摘要
“大众创业、万众创新”背景下,政府研发补贴对企业研发投入的作用日益受到关注。本文以2015—2018年我国沪深A股上市公司为样本,分析了政府研发补贴与企业研发投入之间的关系,并检验了内部控制在其中的调节作用。研究发现:研发补贴能够促进企业加大研发投入,内部控制在两者之间发挥正向调节作用;在高新技术企业与非高新技术企业的子样本研究中,得到了同样的结论,并且内部控制在高新技术企业中发挥的作用更加显著。文章丰富了内部控制、研发补贴与企业创新活动关系的相关研究,同时为政府发放研发补贴在企业中发挥的作用提供数据支持与合理解释。
Under the background of“mass entrepreneurship and innovation”,the role of government R&D subsidies in corporate R&D investment has attracted increasing attention.Based on the sample of China’s A-share companies listed on the Shanghai and Shenzhen stock exchanges from 2015 to 2018,the authors analyze the relationship between government R&D subsidies and R&D investment,and examine the role of internal control in regulation.The authors find that R&D subsidies can promote the R&D investment level of enterprises,and internal control plays a positive role in this relationship.In the sub-sample study of high-tech enterprises and non-high-tech enterprises,the same conclusions are obtained,and the role of internal control in high-tech enterprises is more significant.This paper enriches the research on the relationship between internal control,R&D subsidies and corporate innovation activities,and provides data support and reasonable explanation for the role of government R&D subsidies in enterprises.
作者
赵莹
刘西国
李丽华
ZHAO Ying;LIU Xiguo;LI Lihua(Business School,University of Ji’nan,Ji’nan,Shandong 250002)
出处
《上海立信会计金融学院学报》
2020年第5期95-108,共14页
Journal of Shanghai Lixin University of Accounting and Finance
基金
教育部人文社会科学规划基金项目“幸福老龄化导向下的社会保障与代际转移联动机制研究”(17YJAZH054)
山东省社科规划研究项目“基于平衡记分卡的企业社会责任评价体系构建与应用研究”(16CKJJ01)
关键词
高新技术企业
研发投入
研发补贴
内部控制
High-tech enterprises
R&D investment
R&D subsidies
Internal control
