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作 者:锁箭[1] 任宏程 Suo Jian;Ren Hongcheng
机构地区:[1]云南大学工商管理与旅游管理学院,昆明650500
出 处:《经济问题探索》2023年第4期72-85,共14页Inquiry Into Economic Issues
摘 要:针对我国高新技术企业发展的整体评价研究不足,本文通过发展绩效、发展态势两个维度对我国36个地区的高新技术企业发展进行综合评价,经聚类分析后,将两个维度综合到一个矩阵,形成一个新的综合评价模型,提出了一种新的动态发展因子评价发展态势以刻画评价对象发展趋势和潜力。该模型相较于经典单维度静态绩效评价,评价结论更加全面。研究显示,我国地区间高新技术企业的发展不平衡,对某省3年高新技术企税收优惠享受情况进行全样本统计分析,发现样本省份在高企税收优惠政策工具的效用并不明显,各地区高企发展差异现象之下是我国高企发展受各种因素影响而具有复杂性,仅高新技术企业认定政策已难以满足我国高新技术企业发展需求,需要出台国家层面和地方层面组成的政策体系,以及科技政策内外部组合政策工具形成政策合力,推进各地区高质量发展高新技术企业群体。In view of the insufficient research on the overall evaluation of the development of High&New-Tech Enterprise in China,this paper conducts a comprehensive evaluation on the development of High&New-Tech Enterprise in 36 regions of China through two dimensions of development performance and development trend.After clustering analysis,the two dimensions are integrated into a matrix to form a new comprehensive evaluation model.This paper proposes a new dynamic development factor evaluation development trend to depict the development trend and potential of the evaluation object.Compared with the classical single dimension static performance evaluation,the evaluation conclusion of this model is more comprehensive.The research shows that the development of High&New-Tech Enterprise in different regions of China is unbalanced.A full sample statistical analysis of the tax preference enjoyed by High&New-Tech Enterprise in a province for three years shows that the effectiveness of the tax preference policy tools for High&New-Tech Enterprise in the sample provinces is not obvious.The development of that in China is complicated by various factors under the phenomenon of the differences in the development of High&New-Tech Enterprise in different regions.It is difficult to meet the development needs of China’s High&New-Tech Enterprise only by identifying policies for High&New-Tech Enterprise.It is necessary to introduce a policy system composed of national and local levels,as well as a combination of internal and external policy tools of science and technology policies to form a policy synergy,and promote high-quality development of high-tech enterprise groups in various regions.
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