政府财税扶持对企业技术创新的影响研究  

The Influence of Government Fiscal Support on the Technological Innovation of Enterprises

作　　者：李翠芝[1] 林洲钰[2] 

机构地区：[1]山西大学商务学院,太原030031 [2]对外经济贸易大学国际商学院,北京100029

出　　处：《云南财经大学学报》2013年第6期146-154,共9页Journal of Yunnan University of Finance and Economics

基　　金：国家自然科学基金重点项目"中国企业转型升级战略及其竞争优势研究"(71332007);教育部重大项目"提升中国产品海外形象"(13JZD017)

摘　　要：以中国工业企业数据为研究样本,从城市层面考察政府财税扶持政策对企业技术创新行为的影响。结果发现,在财税扶持力度水平越高的地区,企业的技术创新水平越高。进一步研究发现,财税政策对企业技术创新的影响存在产权和规模差异,具体表现为较大的财税扶持力度对非国有企业和中小企业的技术创新水平的作用更加明显。因此,在推动经济增长方式转变过程中,应当通过丰富财税政策手段,同时注意政策对不同类型企业的作用差异,进一步发挥财税政策在推动企业技术创新方面的政策效能。Based on the data of China＇s industrial enterprises, the paper analyzes the impact of government fiscal support policy on the technological innovation of enterprises in cities. The au-thors find out that regions with more fiscal support from government tend to have higher levels of technological innovation. Further study finds out that the financial and taxation support policy dif- fers in enterprises with different ownerships and scales. In other words, the policy is more effective in non- state- owned enterprises and medium and small sized enterprises. Therefore, during the process of promoting the transition of economic growth, government should enrich the fiscal support policy, and pay more attention to the influence of the policy on different types of enterprises so as to make the policy be more effective.

关 键 词：财税扶持力度 研发投资 企业技术创新 

分 类 号：F273.1[经济管理—企业管理]