财政政策对军民融合企业创新绩效的影响——创新投入的中介效应分析  

The Influence of Finance Policy on Innovation Performance of Military-civilian Integration Enterprises:Analysis of the Mediating Effect based on Innovation Input

作　　者：李从容[1] 贾梦飞 韩青 Li Congrong;Jia Mengfei;Han Qing(School of Public Administration, Xi 'an University of Architecture and Technology, Xi 'an 710055,China)

机构地区：[1]西安建筑科技大学公共管理学院,陕西西安710055

出　　处：《科技进步与对策》2021年第6期113-121,共9页Science & Technology Progress and Policy

基　　金：陕西省软科学研究项目(2020KRM189);西安市软科学研究项目(2017110SF/RK004-1);共青团中央青少年发展研究项目(19YB082)。

摘　　要：我国军民融合战略的提出旨在促进科技创新和经济效率提升,保障国防和国家安全。基于2008—2019年我国(内地)276家上市军民融合企业面板数据,运用当期、滞后期多元回归模型和中介效应模型,实证探究财政政策对军民融合企业创新绩效的影响机制。结果表明:财政补助对企业当期创新绩效以及滞后期创新科技绩效起显著促进作用,对滞后期创新经济绩效没有显著影响;税收优惠对企业当期和滞后期创新绩效均具有显著促进作用;创新投入对当期及滞后期创新绩效均具有显著促进作用,但对滞后期的影响更加显著。创新投入的中介效应在财政补助对当期创新科技绩效和滞后期创新绩效的影响过程中显著,在税收优惠对当期和滞后期创新绩效的影响过程中显著。其中,税收优惠完全通过创新投入对当期创新科技绩效产生正向影响。Military-civilian integration strategy is proposed to promote technological innovation and improve economic efficiency,safeguard national defense and national security.Based on the panel data of 276 listed military-civilian fusion companies in China from 2008 to 2019,the thesis empirically explores the impact mechanism of fiscal policy on the innovation performance of military-civilian integration companies by using multiple regression models and intermediary effect models of current and lag periods.The results show that:financial subsidies have played a significant role in promoting the company's innovation performance in the current period and the innovation technology performance in the lag period,and have no significant impact on the innovation economic performance in the lag period;tax incentives can play a role in both the current and lagging innovation performance of the enterprise significant promotion effect;innovation investment has played a significant role in promoting innovation performance in the current period and innovation performance in the lagging period,but the impact on the lagging period is more significant.The intermediary effect of innovation input is significant in the financial subsidies on the current innovation technology performance and lagging innovation performance,and the tax incentives have significant effects on the current and lagging innovation performance.Tax incentives have a positive impact on the performance of current innovation technology through innovation investment.

关 键 词：财政补助 税收优惠 创新投入 创新科技绩效 创新经济绩效 

分 类 号：E0-054[军事—军事理论]