税收优惠、财政补贴与企业人才知识结构——基于新能源汽车产业的研究  

Tax Incentives,Financial Subsidies and Enterprises Talent Knowledge Structure——Research Based on New Energy Vehicle Industry

作　　者：陈一博 雷良海[1] CHEN Yibo;LEI Lianghai(Business School,University of Shanghai for Science and Technology,Shanghai 200093,China)

机构地区：[1]上海理工大学管理学院,上海200093

出　　处：《科技与经济》2023年第2期56-60,共5页Science & Technology and Economy

基　　金：国家社会科学基金项目——“证券发行注册制改革背景下信息披露机制完善及策略”(项目编号:21BGL087,项目负责人:段江娇)成果之一;上海市软科学研究计划项目——“‘双创’背景下促进上海市技术市场发展的科技财政资源配置优化研究”(项目编号:18692103000,项目负责人:雷良海)成果之一。

摘　　要：基于2011—2020年沪深A股新能源汽车上市企业的数据,运用固定效应模型检验了税收优惠、财政补贴对新能源汽车企业人才知识结构的影响及其作用机制,研究了融资约束、企业规模、股权性质等因素对政策激励效果的影响。研究结果表明:税收优惠和财政补贴均能显著促进企业提升人才知识结构,融资约束增强了税收优惠和财政补贴对企业人才知识结构的促进作用;相比于财政补贴,税收优惠对企业人才知识结构的促进作用更为明显;随着企业规模的扩大,税收优惠和财政补贴对企业人才知识结构的促进作用增强;税收优惠和财政补贴对国有企业人才知识结构的促进作用大于民营企业。Based on the data of Shanghai and Shenzhen A-share listed enterprises of new energy vehicles from 2011 to 2020,this paper examines the influence of tax incentives and financial subsidies on the talent knowledge structure of new energy vehicle enterprises and their mechanisms of action using fixed-effects models,and studies the influence of financing constraints,enterprise size,equity nature and other factors on the effect of policy incentives.The results of the study show that both tax incentives and financial subsidies can significantly promote enterprises to enhance the knowledge structure of talents,and financing constraints enhance the promotion effect of tax incentives and financial subsidies on the knowledge structure of talents;compared with financial subsidies,the promotion effect of tax incentives on the knowledge structure of talents is more obvious;with the expansion of enterprise scale,the promotion effect of tax incentives and financial subsidies on the knowledge structure of talents is enhanced;the promotion effect of tax preferences and financial subsidies on the knowledge structure of talents of state-owned enterprises is greater than that of private enterprises.

关 键 词：税收优惠 财政补贴 融资约束 新能源汽车产业 人才知识结构 

分 类 号：F812.4[经济管理—财政学] F426.471F272.92