企业转型导向的政策资源评价研究——基于中小企业板块的实证分析
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摘要
政策资源的运用是企业转型过程中不可或缺的方面,评价政策资源对企业转型的影响至关重要.鉴于此,以我国中小企业板块61家已转型上市企业为研究对象,收集其转型前后各3年数据,考察政策资源对企业转型的影响.通过构建多元线性回归分析模型和实证研究发现,政府补助和税收优惠对企业转型起积极作用,而信贷优惠对企业转型的作用并不明显.最后从政府的视角就制定、监管、创新政策,以及从企业视角就使用政策和利用政策资源不足等方面提出建议.
The application of policy resources is an indispensable aspect in the process of minor enterprise transformation, and the evaluation of the impact of policy resources on the transformation of minor enterprises is very important, while the existing theories of quantitative study on this problem are very few. In view of this, we take 61 listed companies in China's SME Board as the research sample, collecting the data of each 3 years before and after the transformation to investigate the impact of policy resources on the minor enterprise transformation. By constructing regression analysis model and empirical research, it is found that government subsidies and tax incentives play a positive role in minor enterprise transformation, while credit incentives do not have obvious effect on transformation. Finally,some suggestions on perspective of government formulating, supervising policies,innovating measures, and some suggestions on perspective of minor enterprise using policy resources,making up for insufficient utilization of policy resources axe put forward.
The application of policy resources is an indispensable aspect in the process of minor enterprise transformation, and the evaluation of the impact of policy resources on the transformation of minor enterprises is very important, while the existing theories of quantitative study on this problem are very few. In view of this, we take 61 listed companies in China's SME Board as the research sample, collecting the data of each 3 years before and after the transformation to investigate the impact of policy resources on the minor enterprise transformation. By constructing regression analysis model and empirical research, it is found that government subsidies and tax incentives play a positive role in minor enterprise transformation, while credit incentives do not have obvious effect on transformation. Finally,some suggestions on perspective of government formulating, supervising policies,innovating measures, and some suggestions on perspective of minor enterprise using policy resources,making up for insufficient utilization of policy resources axe put forward.
引文
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[5] Ramalingam T, Karim J A, Piaralal S. Creativity and innovation(organizational factor)influence on firm performance[J]. American Journal of Economics, 2015, 5(2):194-199.
[6] Bibeault, Donald B. Corporate Turnaround:How Managers Turn Losers into Winners[M]. New York:McGraw-hill, 1982:44-48.
[7] Carreira A, Walsh T. Embeddedness, Social epistemology and breakthrough innovation:the case of the development of statins[J]. Research Policy, 2010, 39(4):511-522.
[8] Cao J, Lu B, Chen Y. Extended Producer Responsibility System in China Improves E-waste Recycling:Government Policies, Enterprise, and Public Awareness[J]. Renewable&Sustainable Energy Reviews, 2016, 62:882-894.
[9]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.
[10]平新乔.产业结构调整与产业政策[J].中国经济报告,2016(12):71-74.
[11] Wernerfelt B. A Resource-based view of the firm[J]. Strategic Management Journal, 1984, 5(2):171-180.
[12]叶笛.企业转型的动态能力研究[J].内蒙古农业大学学报(社会科学版),2014, 16(3):32-35.
[13] Wilden R, Gudergan S P. The impact of dynamic capabilities on operational marketing and technological capabilities:investigating the role of environmental turbulence[J]. Journal of the Academy of Marketing Science, 2015, 43(2):1 81-199.
[14]袁淳,荆新,廖冠民.国有公司的信贷优惠:信贷干预还是隐性担保?——基于信用贷款的实证检验[J].会计研究,2010(8):49-54+96.
[2] Labusch N, Winter R. Towards a Conceptualization of Architectural Support for Enterprise Transformation[C]//ECIS. 2013:116.
[3]王吉发,秦超.寻找最具竞争优势的企业转型[J].清华管理评论,2013(03):48-59.
[4]吴利华.上市公司跨行业转型研究[D].南京:河海大学,2004:64-85.
[5] Ramalingam T, Karim J A, Piaralal S. Creativity and innovation(organizational factor)influence on firm performance[J]. American Journal of Economics, 2015, 5(2):194-199.
[6] Bibeault, Donald B. Corporate Turnaround:How Managers Turn Losers into Winners[M]. New York:McGraw-hill, 1982:44-48.
[7] Carreira A, Walsh T. Embeddedness, Social epistemology and breakthrough innovation:the case of the development of statins[J]. Research Policy, 2010, 39(4):511-522.
[8] Cao J, Lu B, Chen Y. Extended Producer Responsibility System in China Improves E-waste Recycling:Government Policies, Enterprise, and Public Awareness[J]. Renewable&Sustainable Energy Reviews, 2016, 62:882-894.
[9]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.
[10]平新乔.产业结构调整与产业政策[J].中国经济报告,2016(12):71-74.
[11] Wernerfelt B. A Resource-based view of the firm[J]. Strategic Management Journal, 1984, 5(2):171-180.
[12]叶笛.企业转型的动态能力研究[J].内蒙古农业大学学报(社会科学版),2014, 16(3):32-35.
[13] Wilden R, Gudergan S P. The impact of dynamic capabilities on operational marketing and technological capabilities:investigating the role of environmental turbulence[J]. Journal of the Academy of Marketing Science, 2015, 43(2):1 81-199.
[14]袁淳,荆新,廖冠民.国有公司的信贷优惠:信贷干预还是隐性担保?——基于信用贷款的实证检验[J].会计研究,2010(8):49-54+96.