李丹丹

• 1:西北政法大学商学院

摘要(Abstract)：

利用2010—2019年中国沪深A股上市公司数据，构建双向固定效用模型、面板Tobit模型和工具变量法，在经济区域、企业规模和产权性质三方面差异的基础上，实证检验了政府研发补贴对企业创新绩效的影响效应。研究发现：政府研发补贴对企业创新绩效存在显著的激励效应，且这种正向促进效应具有时滞性。从企业所处区域来看，相比中西部区域，政府研发补贴对经济发达的东部区域激励效应更强。从企业异质性视角来看，政府研发补贴对中小企业创新绩效的激励效应要大于大规模企业，对非国有企业的激励效应要大于国有企业。本研究为政府在甄选资助对象以及政策实施方面提供相应的政策建议。

关键词(KeyWords)： 政府研发补贴;创新绩效;激励效应;企业规模;产权性质

Abstract:

Keywords:

基金项目(Foundation): 国家社会科学基金一般项目“产业共生视角下中国对‘一带一路’国家产业转移模式及演化路径研究”(18BJY002);; 陕西省哲学社会科学重大理论与现实问题研究项目“陕西省数字经济和实体经济融合发展研究”(2021ND0392);; 陕西省软科学计划项目“税收优惠对企业技术创新能力的影响研究”(2021KRM003);; 西安市科技局软科学一般项目“政府研发补贴对企业创新行为和绩效的影响研究”(20RKX0048)的资助

作者(Author): 李丹丹

DOI: 10.16513/j.cnki.cje.20220126.001

参考文献(References)：

• 白旭云，王砚羽，苏欣.2019.研发补贴还是税收激励——政府干预对企业创新绩效和创新质量的影响[J].科研管理，40(6):9-18.Bai X Y,Wang Y Y,Su X.2019.R&D subsidies or tax incentives:An empirical analysis of government intervention on enterprise innovation performance and innovation quality[J].Science Research Management,40(6):9-18.(in Chinese)
• 白云霞，唐伟正，刘刚.2019.税收计划与企业税负[J].经济研究，54(5):98-112.Bai Y X,Tang W Z,Liu G.2019.Tax plans and the corporate tax burden[J].Economic Research Journal,54(5):98-112.(in Chinese)
• 蔡绍洪，彭长生，俞立平.2019.企业规模对创新政策绩效的影响研究——以高技术产业为例[J].中国软科学，(9):37-50.Cai S H,Peng C S,Yu L P.2019.Do the innovation policy benefit SMEs?[J].China Soft Science,(9):37-50.(in Chinese)
• 陈劲，陈钰芬.2006.开放创新体系与企业技术创新资源配置[J].科研管理，27(3):1-8.Chen J,Chen Y F.2006.Total innovation management under open environment[J].Science Research Management,27(3):1-8.(in Chinese)
• 丁凯，朱顺林.2016.政府R&D补贴对技术创新绩效的影响研究——基于我国高技术产业视角[J].科技与经济，29(1):37-41.Ding K,Zhu S L.2016.Research on the impact of Government R&D subsidy on the performance of technical innovation efficiency of high-tech industry[J].Science & Technology and Economy,29(1):37-41.(in Chinese)
• 郭玥.2018.政府创新补助的信号传递机制与企业创新[J].中国工业经济，(9):98-116.Guo Y.2018.Signal transmission mechanism of government innovation subsidy and enterprise innovation[J].China Industrial Economics,(9):98-116.(in Chinese)
• 姜启波，谭清美.2020.政府创新补贴与企业创新及其组态路径——基于质量和效率视角[J].软科学，34(4):37-43.Jiang Q B,Tan Q M.2020.Government innovation subsidy,enterprise innovation and its configuration path—From this perspective of quality and efficiency[J].Soft Science,34(4):37-43.(in Chinese)
• 赖一飞，谢潘佳，叶丽婷，等.2021.我国区域科技创新效率测评及影响因素研究——基于超效率SBM-Malmquist-Tobit模型[J].科技进步与对策，38(13):37-45.Lai Y F,Xie P J,Ye L T,et al.2021.Research on the efficiency and influencing factors of science and technology innovation in China—Based on the super-efficiency SBM-Malmquist-Tobit model[J].Science & Technology Progress and Policy,38(13):37-45.(in Chinese)
• 李丹丹.2020.中国的所有制结构与区域劳动生产率收敛[J].贵州财经大学学报，(2):12-21.Li D D.2020.Ownership structure and regional labor productivity convergence in China[J].Journal of Guizhou University of Finance and Economics,(2):12-21.(in Chinese)
• 刘满芝，杜明伟，刘贤贤.2021.政府补贴与新能源企业绩效：异质性与时滞性视角[J/OL].科研管理(10):1-20.Liu M Z,Du M W,Liu X X.2021.Government subsidy and performance of new energy enterprises:From the perspective of heterogeneity and time lag[J/OL].Science Research Management,(10):1-20.(in Chinese)
• 路春城，吕慧.2019.财政补贴促进了中国制造业企业的研发投入吗——基于2008—2016年上市公司的门槛效应分析[J].宏观经济研究，(8):94-103.Lu C C,Lv H.2019.Does fiscal subsidy promote R&D investment of Chinese manufacturing enterprises—Based on the analysis of the threshold effect of listed companies from 2008 to 2016[J].Macroeconomics,(8):94-103.(in Chinese)
• 梅冰菁，罗剑朝.2020.财政补贴、研发投入与企业创新绩效——制度差异下有调节的中介效应模型检验[J].经济经纬，37(1):167-176.Mei B J,Luo J C.2020.Financial subsidies,R&D investment and enterprise innovation performance—A model test of regulatory mediator effect under institutional differences[J].Economic Survey,37(1):167-176.(in Chinese)
• 邵学峰，赵志琦.2019.补贴边界、产权阈值与研发产出表现[J].吉林大学社会科学学报，59(2):20-29,219.Shao X F,Zhao Z Q.2019.Subsidy boundary,property right threshold and R&D output[J].Jilin University Journal Social Sciences Edition,59(2):20-29,219.(in Chinese)
• 宋砚秋，齐永欣，高婷，等.2021.政府创新补贴、企业创新活力与创新绩效[J].经济学家，(6):111-120.Song Y Q,Qi Y X,Gao T,et al.2021.Government innovation subsidies,innovation vitality and innovation performance of enterprises[J].Economist,(6):111-120.(in Chinese)
• 孙博，刘善仕，姜军辉，等.2019.企业融资约束与创新绩效：人力资本社会网络的视角[J].中国管理科学，27(4):179-189.Sun B,Liu S S,Jiang J H,et al.2019.The financial constraints and firm innovation:From the perspective of human capital network[J].Chinese Journal of Management Science,27(4):179-189.(in Chinese)
• 王刚刚，谢富纪，贾友.2017.R&D补贴政策激励机制的重新审视——基于外部融资激励机制的考察[J].中国工业经济，(2):60-78.Wang G G,Xie F J,Jia Y.2017.Reconsider incentive mechanism of R&D subsidy policy—Based on exploration for external financing incentive mechanism[J].China Industrial Economics,(2):60-78.(in Chinese)
• 巫强，刘蓓.2014.政府研发补贴方式对战略性新兴产业创新的影响机制研究[J].产业经济研究，(6):41-49.Wu Q,Liu B.2014.Research on the influencing mechanism of modes of distribution of government R&D subsidy on the innovation of strategic emerging industries[J].Industrial Economics Research,(6):41-49.(in Chinese)
• 杨洋，魏江，罗来军.2015.谁在利用政府补贴进行创新?——所有制和要素市场扭曲的联合调节效应[J].管理世界，(1):75-86,98.Yang Y,Wei J,Luo L J.2015.Who innovate from the government subsidies?The joint moderate effects of the ownership and the factor market distortions[J].Management World,(1):75-86,98.(in Chinese)
• 袁胜军，俞立平，钟昌标，等.2020.创新政策促进了创新数量还是创新质量?——以高技术产业为例[J].中国软科学，(3):32-45.Yuan S J,Yu L P,Zhong C B,et al.2020.Does the innovation policy promote innovation quantity or innovation quality?[J].China Soft Science,(3):32-45.(in Chinese)
• 张碧菱，李旭辉.2017.企业风险厌恶视角下政府补贴对企业创新行为的影响机制研究[J].科技管理研究，37(18):7-14.Zhang B L,Li X H.2017.The impact of subsidies on firm's innovative behavior based on risk-averse view[J].Science and Technology Management Research,37(18):7-14.(in Chinese)
• 赵凯，王鸿源.2018.政府R&D补贴政策与企业创新决策间双向动态耦合与非线性关系[J].经济理论与经济管理，(5):43-56.Zhao K,Wang H Y.2018.The two-way dynamic coupling and nonlinear relationship between R&D subsidy policy and innovation decision[J].Economic Theory and Business Management,(5):43-56.(in Chinese)
• 郑江淮，张玉昌.2019.政府研发资助促进企业创新的有效性：激励效应异质性假说与检验[J].经济理论与经济管理，(12):17-34.Zheng J H,Zhang Y C.2019.The effectiveness of government R&D funding in promoting enterprise innovation:Hypothesis and test of heterogeneity of incentive effect[J].Economic Theory and Business Management,(12):17-34.(in Chinese)
• Blank D M,Stigler G J.1957.The demand and supply of scientific personnel[R].New York:National Bureau of Economic Research.
• Boeing P,Mueller E,Sandner P.2016.China's R&D explosion—Analyzing productivity effects across ownership types and over time[J].Research Policy,45(1):159-176.
• Brenner T,Pudelko F.2019.The effects of public research and subsidies on regional structural strength[J].Journal of Evolutionary Economics,29(5):1433-1458.
• Bronzini R,Piselli P.2016.The impact of R&D subsidies on firm innovation[J].Research Policy,45(2):442-457.
• Chen L,Yang W H.2019.R&D tax credits and firm innovation:Evidence from China[J].Technological Forecasting and Social Change,146:233-241.
• Howell S T.2017.Financing innovation:Evidence from R&D grants[J].American Economic Review,107(4):1136-1164.
• Jia L L,Nam E,Chun D.2021.Impact of Chinese government subsidies on enterprise innovation:Based on a three-dimensional perspective[J].Sustainability,13(3):1288.
• Sung B.2019.Do government subsidihes promote firm-level innovation?Evidence from the Korean renewable energy technology industry[J].Energy Policy,132:1333-1344.
• (1)东部包括北京、天津、河北、辽宁、上海、江苏、浙江、福建、山东、广东和海南,中部包括山西、吉林、黑龙江、安徽、江西、河南、湖北和湖南,西部包括四川、内蒙古、贵州、云南、陕西、甘肃、青海、宁夏、重庆、西藏、新疆和广西。