科技创新券对企业创新绩效的影响机制与效应分析  

Analysis of the Mechanism and Effect of Technological Innovation Coupons on Enterprise Innovation Performance

作　　者：何静 刘家树 齐昕 HE Jing;LIU Jiashu;QI Xin(School of Business,Anhui University of Technology,Maanshan 243032,China)

机构地区：[1]安徽工业大学商学院,安徽马鞍山243032

出　　处：《安徽工业大学学报（自然科学版）》2023年第3期339-346,共8页Journal of Anhui University of Technology（Natural Science）

基　　金：国家社会科学基金重点项目(22AJL002);安徽省高校人文社科研究重点项目(SK2020A0165)。

摘　　要：科技创新券政策是政府激励中小企业创新发展、实现经济增长的间接性政府助政策。以2016—2020年中小板和创业板的923家科技中小企业为样本,探究科技创新券对企业创新绩效的政策效应及作用机制,且进行中介效应模型检验。结果表明:使用创新券的公司未来具有更高的创新绩效,即科技创新券对创新绩效具有显著的正向影响;研发投入在创新券与创新绩效的关系中具有中介效应。通过PSM(propensity score matching)法的内生性检验,依旧证实创新券对创新绩效存在正向影响作用。针对日前科技创新券领取率低下,为吸引更多的企业利用创新券的政策优势提升科技研发创新能力,建议政府简化对中小企业领取科技创新券的审核程序;鼓励第三方参与创新券的推广和管理;充分发挥有限的社会资源,借力发展企业的科技创新配置。The technology innovation voucher policy is an indirect government assistance policy that encourages the innovative development of small and medium-sized enterprises(SEMs)and achieves economic growth.Taking 923 science and technology SMEs on the SME board and GEM from 2016 to 2020 as samples,the policy effect and mechanism of science and technology innovation vouchers on enterprise innovation performance were explored,and a Mesomeric effect model test was conducted.The results indicate that the companies using innovation vouchers have higher future innovation performance,that is,technology innovation vouchers have a significant positive impact on innovation performance;R&D investment has a Mesomeric effect in the relationship between innovation vouchers and innovation performance.Through the endogeneity test using the PSM(property score matching)method,it is still confirmed that innovation vouchers have a positive impact on innovation performance.In view of the low collection rate of scientific and technological innovation vouchers,in order to attract more enterprises to use the policy advantages of innovation vouchers to improve their scientific and technological R&D innovation ability,it is recommended that the government simplify the review procedures for SMEs to receive scientific and technological innovation vouchers;Encourage third-party participation in the promotion and management of innovation vouchers;Fully utilize limited social resources and leverage the development of technological innovation allocation in enterprises.

关 键 词：创新券 创新绩效 研发投入 中介效应 

分 类 号：F062.4[经济管理—政治经济学] F276.3