高科技资质认定政策有效性研究——基于双重差分PSM方法的检验
发布时间：2018-08-01 10:18
【摘要】：选取2007-2013年沪深A股上市公司作为研究样本,使用双重差分PSM方法实证检验了高科技资质认定政策的有效性。研究结果表明:在其他条件不变的情况下,高科技资质认定政策有利于企业财务绩效的提升,但对于研发绩效的影响并不显著。并且高科技认定政策能提高国有企业的研发绩效,对非国有企业影响不明显。由于研发活动的风险较大和企业申请资质认定政策的动机异质性等原因,高科技资质认定政策并没有达到预期的效果,高科技资质认定政策并不是完全有效。
[Abstract]:From 2007 to 2013, the Shanghai and Shenzhen A-share listed companies were selected as the research samples, and the effectiveness of the high-tech qualification identification policy was tested empirically by using the double differential PSM method. The results show that the policy of hi-tech qualification is beneficial to the improvement of financial performance, but the impact on R & D performance is not significant. And the high-tech policy can improve the R & D performance of state-owned enterprises, and the impact on non-state-owned enterprises is not obvious. Due to the high risk of R & D activities and the heterogeneity of the motivation of enterprises applying for qualification, the policy of high-tech qualification identification has not achieved the expected effect, and the policy of high-tech qualification identification is not completely effective.
【作者单位】： 郑州航空工业管理学院会计学院;
【基金】：河南省软科学研究计划项目“混合所有制下非国有股东参与管理程度与公司绩效研究”(项目编号:172400410636) 河南省哲学社会科学规划项目“股权制衡、非国有股东委派董事与公司绩效研究”(项目编号:2016BJJ055)
【分类号】：F275;F832.51
本文编号：2157254
[Abstract]:From 2007 to 2013, the Shanghai and Shenzhen A-share listed companies were selected as the research samples, and the effectiveness of the high-tech qualification identification policy was tested empirically by using the double differential PSM method. The results show that the policy of hi-tech qualification is beneficial to the improvement of financial performance, but the impact on R & D performance is not significant. And the high-tech policy can improve the R & D performance of state-owned enterprises, and the impact on non-state-owned enterprises is not obvious. Due to the high risk of R & D activities and the heterogeneity of the motivation of enterprises applying for qualification, the policy of high-tech qualification identification has not achieved the expected effect, and the policy of high-tech qualification identification is not completely effective.
【作者单位】： 郑州航空工业管理学院会计学院;
【基金】：河南省软科学研究计划项目“混合所有制下非国有股东参与管理程度与公司绩效研究”(项目编号:172400410636) 河南省哲学社会科学规划项目“股权制衡、非国有股东委派董事与公司绩效研究”(项目编号:2016BJJ055)
【分类号】：F275;F832.51
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