高新技术企业认定政策的高质量发展效应研究--来自中国A股上市公司面板数据的实证研究  

Identification of High-tech Enterprises and High-quality Development of Enterprises--An Empirical Study of Panel Data From Chinese A-share Listed Companies

作　　者：汪芳[1,2] 胡梦蝶 赵玉林 Wang Fang;Hu Mengdie;Zhao Yulin(School of Economics,Wuhan University of Technology,Wuhan 430070,China;Hubei Provincial Research Center for S&T Innovation and Economic Development,Wuhan 430070,China)

机构地区：[1]武汉理工大学经济学院,武汉430070 [2]湖北省科技创新与经济发展研究中心,武汉430070 [3]湖北省科技创新与经济发展研究中心学术委员会,武汉430070

出　　处：《工业技术经济》2023年第2期79-85,共7页Journal of Industrial Technological Economics

基　　金：国家社会科学基金项目“数字经济背景下制造业与互联网融合的产业组织重构与绩效提升机制研究”(项目编号:22BJY264)。

摘　　要：本文基于2008~2021年中国A股上市公司的面板数据,采用双重差分法研究高新技术企业认定政策对企业高质量发展的影响。结果发现:(1)高新技术企业认定政策对企业生产率和绩效具有显著的促进作用,有利于推动企业实现高质量发展;(2)相比于未认定的企业,通过认定政策的企业能获得更多的政府补贴并享受税收优惠,其对认定企业生产率和绩效产生的促进作用更大;(3)高新技术企业认定政策具有创新激励效应,促进企业增加研发投入,推动生产率和绩效提升;(4)高新技术企业认定政策具有信号传递效应,增加企业外部融资和创新人才,促进企业高质量发展。本文对制定和完善精准的高新技术产业政策,以更好地促进企业高质量发展,具有重要的决策参考价值。Based on the panel data of China’s A-share listed companies from 2008 to 2021,this paper uses the double difference method to study the impact of high-tech enterprise recognition policies on the high-quality development of enterprises.The results show that:(1)the identification policy of high-tech enterprises has a significant role in promoting the productivity and performance of enterprises.(2)Compared with the enterprises that have not been identified, the enterprises that have passed the identification policy can obtain more government subsidies and enjoy tax preferences, which has a greater role in promoting the productivity and performance of the identified enterprises.(3)The identification policy of high-tech enterprises has the effect of innovation incentive, which promotes enterprises to increase R&D investment and promote productivity and performance improvement.(4)The identification policy of high-tech enterprises has a signal transmission effect, increasing external financing and innovative talents of enterprises, and promoting high-quality development of enterprises.

关 键 词：高新技术企业认定政策 企业高质量发展 信号传递机制 财政补贴 税收优惠 双重差分 

分 类 号：F425[经济管理—产业经济] F273.1