“资源福音”还是“资源诅咒”——政治关联、税收优惠对企业研发投入的影响

发布时间：2018-04-21 21:44

  本文选题：政治关联 + 税收优惠　； 参考：《广西社会科学》2017年10期

【摘要】：资源对企业创新的影响,形成了"资源福音"与"资源诅咒"的相悖解释。基于资源视角,以2009—2013年创业板上市公司五年1072个连续观测值为样本,研究政治关联、税收优惠对企业研发投入的影响。结果显示:政治关联对企业研发投入有显著的负向作用,即政治关联资源对企业研发投入发生了"资源诅咒"的影响;而税收优惠对研发投入有显著的正向作用,即税收优惠对企业研发投入发生了"资源福音"的影响。研究一定程度揭示了资源对企业创新可能同时存在两种相悖的作用机制,并对于全面认识政治关联的作用、政府进一步完善税收优惠政策与提升企业研发创新能力具有一定的理论价值和管理启示。
[Abstract]:The influence of resources on enterprise innovation forms the contradictory explanation of "resource gospel" and "resource curse". Based on the resource perspective, this paper studies the influence of political association and tax preference on enterprise R & D investment based on 1072 consecutive observation values of gem in 2009-2013. The results show that the political association has a significant negative effect on the enterprise R & D investment, that is, the politically-connected resource has a "resource curse" effect on the enterprise R & D investment, while the tax preference has a significant positive effect on the R & D investment. That is, tax incentives on the enterprise R & D investment occurred the "resource gospel." To a certain extent, the study reveals that there may be two kinds of contradictory mechanisms of resources to enterprise innovation, and the role of the comprehensive understanding of political linkages. It has certain theoretical value and management enlightenment for the government to further improve the preferential tax policy and enhance the R & D innovation ability of enterprises.
【作者单位】： 深圳大学管理学院;
【基金】：国家自然科学基金项目面上项目“中国文化背景下职场隔离的研究:结构、多层次成因及影响”(71772128) 教育部人文社会科学研究规划基金项目“高绩效工作系统、工作超负荷与员工健康的跨层次追踪研究”(15YJA630056)
【分类号】：D0;F273.1;F812.42
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本文编号：1784215