消费升级与政府支持对企业研发效率的影响——基于新能源汽车产业的实证分析  

Consumption Upgrading, Government Support and Enterprise R&D Efficiency: An Empirical Analysis Based on the New Energy Vehicle Industry

作　　者：申俊喜[1] 沈佳 吴金龙 SHEN Junxi;SHEN Jia;WU Jinlong

机构地区：[1]南京师范大学商学院,江苏南京210046

出　　处：《南京工业大学学报（社会科学版）》2023年第3期95-112,114,共19页Journal of Nanjing Tech University：Social Science Edition

基　　金：国家社会科学基金一般项目“国内消费升级驱动战略性新兴产业发展研究”(20BJY001)。

摘　　要：为缓解资源短缺和环境恶化,新能源汽车已成为我国战略性新兴产业的重点发展对象。本文选取2013—2019年新能源汽车产业145家上市公司的面板数据,实证分析消费升级与政府支持及其交互项对企业研发效率的影响。结果表明:第一,消费升级显著提升新能源汽车企业研发效率,且在研发效率提升过程中具备增强的滞后期影响。第二,在政府支持方面,政府补贴与研发投入加计扣除均显著提升新能源汽车企业研发效率,且研发投入加计扣除的促进效应优于政府补贴。第三,消费升级与政府补贴对企业研发效率的交互效应不显著,但与研发投入加计扣除的交互效应显著为负。上述经验在一定程度上丰富了新能源汽车企业在技术创新层面的市场激励和政策激励效果,为我国发展新能源汽车产业提供理论指导。In order to alleviate the shortage of resources and the deterioration of the environment,energy vehicles have become the key development target of China′s strategic emerging industry.In this paper,we select the panel data of 145 listed companies in the new energy vehicle industry from 2013 to 2019,and empirically analyze the differences between the impact of consumption upgrading,government support and their interaction items on enterprise R&D efficiency.The results show that,firstly,consumption upgrading significantly improves the R&D efficiency of new energy vehicle enterprises,and there is an enhanced lag effect in the process of R&D efficiency improvement.Secondly,in terms of government support,both government subsidy and additional deduction policy can greatly increase the R&D efficiency of new energy vehicle enterprises,and the promotion effect of additional deduction policy is better than that of government subsidy.Thirdly,the interaction effect of consumption upgrading and government subsidy on enterprises R&D efficiency is not significant,but there is a negative interaction effect between consumption upgrading and additional deduction policy.To a certain extent,the empirical evidence above can enrich the research on market incentive and policy incentive of the new energy vehicle enterprises,and can provide theoretical guidance for the development of China′s new energy vehicle industry.

关 键 词：消费升级 政府支持 企业研发效率 新能源汽车 绿色消费 

分 类 号：F124[经济管理—世界经济] F273