政府补贴、税收与企业研发创新绩效关系研究——基于深圳中小板上市企业的经验证据  

Research on the Relationship of Government Funding,Tax Policy and Technological Innovation——Based on Growth Enterprise Market Empirical Evidence

作　　者：王遂昆[1] 郝继伟[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073

出　　处：《科技进步与对策》2014年第9期92-96,共5页Science & Technology Progress and Policy

基　　金：国家社会科学基金项目(11BGL021)

摘　　要：在市场机制不完善的新兴市场经济国家,中小企业研发创新中政府的引导作用十分必要。选取2007-2012年深市进行研发创新的中小企业作为分析对象,利用多元回归模型研究了政府科技政策对中小企业研发创新的影响。实证结果表明:政府创新补贴和税收支持在促进中小企业研发创新方面起到了积极作用;与国有企业相比,政府补贴对中小企业研发创新的促进效应更大。最后,针对这些问题,进一步分析了原因并提出了相应的对策。The paper constructs an empirical model between government funding and tax policy based on investment of Technologi-cal innovation .Then ,examining the model using 2009-2012 venture capital-backed small and medium-sized enterprises data .Em-pirical results show the Involvement of government funding and tax policy can significantly increase investment of Technological in-novation .For further analysis of the reasons for these problems and put forward corresponding countermeasures .

关 键 词：政府补贴 税收优惠 研发创新 研发创新绩效 中小企业 

分 类 号：F273.1[经济管理—企业管理]