高科技资质认定与上市企业创新治理  

High-tech Qualification Accreditation and Innovation Governance of Chinese Listed Firms

作　　者：孙刚[1] 孙红[2] 朱凯[3] 

机构地区：[1]浙江财经大学会计学院,浙江杭州310018 [2]华东政法大学商学院,上海201620 [3]上海财经大学会计与财务研究院,上海200433

出　　处：《财经研究》2016年第1期30-39,82,共11页Journal of Finance and Economics

基　　金：浙江省哲学社会科学规划课题(14NDJC095YB);国家自然科学基金面上项目(71272008);教育部人文社科重点研究基地项目(11JJD790008;14JJD630005);上海市教育委员会课题(2014111143);杭州市科技情报调研项目(20151334M14)

摘　　要：在我国从"研发管理"向"创新治理"转型的背景下,文章重点考察了政府在构建创新治理体系中的角色和作用。文章以"科技认定"作为特定的政企创新联盟和科技资源分配机制,考察了不同经济环境下上市企业的创新活动强度及其价值相关性。研究发现,与国有控股企业相比,民营控股企业获得"科技认定"后,创新投入强度及其价值相关性均显著提高;进一步研究表明,随着政府干预的减少,"科技认定"对上市企业创新效率的促进作用显著增强。文章从创新的利益相关者视角揭示了由政府主导的"科技认定"政策对企业创新活动的影响机理,对建设创新治理体系具有重要的理论和现实意义。Against the background of the transformation from RD management to innovation governance in China,this paper places emphasis on the role of governments in the construction of innovation governance system.Regarding high-tech qualification accreditation as special government-enterprise innovation alliance and innovation resources allocation mechanism,it investigates the innovation strength of listed firms and its value relevance in different economic environments.It indicates that compared with SOEs,the strength of innovation input and its value relevance improve significantly in non-stateowned enterprises recognized as high-tech enterprises.The study further shows that with the reduction in government intervention,the promotion role of high-tech qualification accreditation in innovation efficiency in listed firms notably strengthens.It reveals the effect of government-dominated high-tech qualification accreditation policy on firm innovation activities from the perspective of innovation stakeholders,and has important theoretical and policy implications for establishing innovation governance system.

关 键 词：科技认定 创新治理 政府干预 企业创新 

分 类 号：F230[经济管理—会计学]