科技财政、创新活动与国有企业自主创新效率——基于治理制度视角的比较分析  

Finance on S&T,Innovation Activities and Independent Innovation Efficiency of State-Owned Enterprises Based on the Perspective of Governance System

作　　者：陶虎[1] 田金方[2] 郝书辰[3] 

机构地区：[1]山东财经大学工商管理学院,山东济南250014 [2]山东财经大学统计学院,山东济南250014 [3]山东财经大学财政税务学院,山东济南250014

出　　处：《经济管理》2013年第11期149-160,共12页Business and Management Journal ( BMJ )

基　　金：国家社科基金项目:"新国有企业"资本配置效率与优化路径研究(12BJL011)

摘　　要：科技财政投入影响着企业的创新活动，进而促进其自主创新产出。本文基于企业自主创新投入产出作用机理和全要素生产理论，借助于DEA—Malmquist和熵权测算方法，利用山东省2000～2010年七种治理类型企业的面板数据，比较分析了国有企业与非国有企业的自主创新效率，考察了科技财政资金、政策与非政府科技资金在促进企业自主创新能力上的治理制度差异。结果表明，国有企业的资源优势形成了较强的创新活力，但在创新成果转化能力和技术进步因素上逊于非国有企业；在政府减免税科技财政政策惠及所有治理类型企业的同时，非政府科技资金对提升企业的自主创新能力比科技财政资金更有效率。Independent innovation inputs affect innovation activities, and further promote its innovation outputs. Therefore,independent innovation efficiency of finance on S＆T determines the level of capability of inde- pendent innovation and core potential of future development. Overview of the existing literature, we found that ： （1）It has been a lack of empirical research on the effects of the financial support of state-owned enterprises technology, and also lack of a comparative study between state-owned enterprises and non-state-owned enterprises. （2）Which is more effective between finance on S＆T and corporate finance？ Ye Zi-rong,Jia Xian-zhou （2011） found the output elasticity of finance on S＆T is different from that of the non-governmental science and technology funds from the provincial panel data level, however, lack of enterprise level. Based on this, this paper intends to make an empirical analysis of the effect of financial funds of Science and technology on state-owned enterprises and non-state-owned enterprises during 2000-2010 in Shandong Province, and make a comparative study with that of non-governmental science and technology funds, revealing independent innovation efficiency of state-owned enterprises supported by fi- nance on S＆T, to seek effective science and technology fiscal policy. Based on the Input-output mechanism and total factor productivity theory, the paper, firstly, revises the evalua- tion index system of the National Bureau of Statistics to measure capability of independent innovation. Secondly from the point of view of static and dynamic, the paper analyzes the independent innovation efficiency of state-owned and non-state-owned enterprises during 2000-2010 in Shandong Province using DEA-Malmquist and entropy weight, and examines the effectiveness of public expenditure, finance policies and non-governmental finance funds on independ- ent innovation capability. The results show that： （1）the resource advantage of state-owned enterprises form the strong innova

关 键 词：科技财政 自主创新 治理制度 DEA—Malmquist 

分 类 号：F271.2[经济管理—企业管理]