福建省中小企业科技创新的财政补助优化研究  

Research on Optimization of Financial Subsidies for Scientific and Technological Innovation of Small and Medium-sized Enterprises in Fujian Province

作　　者：杜威望 DU Wei-wang(Fujianand Taiwan Research Institute,Fujian Provincial Committee Party School of CPC,Fuzhou,350001,China)

机构地区：[1]中共福建省委党校闽台研究院,福建福州350001

出　　处：《福建金融管理干部学院学报》2024年第4期52-64,共13页Journal of Fujian Institute of Financial Administrators

基　　金：福建省社会科学基金项目“财政补助力度对福建中小企业科技创新的影响效应研究”(FJ2022BF051)。

摘　　要：财政补助作为政府支持中小企业科技创新的重要工具,如何更加精准地发挥作用,不仅关系到企业的发展,也关系到地区乃至国家创新体系的效能。本文在理论分析的基础上,实证研究发现:(1)财政补助力度对福建中小企业科技创新呈现倒“U”型的影响效应;(2)财政补助力度对中小企业科技创新具有区域、行业和所有权异质性影响效应;(3)企业研发投入是财政补助力度对中小企业科技创新产生影响的中介路径。基于研究结论提出以下对策建议:(1)建立财政补助总量调控机制,确保补助力度维持在最优区间;(2)实施差异化的补助政策,重点支持经济发达地区、第二产业和私营企业的创新;(3)构建研发投入导向机制,提升补助资金使用效率。This research examines how financial subsidy,a critical policy instrument,can be optimized to enhance technological innovation in Small and Medium-sized Enterprises(SMEs).Through rigorous empirical analysis of panel data,the study uncovers three key findings:(1)The relationship between financial subsidy intensity and technological innovation in Fujian's SMEs presents an inverted U-shaped pattern;(2)This effect demonstrates significant heterogeneity across regions,industries,ownership structures,and enterprise life cycles;(3)R&D investment functions as a crucial mediating mechanism in this relationship.The findings yield important policy implications:(1)Implementation of a dynamic subsidy regulation mechanism to maintain optimal intensity levels;(2)Development of differenciated subsidy policies prioritizing economically-advanced regions,secondary industries,and private enterprises;(3)Establishment of an R&D investment-oriented framework to maximize subsidy efficiency.These insights contribute to both innovation policy design and sustainable enterprise development.

关 键 词：科技创新 财政补助优化 中小企业 福建省 

分 类 号：F273.1[经济管理—企业管理] F276.3[经济管理—国民经济] F812.45