高新技术企业认定、政治关联与民营企业技术创新  

Identification of High-tech Enterprises,Political Connections and Private Enterprises' Technology Innovation

作　　者：许玲玲[1] 

机构地区：[1]郑州轻工业学院经济与管理学院,郑州450001

出　　处：《管理评论》2017年第9期84-94,共11页Management Review

基　　金：国家社会科学基金一般项目(15BRK030);国家社会科学基金青年项目(13CJL066);国家软科学研究计划项目(2013GXS4D133);湖南省科技计划重点项目(2014FJ6056)

摘　　要：本文以2005-2014年的中国A股民营高新技术上市公司为样本,实证分析了高新技术企业认定对民营企业技术创新的激励效应及政治关联对其的调节作用。研究结果显示,高新技术企业认定显著激励了民营企业技术创新,且这种激励效应只存在于非家族企业、2008年后新认定的高新技术企业和认定前无税收优惠的企业中。进一步的检验发现,政治关联显著正向调节高新技术企业认定的技术创新激励效应,且这种调节效应只存在于政府干预较多、金融发展水平低和知识产权保护程度低的地区。本文的检验结果表明在我国正式制度不断完善的同时,依然存在企业谋求政治关联的寻租行为,且政治关联依然发挥着重要的资源获取作用。Using the data of A-share listed private high-tech companies during 2005 to 2014,this paper investigates the incentive effect of identification of high-tech enterprises on private enterprises＇ technology innovation and the moderating effect of political connections on this incentive effect. Test results show that,identification of high-tech enterprises significantly motivates private enterprises＇ technology innovation,but this effect only exists in non-family enterprises,high-tech enterprises newly-recognized after 2008 and enterprises with no tax incentives before identification. Further tests find that political connections significantly and positively moderate the incentive effect of identification of high-tech enterprises on private enterprises＇ technology innovation,but this effect only exists in regions with more government intervention,lower level of financial development and lower level of intellectual property protection. The results of this paper indicate that there is still private enterprises＇ rent-seeking for political connections with the continuous improvement of formal system at the same time,and political connections still play an important role in private enterprises＇ resource acquisition.

关 键 词：高新技术企业认定 政治关联 民营企业技术创新 

分 类 号：D0[政治法律—政治学] F273.1[经济管理—企业管理] F276.44[经济管理—国民经济] F276.5