边疆民族地区政府补助与中小企业自主创新绩效研究——以内蒙古自治区为例  

Research on Government Subsidies and Independent Innovation Performance of Small and Medium-sized Enterprises in Border Ethnic-Minority Regions——Take Inner Mongolia Autonomous Region as an Example

作　　者：徐利飞 孟雨琦 蔡敬 XU Li-fei;MENG Yu-qi;CAI Jing(Accounting College,Inner Mongolia University of Finance and Economics,Hohhot,China,010070;Inner Mongolia Autonomous Region Personnel Examination Institute,Hohhot,China,010030)

机构地区：[1]内蒙古财经大学会计学院,内蒙古呼和浩特010070 [2]内蒙古自治区人事考试院,内蒙古呼和浩特010030

出　　处：《财经理论研究》2023年第3期46-62,共17页Journal of Finance and Economics Theory

基　　金：内蒙古哲学社会科学规划项目(2018NDB072)。

摘　　要：中小企业是我国国民经济的重要力量,对经济发展和社会稳定具有重要作用。内蒙古作为西部民族地区,经济结构的显著特点是对能源和资源开发的依赖性大,在发展生态文明和实现“双碳目标”的背景下,创新是新时期内蒙古经济发展的必然需求。发展创新经济的过程中,中小企业作为最富活力的经济群体,遍布一、二、三产业,覆盖国民经济各个领域,是推动内蒙古自治区经济发展、调整经济结构的重要力量。内蒙古自治区高度重视提升中小企业的自主创新能力和活力,出台《关于加快推进“科技兴蒙”行动支持科技创新若干政策措施》等多个政策,实施高新技术企业和科技型中小企业“双倍增”行动,对创新型中小企业、“专精特新”中小企业和“小巨人”企业给予定额补助。在给予支持的形式上,政府补助作为政府对企业的直接经济补偿广泛存在,影响了企业的创新绩效。在内蒙古自治区积极实施创新驱动发展战略的背景下,本文选取2014—2020年内蒙古新三板上市公司为样本,采用描述性统计研究法和实证研究法,分析内蒙古自主创新扶持政策现状,研究政府补助政策对内蒙古中小企业自主创新绩效的影响。研究发现:第一,从创新能力角度,内蒙古自治区近年企业研发投入比例不断增加,政府财政扶持自主创新资金逐年增长,自主创新基础不断提升,创新成果数量增长较快,但是与其他省市对比,创新能力还处于较弱水平;从自主创新扶持政策角度,内蒙古自治区自主创新的顶层设计已经建立,对企业自主创新的扶持有法可依,建立了各类创新组织运行的规范,企业创新机制已经形成,实施了类型多元的政府补助资金,并发挥了一定的效果。第二,政府补助对内蒙古新三板上市公司当年和滞后两年的自主创新绩效发挥着显著的正向影响,即中小企业获得政府补助�Small and medium-sized enterprises(SMEs)are important forces in China’s national economy,playing a major role in economic development and social stability.As a western ethnic-minority region,Inner Mongolia’s economic structure is characterized by its great dependence on energy and resource development.Under the background of enhancing ecological improvement and realizing the goal of carbon peaking and carbon neutrality,innovation is the inevitable demand of Inner Mongolia’s economic development in the new period.In the process of developing the innovative economy,SMEs,the most dynamic economic groups,spread all over the primary,secondary and tertiary industries,covering all fields of the national economy.Besides,they become an important force to promote economic development and adjust the economic structure of Inner Mongolia.Inner Mongolia attaches great importance to enhancing the independent innovation abilityies and vitality of SMEs.It has promulgated a number of policies and measures on Accelerating the Action of“Rejuvenating Mongolia through Science and Technology”to Support Scientific and Technological Innovation,implemented the action of facilitating high-tech enterprises and sci-tech SMEs,and provided fixed subsidies to innovative SMEs,“specialized and innovative”SMEs and“little giant”firms.In the form of support,government subsidies-as direct economic compensation from the government to enterprises-widely exist,which affects innovation of enterprises.Under the background of implementing the innovation-driven development strategy in Inner Mongolia,this paper selects the listed companies in the National Equities Exchange and Quotations(NEEQ)of Inner Mongolia from 2014 to 2020 as samples,adopts descriptive statistical research and empirical research methods,analyzes the current situation of independent innovation support policies in Inner Mongolia,and studies the influence of government subsidy policies on the independent innovation performance of SMEs in Inner Mongolia.The findings are as

关 键 词：政府补助 自主创新绩效 中小企业 

分 类 号：F272.3[经济管理—企业管理]