摘要
文章选取在创业板上市的233家高科技企业作为研究对象,检验财政补贴对研发投入产生的影响。研究发现:(1)财政补贴对研发投入存在显著激励效应;(2)补贴强度与研发投入呈"U"型变化,而补贴增速对研发投入的影响呈倒"U"型分布;(3)补贴弹性与研发投入并无显著关联,说明补贴效益尚未达到预期,补贴的方式有待于进一步优化。综合看来,政府应该发挥"看得见的手"的作用,弥补创新市场失灵,对高科技企业提供适度的补贴资金支持,提高财政科技经费的使用效率,从而更好地助力企业的研发创新与技术升级。
This paper selects 233 high-tech enterprises listed on the GEM as the research object to test the impact of financial subsidies on R&D investment. The study found that:(1) financial subsidies have significant incentive effects on R&D investment;(2) subsidy intensity and R&D investment show U-type changes, and the impact of subsidy growth rate on R&D investment is U-type distribution;(3) There is no significant correlation between subsidy flexibility and R&D investment, indicating that subsidy benefits have not yet reached expectations, and the subsidy approach needs further optimization. On the whole, the government should play a "visible hand" to make up for the failure of the innovation market, provide moderate subsidy funding support for high-tech enterprises, and improve the efficiency of the use of financial technology funds, thereby to better assist enterprises in R&D innovation and technology upgrade.
作者
张向达
齐默达
ZHANG Xiangda;QI Moda(School of Public Administration,Dongbei University of Finance and Economics,Dalian 116025,China)
出处
《辽宁大学学报（哲学社会科学版）》
CSSCI
北大核心
2018年第6期36-45,共10页
Journal of Liaoning University(Philosophy and Social Sciences Edition)
基金
辽宁省教育厅人文社科一般项目(LN2016YB021)
关键词
财政补贴
研发投入
激励
非线性关系
financial subsidies
R&D investment
incentives
nonlinear relationships
