地方财税政策对中小型企业创新绩效的影响
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摘要
在经济转型时期,政府的财税政策影响着中小型企业的创新投入与创新绩效。我们在文献研究的基础上,提出假设并构建了财税政策和创新投入对创新绩效的作用机制模型,通过数据收集和实证分析,得出财税政策对于企业创新绩效有正向促进作用,并能通过促进企业创新投入来提高企业创新绩效,创新投入在财税政策与技术创新绩效之间具有中介作用。
In the economic transformation period,the government's fiscal and taxation policy affects the innovation input and innovation performance of the small and medium-sized enterprises. On the basis of literature research,this paper puts forward a hypothesis and builds the mechanism model of action for the fiscal and taxation policy and innovation investment in innovation performance;through data collection and empirical analysis,it is concluded that the fiscal and taxation policy plays a positive role in enhancing enterprise innovation performance,that the enterprise innovation performance can be improved by promoting enterprise innovation investment,and that innovation investment can mediate the relationship between fiscal and taxation policy and technological innovation performance.
In the economic transformation period,the government's fiscal and taxation policy affects the innovation input and innovation performance of the small and medium-sized enterprises. On the basis of literature research,this paper puts forward a hypothesis and builds the mechanism model of action for the fiscal and taxation policy and innovation investment in innovation performance;through data collection and empirical analysis,it is concluded that the fiscal and taxation policy plays a positive role in enhancing enterprise innovation performance,that the enterprise innovation performance can be improved by promoting enterprise innovation investment,and that innovation investment can mediate the relationship between fiscal and taxation policy and technological innovation performance.
引文
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[9]何庆丰,陈武,王学军.直接人力资本投入、R&D投入与创新绩效的关系——基于我国科技活动面板数据的实证研究[J].技术经济,2009,4(4):1-9
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[12]郭净,刘兢轶,刘改芬.市场和政策导向对企业技术创新绩效的影响研究[J].科技管理研究,2014,3::100-105
[2]Seung-Hoon Yoo,Public R&D expenditure and private and private R&D expenditure:a causality analysis[J].Applied Economics Letters,2004,11:711~714
[3]Seraina C.Anagnostopoulou,Mario Levis.R&D and performance persistence:Evidence from the United Kingdom[J].The International Journal of Accounting,2008:293-320
[4]陈劲,陈玉芬.企业技术创新绩效评价指标体系研究[J].天津:科学学与科学技术管理,2006,3:86-91
[5]彭纪生,孙国祥,仲为国.中国技术创新政策演变与绩效实证研究[J].科研管理,2008,7:134-150
[6]李伟铭,崔毅,陈泽鹏等.技术创新政策对中小企业创新绩效影响的实证研究[J].科学学与科学技术管理,2008,9:61-65
[7]朱平芳,徐伟民.政府的科技激励政策对大中型工业企业R&D投入及其专利产出的影响——上海市的实证研究[J].经济研究,2003,6:42-48
[8]杨志宏.促进自主创新的财税政策研究述评及启示[J].吉林工商学院学报,2010,5:52-54
[9]何庆丰,陈武,王学军.直接人力资本投入、R&D投入与创新绩效的关系——基于我国科技活动面板数据的实证研究[J].技术经济,2009,4(4):1-9
[10]薛薇.SPSS统计分析方法及应用[M].北京:电子工业出版社,2010
[11]陶永明.企业技术创新投入技术创新绩效影响机理研究——基于吸收能力视角[J].东北财经大学报,2014,1(91):59-65
[12]郭净,刘兢轶,刘改芬.市场和政策导向对企业技术创新绩效的影响研究[J].科技管理研究,2014,3::100-105