KANG K N,PARK H.Influence of government R&Dsupport and inter-firm collaborations on innovation in Korean biotechnology SMEs[J].Technovation,2012,32(1):68-78.
[17]江静.公共政策对企业创新支持的绩效---基于直接补贴与税收优惠的比较分析[J].科研管理,2011,32(4):1-8.
[18]王俊.我国政府R&D税收优惠强度的测算及影响效应检验[J].科研管理,2011,32(9):157-164.
[19]郑春美,李佩.政府补助与税收优惠对企业创新绩效的影响---基于创业板高新技术企业的实证研究[J].科技进步与对策,2015,32(16):83-87.
[20]王遂昆,郝继伟.政府补贴、税收与企业研发创新绩效关系研究---基于深圳中小板上市企业的经验证据[J].科技进步与对策,2014,31(9):92-96.
[21]刘楠,杜跃平.政府补贴方式选择对企业研发创新的激励效应研究[J].科技进步与对策,2005(11):18-19.
[22]FALK R.Measuring the effects of public support schemes on firmsinnovation activities-survey evidence from Austria[J].Research Policy,2007,36(5):665-679.
[23]GUO D,GUO Y,JIANG K.Government-subsidized R&D and firm innovation:evidence from China[J].Research Policy,2016,45(6):1129-1144.
[24]BRONZINI R,PISELLI P.The impact of R&D subsidies on firm innovation[J].Research Policy,2016,45(2):442-457.
[25]刘瑞明.国有企业、隐性补贴与市场分割:理论与经验证据[J].管理世界,2012(4):21-32.
[26]高宏伟.政府补贴对大型国有企业研发的挤出效应研究[J].中国科技论坛,2011(8):15-20.
[27]王一卉.政府补贴、研发投入与企业创新绩效---基于所有制、企业经验与地区差异的研究[J].经济问题探索,2013(7):138-143.
[28]BRONZINI R,PISELLI P.The impact of R&D subsidies on firm innovation[J].Research Policy,2016,45(2):442-457.
[29]盛亚,孔莎莎.中国知识产权政策对技术创新绩效影响的实证研究[J].科学学研究,2012,30(11):1735-1740.
[30]李子彪,孙可远,赵菁菁.研发创新、非研发创新对创新绩效影响的差异化---基于高新技术企业的实证研究[J].技术经济,2017,36(11):7-15.
[31]陈恒,侯建.自主研发创新、知识积累与科技绩效---基于高技术产业数据的动态门槛机理研究[J].科学学研究,2016,34(9):1301-1309.