软件信息业研发投入、研发费用加计扣除与企业绩效实证研发

发布时间：2018-05-03 21:33

本文选题：研发投入 + 研发费用加计扣除　；参考：《科技进步与对策》2017年18期

【摘要】：选取上海、深圳证券市场软件信息业171家高新技术企业2012-2015年的相关数据,针对研发投入、研发费用加计扣除与企业绩效三者间的关系进行研究。结果表明,研发费用加计扣除与研发投入和企业绩效显著正相关,加计扣除政策实施效果较好,政府应给予企业更多的加计扣除优惠;根据面板数据模型估计结果,研发投入与企业绩效存在非线性关系,研发投入对当期绩效的抑制作用不明显,对滞后一期绩效有显著抑制作用,对滞后两期绩效正向作用不明显。研发投入经济效益回收存在一定的滞后性,根据分位数回归结果,处于50%分位点的企业研发投入对企业绩效的正向作用最大;分组回归结果显示,研发费用加计扣除优惠对研发投入与企业绩效的关系具有正向调节作用。
[Abstract]:This paper studies the relationship between R & D investment, R & D expense deduction and enterprise performance according to the data of 171 high-tech enterprises in software information industry of Shanghai and Shenzhen stock markets from 2012 to 2015. The results show that R & D expense plus deduction is significantly positively correlated with R & D input and enterprise performance, and the policy effect is better, the government should give more plus deduction preference to enterprises, and estimate the results according to panel data model. There is a nonlinear relationship between R & D investment and enterprise performance. The inhibition effect of R & D investment on current performance is not obvious, it has significant inhibition effect on lag period performance, and the positive effect on lag two period performance is not obvious. According to the result of quantile regression, the positive effect of R & D investment on enterprise performance is the most significant, and the result of grouping regression shows that the positive effect of R & D investment on enterprise performance is the most significant. The addition and deduction of R & D expense has a positive effect on the relationship between R & D input and firm performance.
【作者单位】：兰州大学管理学院;
【基金】：中央高校基本科研业务费专项基金项目(11LZUJBWZY050)
【分类号】：F273.1;F275;F49

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