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作 者:甄红线[1] 王玺 方红星[1] ZHEN Hongxian;WANG Xi;FANG Hongxing(School of Accounting,Dongbei University of Finance and Economics;China Internal Control Research Center,Dongbei University of Finance and Economics)
机构地区:[1]东北财经大学会计学院、中国内部控制研究中心,116025
出 处:《经济研究》2023年第11期62-79,共18页Economic Research Journal
基 金:国家自然科学基金(72172029,71971046);国家社会科学基金重大项目(19ZDA094)的资助。
摘 要:建设数字中国是数字时代推进中国式现代化的重要引擎,加强知识产权保护是提高国家经济竞争力的最大激励。那么,为实现企业数字化转型,具有中国特色的知识产权行政保护发挥了怎样的作用?本文以2010—2018年中国A股非金融类上市公司为样本,探究各省知识产权行政保护对上市公司数字化转型的影响机制和作用效果。研究发现,知识产权行政保护可以有效促进当地上市公司实现数字化转型。并且,加强知识产权行政保护能够显著增加企业研发支出和数字专利申请,进而促进企业数字化转型。进一步研究发现,知识产权行政保护、司法保护以及社会服务协同配合,强化了知识产权全链条保护。知识产权行政保护对企业数字化转型的促进作用在低研发补贴和低税收优惠的企业中更加显著。此外,知识产权行政保护通过促进企业数字化转型提高了企业全要素生产率。本文认为在建设中国特色和世界水平的知识产权强国背景下,应当充分发挥知识产权行政保护的优势,不断激发企业创新活力,加快推动数字经济与实体经济深度融合,为我国经济高质量发展注入强大动能。The digital economy has become an important engine for high⁃quality development in China,a key driving force for deepening supply⁃side structural reforms,and a major support for enhancing economic resilience.The corporate digital transformation is the foundation of digital economic development.However,the confirmation of digital asset rights and interests is a weak link and institutional barrier in the corporate digital transformation.From the perspective of property types,both digital asset rights and interests and intellectual property rights(IPR)belong to intangible property rights and interests and have the unique attributes of“object sharing and benefit exclusion”.At the same time,the adjustment targets,institutional goals,and current protection models of IPR are closely related to the protection of digital assets.Therefore,laws,regulations,and institutions related to IPR provide a basic basis and reference for the confirmation,exercise,and protection of corporate digital asset rights and interests.In the digital age,IPR infringement has the characteristics of concealment,complexity,and diversification,bringing new challenges to the efficiency of IPR protection.Compared with judicial protection,administrative protection of IPR has the advantages of specialization,high efficiency,direct and rapid measures,relative simplicity,and lower costs.It serves as the first line of defense in IPR protection and a“diversion valve”for judicial protection.Therefore,this paper takes A⁃share listed companies in China as samples and investigates the impact and mechanism of administrative protection of IPR on corporate digital transformation from a cross⁃provincial comparative perspective.This paper finds that administrative protection of IPR can significantly promote digital transformation.In addition,strengthening the administrative protection of IPR can significantly increase corporate R&D expenditures and patent applications in the field of the digital economy.This paper also finds that administrative prote
关 键 词:知识产权行政保护 数字化转型 知识产权全链条保护 司法保护 社会服务
分 类 号:D923.4[政治法律—民商法学] F204[政治法律—法学] F49[经济管理—国民经济] F832.51
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