摘要
分析了税收和开发成本补贴政策对企业新产品开发效率和规模的影响。理论分析表明,税收的存在会弱化企业努力投入激励并降低了新产品开发的期望收益,从而削弱新产品开发的效率并减少新产品开发的数量;而对新产品开发成本的直接补贴是激励中性的,它虽然无助于提高新产品开发的效率,但可以有效促进新产品开发的规模。利用我国26个省市1995—2008年面板数据进行的实证检验证实了上述结论。
The paper analyses the effect of taxation and development cost subsidy policies on the efficiency and scale of new product development.Theoretical analysis shows that taxation would weaken the enterprise＇s effort and reduce the expected return of new product development,thus weakening the efficiency of new product development and reduce the number of new product development.The direct development cost subsidy policy is incentive neutral,although it does not help to improve the efficiency of new product development,but can effectively promote the scale of new product development.These theoretical conclusions are confirmed by empirical tests which using 26 provinces and cities＇ panel data from 1995 to 2008 in China.
出处
《科学学与科学技术管理》
CSSCI
北大核心
2011年第3期110-116,共7页
Science of Science and Management of S.& T.
基金
教育部人文社会科学研究项目(09YJC790279)
关键词
新产品开发
税收政策
开发成本补贴
new product development
tax policy
development cost subsidy
