高新技术企业认定、政治关联与民营企业技术创新

发布时间：2018-03-02 01:19

本文关键词： 高新技术企业认定政治关联民营企业技术创新　出处：《管理评论》2017年09期 　论文类型：期刊论文

【摘要】：本文以2005-2014年的中国A股民营高新技术上市公司为样本,实证分析了高新技术企业认定对民营企业技术创新的激励效应及政治关联对其的调节作用。研究结果显示,高新技术企业认定显著激励了民营企业技术创新,且这种激励效应只存在于非家族企业、2008年后新认定的高新技术企业和认定前无税收优惠的企业中。进一步的检验发现,政治关联显著正向调节高新技术企业认定的技术创新激励效应,且这种调节效应只存在于政府干预较多、金融发展水平低和知识产权保护程度低的地区。本文的检验结果表明在我国正式制度不断完善的同时,依然存在企业谋求政治关联的寻租行为,且政治关联依然发挥着重要的资源获取作用。
[Abstract]:Based on the sample of China A-share private high-tech listed companies from 2005 to 2014, this paper empirically analyzes the incentive effect of high-tech enterprises' identification on private enterprises' technological innovation and the regulatory effect of political connections on it. High-tech enterprises have obviously encouraged the technological innovation of private enterprises, and this incentive effect only exists in non-family enterprises. After 2008, the newly recognized high-tech enterprises and the enterprises without tax preference before the recognition are found to be further tested. Political connections significantly positively regulate the incentive effect of technological innovation recognized by high-tech enterprises, and this kind of regulatory effect only exists in the government intervention. The test results of this paper show that while the formal system of our country is constantly improving, there is still the rent-seeking behavior of enterprises seeking political connection, in which the level of financial development is low and the degree of intellectual property protection is low. And political connections still play an important role in obtaining resources.
【作者单位】：郑州轻工业学院经济与管理学院;
【基金】：国家社会科学基金一般项目(15BRK030);国家社会科学基金青年项目(13CJL066) 国家软科学研究计划项目(2013GXS4D133) 湖南省科技计划重点项目(2014FJ6056)
【分类号】：D0;F273.1;F276.44;F276.5

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