不同政府科技资助方式对企业研发投入的影响

发布时间：2018-06-11 18:42

本文选题：政府科技资助 + 企业研发投入　；参考：《科学学研究》2017年05期

【摘要】：政府科技资助是解决企业研发活动外部性问题、推动创新驱动发展的重要手段。基于我国2009-2014年大中型工业企业数据,探讨直接补贴资助、直接税收优惠和间接税收优惠三种科技资助方式对企业研发投入的影响,并分析知识产权、企业规模、产权类型、知识存量和RD资本存量等因素的调节作用。研究发现三种科技资助对企业研发投入均有显著激励效应,且直接税收优惠的最强,但知识产权保护的调节效应不显著。政府对小规模企业、非国有企业科技资助的激励效应比对大规模企业、国有企业强。对RD资本存量、知识存量大的企业,直接税收优惠的激励效应更强,反之则直接补贴资助、间接税收优惠的更强。
[Abstract]:Government scientific and technological support is an important means to solve the externality of R & D activities and promote innovation-driven development. Based on the data of large and medium-sized industrial enterprises in China from 2009 to 2014, this paper discusses the effects of three kinds of scientific and technological financing methods, such as direct subsidy, direct tax preference and indirect tax preference, on the R & D investment of enterprises, and analyzes the intellectual property rights, the scale of enterprises, and the types of property rights. Knowledge stock and R D capital stock and other factors to regulate the role. It is found that the three kinds of scientific and technological subsidies have significant incentive effects on R & D investment of enterprises, and the direct tax preference is the strongest, but the regulatory effect of intellectual property protection is not significant. Small-scale enterprises, non-state-owned enterprises, the incentive effect of the government than large-scale enterprises, state-owned enterprises. For enterprises with large R D capital stock and knowledge stock, the incentive effect of direct tax preference is stronger, whereas direct subsidy and indirect tax preference are stronger.
【作者单位】：广东工业大学管理学院;
【基金】：国家自然科学基金资助项目(71403060;71673062;71602038)
【分类号】：F273.1;F275.5

【相似文献】