财税支持、高新资质认定与家族企业自主创新研究  

Finance and Taxation Support,High-tech Identification and Family Firm Independent Innovation

作　　者：万源星 许永斌[1] 许文瀚 Wan Yuanxing;Xu Yongbin;Xu Wenhan(School of Accounting,Zhejiang Gongshang University,Hangzhou 310018,China;School of Accounting, Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]浙江工商大学财务与会计学院,浙江杭州310018 [2]南京审计大学会计学院,江苏南京211815

出　　处：《科技进步与对策》2021年第2期103-111,共9页Science & Technology Progress and Policy

基　　金：国家社会科学基金重点项目(14AGL009);国家社会科学基金青年项目(19CJY008)。

摘　　要：中国家族企业研发投入不足、创新意愿不强。基于2008-2017年中国A股家族高新技术上市公司研究样本,从财税支持视角,分析高新资质认定政策对家族企业自主创新的影响。结果发现,家族企业通过高新资质认定后自主创新绩效显著提升,且高新资质认定后配套财税支持强化了这种激励效应。进一步发现,财税支持政策效果对高新资质认定初审阶段,以及融资约束强、无政治关联、高新开发区外、知识产权保护低的家族企业更加显著。最后,为完善高新资质认定及财税支持政策提出政策建议。Chinese family firms have the problems of lacking innovation incentives and research investment.Based on A-share listed family high-tech firms during 2008-2017,this paper analyzes the effect of high-tech identification on family firms'independent innovation by the perspective of finance and taxation support.The study shows that firm technological innovation efficiency is stimulated by high-tech identification policy,while the stimulation is strengthened by finance and taxation support.Furthermore,the policy effect of Finance and Taxation support is clustered in the first-trail of high-tech identification,and it’s more significant in the firms which have a higher financial constraint,lower political connections,lower intellectual property rights or is outside the high-tech development zone.provides suggestions for improving industry policies and finance and taxation support.This study provides suggestions for finance and taxation support.

关 键 词：财税支持 高新资质认定 家族企业 自主创新 

分 类 号：F276[经济管理—企业管理]