摘要
基于中国经济创新驱动转型的现实要求,借助2008—2019年中国上市公司与宏观区域经济的面板数据,检验地方性产业政策对企业创新活动的影响。研究发现,地方产业政策的确促进了企业创新活动,然而不同属性产业政策的创新驱动效果有显著差异。在区分企业属性差异的条件下,产业政策也有着明显的异质性效果。进一步地,地方性法规形式的产业政策能够有效利用补贴和税收政策支持企业技术创新活动,而地方政府规章形式的产业政策则无此效果。特别地,恰当的地方政府行为激励,能够引导产业政策与企业技术创新活动相匹配,这对于地方性法规而言更是如此。
Based on the realistic requirements of China’s economic innovation-driven transformation, this paper uses the panel data of China’s listed companies and macro-regional economy from 2008 to 2019 to test the impact of local industrial policies on corporate innovation activities. The study found that local industrial policies have indeed promoted corporate innovation activities, but the innovation-driven effects of different attribute industrial policies have significant differences. Under the condition of distinguishing the differences between different enterprises, industrial policies also have obvious heterogeneous effects. Further, regulatory industry policies can effectively use subsidies and tax policies to support corporate technological innovation activities, while regulatory industry policies have no such effect. In particular, appropriate local government behavior incentives can guide industrial policies to match corporate technology innovation activities, especially for regulatory industry policies.
作者
何钰子
汤子隆
常曦
曹铭
HE Yuzi;TANG Zilong;CHANG Xi;CAO Ming(Institute of Central China Development,Wuhan Universityy Wuhan 430072,China;Laboratory for Behavioral and Regional Finance,Guangdong University of Finance y Guangzhou 510521,China)
出处
《中国软科学》
CSSCI
CSCD
北大核心
2022年第4期45-54,共10页
China Soft Science
基金
国家社科基金一般项目“高质量发展背景下货币政策工具组合对民营企业融资结构优化的调节效应研究”(19BJY248)
广东省哲学社会科学规划青年项目“高质量发展背景下粤港澳大湾区金融科技创新的空间效应及其监管研究——基于广东省案例”(GD19YYJ06)
广州市哲学社会科学发展“十三五”规划羊城青年学人课题“企业金融化影响技术创新的异质特征、影响机制与治理——基于粤港澳大湾区案例”(2020GZQN44)。
关键词
产业政策
技术创新
财政补贴
税收负担
地方政府行为
industrial policy
technological innovation
financial subsidies
tax burden
local government behavior
