创新激励政策视角下江西省上市公司R&D效率研究  

R&D Efficiency of Listed Companies in Jiangxi Province from the Perspective of Innovation Incentive Policy

作　　者：黎子霁 唐昆 Li Ziji;Tang Kun(School of Economics and Management, Jiangxi Agricultural University, Nanchang 330045,China;School of Finance, Taxation and Public Administration,University of Finance and Economics, Nanchang 330013, China)

机构地区：[1]江西农业大学经济管理学院,南昌330045 [2]江西财经大学财税与公共管理学院,南昌330013

出　　处：《无锡商业职业技术学院学报》2019年第5期10-15,共6页Journal of Wuxi Vocational Institute of Commerce

基　　金：江西农业大学研究生创新专项资金项目“创新激励政策视角下江西省上市公司R&D效率研究”(JG2019013)

摘　　要：以2015—2017年江西省17家上市企业的3年平均数据为基础,采用DEA-Tobit两步法来研究创新激励政策对企业R&D效率的影响。首先测算企业R&D活动的生产效率、纯技术效率、规模效率,其次根据测算结果,以研发费用加计扣除、政府创新补助等政策为自变量,建立回归模型,进一步分析影响江西省上市企业R&D投入效率的相关因素。结果显示:江西省上市企业R&D效率普遍偏低;政府研发投入补助有利于提升企业R&D技术效率,但会使企业依赖补助反而减少了有效研发,因此生产与规模效率作用不佳;研发费用加计扣除政策促进了企业研发人员与资金投入,有助于提升R&D强度。Based on the 3-year average data of 17 listed enterprises in Jiangxi province from 2015 to 2017,DEA-Tobit two-step method is adopted to study the impact of innovation incentive policies on R&D efficiency of enterprises. Firstly, the production efficiency, pure technical efficiency and scale efficiency of enterprise R&D activities are measured. Secondly, according to the calculation results, a regression model is established with the R&D expense extra deduction, government innovation subsidy and other policies as independent variables to further analyze the relevant factors affecting the R&D investment efficiency of listed enterprises in Jiangxi province. The results show that the R&D efficiency of listed enterprises in Jiangxi province is generally low. Government R&D subsidies are conducive to improving the R&D efficiency of enterprises, but they will make enterprises rely on subsidies to reduce effective research and development, so the efficiency of production and scale is not good. What’s more, the policy of extra deduction for R&D expenses promotes the R&D personnel and capital input of enterprises, which helps to improve the R&D intensity.

关 键 词：创新激励政策 江西省上市公司 R&D效率 

分 类 号：F273.1[经济管理—企业管理]