摘要
中国家族企业研发投入不足、创新意愿不强。基于2008-2017年中国A股家族高新技术上市公司研究样本,从财税支持视角,分析高新资质认定政策对家族企业自主创新的影响。结果发现,家族企业通过高新资质认定后自主创新绩效显著提升,且高新资质认定后配套财税支持强化了这种激励效应。进一步发现,财税支持政策效果对高新资质认定初审阶段,以及融资约束强、无政治关联、高新开发区外、知识产权保护低的家族企业更加显著。最后,为完善高新资质认定及财税支持政策提出政策建议。
Chinese family firms have the problems of lacking innovation incentives and research investment.Based on A-share listed family high-tech firms during 2008-2017,this paper analyzes the effect of high-tech identification on family firms'independent innovation by the perspective of finance and taxation support.The study shows that firm technological innovation efficiency is stimulated by high-tech identification policy,while the stimulation is strengthened by finance and taxation support.Furthermore,the policy effect of Finance and Taxation support is clustered in the first-trail of high-tech identification,and it’s more significant in the firms which have a higher financial constraint,lower political connections,lower intellectual property rights or is outside the high-tech development zone.provides suggestions for improving industry policies and finance and taxation support.This study provides suggestions for finance and taxation support.
作者
万源星
许永斌
许文瀚
Wan Yuanxing;Xu Yongbin;Xu Wenhan(School of Accounting,Zhejiang Gongshang University,Hangzhou 310018,China;School of Accounting, Nanjing Audit University,Nanjing 211815,China)
出处
《科技进步与对策》
CSSCI
北大核心
2021年第2期103-111,共9页
Science & Technology Progress and Policy
基金
国家社会科学基金重点项目(14AGL009)
国家社会科学基金青年项目(19CJY008)。
关键词
财税支持
高新资质认定
家族企业
自主创新
Finance and Taxation Support
High-tech Identification
Family Firm
Independent Innovation
