摘要
以2017—2021年我国A股汽车制造业上市公司为样本,研究政府补助和汽车制造企业绩效间的关系以及研发投入在两者间的中介效应,结果表明:政府补助对汽车制造企业绩效起促进作用,具体到产权性质,对国有汽车制造企业绩效并无显著影响,但对非国有汽车制造业有积极的促进作用;政府补助可以提高汽车制造业的研发投入;研发投入在政府补助和企业绩效之间起部分中介作用。据此建议政府增加对汽车制造业补助的同时完善补助政策,企业应提升自主研发质量。
The relationship between government subsidies and the performance of automobile manufac-turing enterprises,as well as the mediating effect of R&D investment between the two were studied by taking the A-share listed companies in the automobile manufacturing industry in China from 2017 to 2021 as samples.The experimental results show that government subsidies facilitate the performance of automobile manufacturing enterprises.In terms of the nature of property rights,government subsidies do not significantly affect the performance of state-owned automobile manufacturing enterprises but positively promote the performance of non-state-owned automotive manufacturing enterprises.Govern-ment subsidies can boost R&D investment in the automotive manufacturing industry,and R&D invest-ment plays a partial mediating role between government subsidies and enterprise performance.There-fore,it is recommended that the government should improve the subsidy policy while increasing subsi-dies to the automotive manufacturing industry,and enterprises should promote the quality of their inde-pendent R&D.
作者
罗晓涵
龙子午
Luo Xiaohan;Long Ziwu(School of Management,Wuhan Polytechnic University,Wuhan 430023,China)
出处
《湖北汽车工业学院学报》
2024年第1期76-80,共5页
Journal of Hubei University Of Automotive Technology
关键词
政府补助
研发投入
企业绩效
中介效应
汽车制造业
government subsidies
R&D investment
enterprise performance
mediating effect
automo-tive manufacturing industry
