创新驱动发展战略下中国制造业成本动因拓展研究——基于研发投入的视角  

Research on the Expansion of Cost Drivers of China's Manufacturing Industry under the Innovation-driven Development Strategy:Based on the Perspective of R&D Investment

作　　者：李华 孙茂竹[2] 宋常[2] 殷俊明[1] LI Hua;SUN Maozhu;SONG Chang;YIN Junming(School of Accounting, Nanjing Audit University, Nanjing 211815, China;School of Business, Renmin University of China, Beijing 100872, China)

机构地区：[1]南京审计大学会计学院,江苏南京211815 [2]中国人民大学商学院,北京100872

出　　处：《审计与经济研究》2021年第1期118-127,共10页Journal of Audit & Economics

基　　金：国家社会科学基金项目(14BGL004);江苏高校优势学科建设工程资助项目(D10207000001/003)。

摘　　要：创新驱动发展战略下,企业需要更多的研发(现代成本动因)投入促进创新,然而创新的高风险性导致市场失灵,因此需要政策支持,引导创新投入。通过统计性描述或实证研究发现,税收优惠政策比会计政策更能引导企业创新投入(尤其是民营企业,而创新战略实施后国有企业创新投资增长速度更快),也促进企业完善相关会计数据;会计政策和数据的完善对考察税收政策的执行起了重要支持作用。研发费用加计扣除政策比所得税税率优惠更能促进高新技术企业研发投入,且促使其更偏向研发支出费用化处理。处于成长期的高新技术企业更偏向研发支出资本化处理,处于成熟期的高新技术企业更偏向研发支出费用化处理。盈利比负债更能促使高新技术企业研发投入。Under the innovation-driven development strategy,more R&D investment(modern cost drivers)is required for companies to promote the process of innovation.However,the high risk of innovation leads to market failure,which requires policy support to guide innovation investment.Through statistical description or empirical research,this paper finds that preferential tax policies are more effective in increasing enterprises'(especially private ones')innovation investment than accounting policies,and also promotes enterprises to improve relevant accounting data.For state-owned enterprises,the innovation investment grows faster after the implementation of the innovation strategy.Besides,the improvement of accounting policy and data plays an important role in supporting the examination for the implementation of tax policy.Compared with the preferential income tax rate,the policy of additional deduction of R&D expenses performs better in promoting high-tech enterprises'investment in research and development,making high-tech enterprises more inclined to expense the R&D investment.To be specified,high-tech enterprises in the growth stage are more inclined to capitalize the R&D investment;while those in mature stage prefer to make it expensed.In general,profits are a better motivator for the expensing of R&D investment than liabilities,especially in high-risk research stages.

关 键 词：创新驱动发展战略 成本动因 研发投入 会计政策 税收优惠政策 制造业成本 

分 类 号：F425[经济管理—产业经济]