是谁驱动了科技企业的技术创新  

Who drives the technology innovation of science and technology enterprises?

作　　者：庄玉梅[1] 王莉[2] Zhuang Yumei;Wang Li(School of Business Administration,Shandong University of Finance and Economics,Jinan 250014,Shandong,China;School of Accountancy,Shandong University of Finance and Economics,Jinan 250014,Shandong,China)

机构地区：[1]山东财经大学工商管理学院,山东济南250014 [2]山东财经大学会计学院,山东济南250014

出　　处：《科研管理》2022年第3期46-54,共9页Science Research Management

基　　金：国家社会科学基金一般项目:“高管团队认知视角的新创企业社会资本治理研究”(18BGL124,2018.06—2022.12);山东省社科规划项目:“山东省实施创新驱动和人才强省战略研究”(19BJCJ14,2019.06—2022.06)。

摘　　要：为探索驱动科技企业高质量技术创新的路径,本文基于三维战略观阐释了企业在行业、制度、资源等因素联动影响下的创新战略和研发投入行为,依据组态逻辑建构企业技术创新与其前因要素的研究框架。使用模糊集定性比较法对289家中小板科技制造企业的检验表明:(1)行业竞争和技术、政府财税支持和企业研发投入以差异组态方式驱动科技企业的技术创新;(2)资源视角的驱动路径包括企业资源主导型、政企资源协同型和政府资源主导型;(3)相比于税收优惠,财政补贴对技术创新更具激励作用;相比于市场竞争,技术创新价值对技术创新更有吸引力。本文验证了驱动科技企业技术创新的等效组态路径和多元资源主体,明确了财政补贴、税收优惠等前因要素存在的差异激励效应。The international competitive environment and the bottleneck of domestic technological development urgently require scientific and technological enterprises to make high-quality technological innovation achievements.The government firmly strengths the market function of innovative resources allocation,and at the same time,has invested lots of fiscal and tax resources to support and motivate the enterprise′s technology innovation.However,both practical and theoretical fields show the positive or negative incentive results.The literatures which studied the effects of fiscal and tax incentives from the perspective of institution alone had achieved the either-or conclusions,and could not explain the different incentive results in the same context.The net affecting test of fiscal and tax resources based on linear logic could not discover the interrelations of the multiple factors and the asymmetric causality.All these prevent us from obtaining the basic driving sources of technology innovation achievements.Enterprise is an active entity embedded in diversified environment,and there are large numbers of research findings on enterprise′s technological innovation in the theoretical fields.It is necessary to explain the choice of technological innovation strategy and R&D investing behavior of the enterprise influenced by multiple environmental factors,and use the other method to explore and test the implementation routes of technology innovation achievements.The technological innovation strategy of an enterprise is the result of comprehensive consideration of a variety of internal and external environmental factors by TMT with specific purpose and cognition.The three-dimensional basic view of strategy clarifies the factors affecting enterprise strategy comprehensively from the perspectives of industrial environment,institutional incentive and enterprise resources.Therefore,the paper analyzed the innovation strategy and R&D investment behavior under the influence of the competition and technology,fiscal and tax incenti

关 键 词：市场竞争 行业技术 政府财税支持 企业研发投入 技术创新 

分 类 号：F272.3[经济管理—企业管理]