技术多元化对企业创新绩效的影响——技术整合与财政激励政策的调节作用  

Impact of technological diversification on firm innovation performance-Based on moderating effect of technology integrationand fiscal incentive policies

作　　者：樊钱涛[1] 王艳 刘洪民[1] 叶欣苒 FAN Qiantao;WANG Yan;LIU Hongmin;YE Xinran(School of Economics and Management,Zhejiang University of Scienceand Technology,Hangzhou 310023,Zhejiang,China)

机构地区：[1]浙江科技学院经济与管理学院,杭州310023

出　　处：《浙江科技学院学报》2023年第2期125-135,共11页Journal of Zhejiang University of Science and Technology

基　　金：浙江省科技厅软科学重点项目(2022C25058);浙江省高校重大人文社科攻关计划项目(2021GH029);浙江省哲学社会科学规划课题(21NDJC106YB)。

摘　　要：为研究技术多元化对企业创新绩效的影响效应及作用机理,利用2012—2019年知识密集型行业550家上市公司的面板数据,通过泊松面板固定效应模型对研究假设进行检验。研究结果表明:技术多元化与创新绩效之间存在倒U形关系;技术整合正向调节技术多元化与创新绩效之间的关系;政府补助与税收减免在技术多元化与创新绩效之间存在正向调节作用。对财政激励政策的进一步研究表明,政府补助和税收减免在创新能力强的企业中有更明显的激励效应,相比非国有企业,政府补助在国有企业中更能发挥积极的政策效能。本研究结果可为企业探索技术创新路线、提升创新能力提供参考。To study the influential effect and mechanism of technological diversification on firm innovation performance,the hypothesis was empirically tested by applying the Poisson panel fixed effect model to analyze the panel data of 550 knowledge-intensive listed firms from 2012 to 2019.The results show that there is an inverted U-shaped relationship between technological diversification and innovation performance;technology integration positively regulates this relationship;government subsidies and tax relief have a positively moderating effect on this relationship.Further research on fiscal incentive policies shows that,government subsidies and tax relief have more obvious incentive effects on firms with strong innovation ability,compared with non-state-owned enterprises,government subsidies can give a full play to positive policy effectiveness in state-owned enterprises.The research results can provide reference for firms to explore the route of technological innovation and improve their innovation ability.

关 键 词：技术多元化 技术整合 政府补助 税收减免 创新绩效 

分 类 号：F270.3[经济管理—企业管理]