政府研发补贴激励企业新产品开发的效应分析  

Effect of Government R&D Subsidies on Encouraging Enterprises to Develop New Products

作　　者：汪利锬 谭云清 WANG Litan;TAN Yunqing(School of Finance,Taxation and Public Administration,Shanghai Lixin Institute of Accounting and Finance,Shanghai 201620,China;School of Business Administration,Shanghai Lixin Institute of Accounting and Finance,Shanghai 201620,China)

机构地区：[1]上海立信会计金融学院财税与公共管理学院,上海201620 [2]上海立信会计金融学院工商管理学院,上海201620

出　　处：《山东财经大学学报》2019年第2期103-113,共11页Journal of Shandong University of Finance and Economics

基　　金：国家自然科学基金项目"国家外包下跨国公司后向关联对本土企业创新能力影响机制与效应研究"(71272205)

摘　　要：企业新产品开发是企业创新的重要内容,政府研发补贴在企业新产品开发过程中扮演着重要角色。利用一般广义矩和门限回归方法,实证检验政府研发补贴对企业新产品开发的影响。研究发现:政府研发补贴对当年企业新产品开发具有显著促进效应,但在滞后一期、二期的影响不显著,即存在"补贴迟滞"效应;在考虑市场竞争程度情况下,政府研发补贴不仅在当年显著促进企业新产品开发投入,而且在滞后一、二期也显著促进企业新产品开发投入;稳定、持续的政府研发补贴促使企业新产品开发投入发生显著的跃升,即"门槛"效应。New product development is an important part of enterprise innovation,and government R&D subsidies play an important role in the process of enterprises'new product development.By adopting the generalized moment and threshold regression method,this paper empirically examines the impact of government R&D subsidies on enterprises'new product development.It is found that government R&D subsidy has a significant promotion effect on enterprises'new product development in that year,but has no significant impact on the first lag and second lag phases,i.e.,there exists a "subsidy lag" effect.Considering the degree of market competition,government R&D subsidy significantly promotes the investment in enterprises'new product development not only in that year but also in the first lag and second lag phases.Stable and sustained government R&D subsidy promotes a significant jump in new product development investment,namely a "threshold" effect.

关 键 词：政府研发补贴 市场竞争程度 企业新产品开发 补贴效应 

分 类 号：F810.45[经济管理—财政学]