作　　者： ;

机构地区： 广东工业大学管理学院

出　　处： 《管理评论》 2019年第11期94-107,共14页

摘　　要： 本文基于我国2009-2014年大中型工业企业数据,在检验政府直接补贴资助、直接税收优惠和间接税收优惠对企业研发产出影响的基础上,分析了知识产权、产权类型、企业规模、R&D资本存量和知识存量等变量的调节作用。结果显示,直接补贴资助对企业新产品产出有显著负向影响,对企业专利产出无显著影响;直接税收优惠对企业新产品和专利产出均有显著促进作用;间接税收优惠对企业研发产出的影响均不显著。并且三种资助方式对企业研发产出的影响在不同特征企业上呈现出一定差异。在知识产权保护越好的区域,三种资助方式对企业专利产出的促进作用都越大。因此,政府在制定相关政策时应考虑企业的规模、性质、生命周期、创新能力和知识产权保护等因素,逐步完善以税收优惠为主、直接补贴资助为辅,多种资助方式协同的政策工具组合。 Based on the data of large and medium-sized industrial enterprises in China during 2009 to 2014,this paper explores the effect that three kinds of public S&T subsidies,i. e.,direct subsidies,direct tax credits and indirect tax credits,respectively have on private R&D expenditure. And the moderating effects of other factors like intellectual property right protection,property types,enterprise scale,R&D capital stocks and knowledge stocks are also analyzed. The conclusion is that public direct subsidies have a significant negative impact on new product innovation,but have no significant effect on patent application. Public direct tax credits have a significant positive effect on enterprises’ new product innovation and patent application,while indirect tax credits do not have. Their effects on enterprises’ R&D activities are different,depending on the characteristics of enterprises. In the region where the intellectual property is well protected,the simulative effect of all the three kinds of public S&T subsidies on private R&D is significant. Therefore,government policy makers should take into consideration such factors as the scale,nature,life cycle,innovation ability of the enterprise and the intellectual property protection when developing a policy package that resorts firstly to credits,secondly to direct subsidies and thirdly to other funding channels.

关 键 词： 政府科技资助 企业研发产出 税收优惠 补贴政策 知识产权

分 类 号： [F27]

领　　域： []