摘要
基于2010—2020年我国省级区域的规上工业企业数据,探讨财政科技支出集中度对企业科学研究反哺的作用效应。结果表明:提升区域财政科技支出集中度,可抑制企业科学研究反哺强度和倾向。分区域角度分析,东部地区反哺强度受到激励,西部地区反哺倾向受到抑制,中部地区反哺倾向虽受到激励但反哺强度受到抑制。调节效应和门槛效应分析显示,提升财政科技支出强度或企业绩效可逆转财政科技支出集中度对反哺强度的抑制性,低企业绩效可加剧财政科技支出集中度对反哺倾向的抑制,而提升企业绩效可减弱上述抑制效应。
Based on the data of up-scale industrial enterprises in China's provincial regions from 2010 to 2020,the effect of the concentration of fiscal technology expenditures on enterprises'scientific research feedbacks is explored.It is found that increasing the concentration of regional fiscal technology expenditures can suppress the intensity and tendency of enterprises'scientific research feedbacks,and from a regional perspective,the intensity of feedbacks is stimulated in the eastern region,the tendency of feedbacks is suppressed in the western region,while the tendency of feedbacks is stimulated but the intensity of feedbacks is suppressed in the central region.The analysis of the moderating and threshold effects shows that increasing the intensity of fiscal technology expenditures or enterprise performance can reverse the inhibitory effect of the concentration of fiscal technology expenditures on the intensity of feedbacks,and low enterprise profitability can intensify the inhibitory effect of the concentration of fiscal technology expenditures on the propensity to feedbacks,while increasing profitability can weaken the above inhibitory effect.
作者
王斌
WANG Bin(School of Economics,Fudan University,Shanghai 200433,China;School of Economics,Jiangsu University of Technology,Changzhou,Jiangsu 213001,China)
出处
《财经理论与实践》
北大核心
2024年第3期67-75,共9页
The Theory and Practice of Finance and Economics
基金
国家社会科学基金重大项目(20&ZD127)
江苏省创新支撑计划(软科学研究)专项资助(BR2023015-2)。
关键词
财政科技支出
集中度
分散性
科学研究反哺
系统GMM
fiscal technology expenditure
concentration
decentralization
scientific research feedbacks
SYS-GMM
