摘要
在创新驱动转型发展大背景下,本文利用2007-2017年中国上市企业及宏观数据集,构建实证模型研究财政科技支出对企业创新活动的影响。本文不仅考虑"财政科技支出-企业技术创新"间的关系,还将地方政府激励结构引入上述框架。研究发现,财政科技支出是驱动企业技术创新活动的重要因素。在区分企业属性差异、地区差异的条件下,财政科技支出有着明显的异质性创新驱动效果。想要提升企业的技术创新动能,要考虑财政科技支出传导机制是否通畅,更应该在调整政府激励结构上倾注努力,以增强财政科技支出的科学性和有效性。
Under the background of innovation-driven transformation and development,this paper uses China’s listed companies and macro data sets from 2007 to 2017,and constructs an empirical model to study the impact of fiscal technology expenditure on corporate innovation activities.This paper not only considers the relationship between "fiscal technology expenditure-enterprise technology innovation",but also introduces the local government incentive structure into the above framework.The results show that fiscal technology expenditure is an important factor driving technological innovation activities of enterprises.Under the condition of distinguishing between enterprise attribute differences and regional differences,fiscal technology expenditure has obvious heterogeneous innovation driving effect.In order to enhance the technological innovation momentum of enterprises,it is necessary to consider whether the transmission mechanism of fiscal technology expenditure is smooth,and should also make efforts to adjust the government incentive structure to enhance the scientific and effective of the fiscal technology expenditure.
作者
车德欣
吴传清
任晓怡
吴非
CHE De-xin;WU Chuan-qing;REN Xiao-yi;WU fei(School of Economics and Management,Wuhan University,Wuhan 430072,China;Laboratory for Behavioral and Regional Finance,Guangdong University of Finance,Guangzhou 510521,China)
出处
《中国软科学》
CSSCI
CSCD
北大核心
2020年第3期171-182,共12页
China Soft Science
基金
国家社科基金一般项目“推动长江经济带制造业高质量发展研究”(19BJL061)
国家自然科学基金面上项目“利率市场化结构效应的分层传导与区域金融异质性风险防范研究”(71874038)
国家自然科学基金青年项目“区域经济关联与金融资源竞争的空间动态效应研究”(71603059)。
关键词
财政科技投入
企业创新
晋升考核压力
创新增长压力
财政不平衡
fiscal technology expenditure
enterprise innovation
promotion assessment pressure
innovation growth pressure
fiscal imbalance
