工业技术经济
工業技術經濟
공업기술경제
Industrial Technology & Economy
2013年
4期
25~33
,共null页
R&D投入 R&D补贴 专利
R&D投入 R&D補貼 專利
R&D투입 R&D보첩 전리
R&D investment; R&D subsidy; patents
R&D补贴是政府干预企业技术创新活动的一个重要措施,其具有增加企业R&D资金,降低企业R&D成本的作用,本文以深圳中小板上市企业为样本,研究了我国的R&D补贴是否促进了企业创新绩效的提高,直接补贴和税收优惠的作用效果是否存在差异。实证结果表明,R&D直接补贴和税收优惠在R&D投资和专利产出之间起到了正向调节作用,且R&D直接补贴的正向调节作用更为显著。
R&D補貼是政府榦預企業技術創新活動的一箇重要措施,其具有增加企業R&D資金,降低企業R&D成本的作用,本文以深圳中小闆上市企業為樣本,研究瞭我國的R&D補貼是否促進瞭企業創新績效的提高,直接補貼和稅收優惠的作用效果是否存在差異。實證結果錶明,R&D直接補貼和稅收優惠在R&D投資和專利產齣之間起到瞭正嚮調節作用,且R&D直接補貼的正嚮調節作用更為顯著。
R&D보첩시정부간예기업기술창신활동적일개중요조시,기구유증가기업R&D자금,강저기업R&D성본적작용,본문이심수중소판상시기업위양본,연구료아국적R&D보첩시부촉진료기업창신적효적제고,직접보첩화세수우혜적작용효과시부존재차이。실증결과표명,R&D직접보첩화세수우혜재R&D투자화전리산출지간기도료정향조절작용,차R&D직접보첩적정향조절작용경위현저。
R&D subsidy is an important measure that government intervenes the technology innovation of enterprise, which has increased the enterprise R&D funds, reduce R&D cost, this paper based on listed companies d Shenzhen SME board, studies could R&D subsidies of our country help improve innovation performance of enterprise? whether differences exist or not between Direct subsidies and preferential tax? The empirical results shows that R&D subsidies played a positive role between R&D investment and innovation performarne, in addition, the R&D direct subsidies is stronger than preferential tax.