税收优惠、政府审计与国有企业科技创新——基于央企审计的经验证据  

Preferential Tax,Government Audit and Technological Innovation of State-owned Enterprises——Empirical evidence from the government audit over central enterprises

作　　者：潘孝珍[1] 燕洪国[1] Pan Xiaozhen;Yan Hongguo

机构地区：[1]杭州电子科技大学会计学院,310018

出　　处：《审计研究》2018年第6期33-40,共8页Auditing Research

基　　金：教育部人文社会科学研究青年基金项目(项目批准号:16YJC630091);浙江省软科学重点项目(项目批准号:2018C25004);浙江省社会科学界联合会研究课题(项目批准号:2019Z05);杭州电子科技大学人文社会科学基金项目(项目批准号:2015B05)的阶段性成果

摘　　要：如何最大限度地发挥科技创新税收优惠政策的激励效果?本文基于审计署央企审计的经验证据表明,我国科技创新税收优惠政策能够促进国有企业开展科技创新活动,并且政府审计能够提高税收优惠政策的激励效果。进一步研究表明,只有在较好的法律制度环境下,政府审计才能发挥对科技创新税收优惠政策的调节作用,而在较差的法律制度环境下,政府审计不能提升科技创新税收优惠政策的实施效果。因此,我国应积极发挥政府审计对于企业治理的潜在威慑力,建立政府审计结果运用的长效机制,并大力提升地区法律制度环境。How to maximize the motivating effects of the preferential tax policies for technological innovation? This paper based on the empirical evidence of audits over central enterprises carried out by the National Audit Office of China (CNAO),showing that R&D preferential tax policies could encourage technological innovation activities of the state-owned enterprises,and government audit could enhance the incentive effect of the preferential tax policies.Further research showed that only under a strong legal system,government audit could play a regulating role to R&D preferential tax policies,and under a weak legal system,government audit couldn't improve the efficiency of the incentive effect of the preferential tax policies.Therefore,China should give full play to the potential deterrence role of government audit to corporate governance,establish a long-term mechanism for the application of government audit findings,and further improve the legal system in various regions.

关 键 词：政府审计 税收优惠 科技创新 法律制度环境 

分 类 号：F276.1[经济管理—企业管理] F239.4[经济管理—国民经济]