财政补贴政策对企业创新绩效的激励效果评价——来自微观层面的经验证据

发布时间：2018-02-23 11:51

本文关键词： 财政补贴产权性质国营企业创新绩效民营企业创新绩效　出处：《西安财经学院学报》2015年06期 　论文类型：期刊论文

【摘要】：文章基于中国工业企业大样本数据实证检验了政府财政补贴政策对企业创新绩效的影响。该研究有效解决了已有文献仅基于上市公司数据进行研究所得出的结论不具有一般性的问题。实证结果表明:与没有获得过政府财政补贴的企业相比,有政府财政补贴的企业呈现出更好的创新绩效;相对于国企,政府财政补贴政策对民企创新绩效具有更好的激励效果;各种检验均表明本文结论具有稳健性。在此基础上,文章指出,未来政府补贴政策应重点向民营企业倾斜,降低对国有企业的财政补贴额度,同时加大国有企业产权改革的力度。
[Abstract]:Based on the large sample data of Chinese industrial enterprises, this paper empirically tests the effect of government financial subsidy policy on the innovation performance of enterprises. This study effectively solves the conclusions of the research on listed companies only based on the data of listed companies. There is no general problem. The empirical results show that: compared with enterprises that have not been subsidized by the government, Enterprises with government financial subsidy have better innovation performance; compared with state-owned enterprises, government financial subsidy policy has better incentive effect on innovation performance of private enterprises; all kinds of tests show that the conclusion of this paper is robust. The paper points out that the future government subsidy policy should focus on private enterprises, reduce the amount of financial subsidies to state-owned enterprises, and increase the reform of property rights of state-owned enterprises at the same time.
【作者单位】：兰州财经大学金融学院;
【基金】：2015年甘肃省哲学社会科学规划项目“甘肃省创新驱动经济发展的对象研究”(YB051) 2015年甘肃省高等学校科研资助项目“金融生态环境和企业家精神双重视角下的创新驱动发展研究”(2015A-090)
【分类号】：F273.1;F425;F812.45

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