政府补贴策略优化对企业自主创新的激励效应——基于科技治理体系现代化视角  

Incentive Effect of Optimizing Government Subsidy Strategies on Independent Innovation of Enterprises:Based on Modernization of Scientific and Technological Governance System

作　　者：王一欢 詹新宇 WANG Yihuan;ZHAN Xinyu

机构地区：[1]天津财经大学财税与公共管理学院,天津300221 [2]北京工商大学经济学院,北京100048

出　　处：《学习与实践》2025年第2期76-87,共12页Study and Practice

基　　金：国家社会科学基金重大项目“以高质量发展推进现代化建设的核心要求与制度保障研究”(项目编号:23ZDA027);天津市教委科研计划项目“高质量充分就业目标下提升企业吸纳能力的增值税政策组合研究”(项目编号:2024SK083)。

摘　　要：全面提升企业自主创新能力、加快推动高水平科技自立自强,是不断塑造发展新动能新优势、以新质生产力引领高质量发展的必由之路。为促进企业自主创新,各地政府在科技治理体系现代化的引导下优化补贴策略,通过实施创新券政策,推动以企业为主体的产学研深度融合,调动各类创新主体的积极性。研究发现,创新券提高了各类创新主体的参与度,不仅促使企业自身增加研发投入,还扩大了企业从高校、科研机构获取知识资源的规模,最终提升了自主创新能力。但在高新技术企业、资金紧张和处于成熟期的企业中,创新券的积极效果相对较弱。在进一步发挥多元主体和市场机制作用的科技治理体系现代化背景下,允许高新技术企业跨省兑换创新券,基于产学研合作具体场景,扩大可供企业兑换创新券的对象和业务范围,面向资金紧张企业实行“事前补贴+事后补助”的资金供给模式,将为增强企业自主创新能力创造更有利的政策条件。Comprehensively enhancing enterprises'independent innovation capabilities and accelerating the achievement of high-level sci-tech self-reliance are the essential pathway to continuously shape new development momentum and advantages,guiding high-quality development with new quality productive forces.To promote enterprise innovation,local governments have optimized subsidy strategies under the guidance of modernization of scientific and technological governance system,implementing innovation vouchers to deepen industry-university-research integration with enterprises as the main players,thereby mobilizing the enthusiasm of various innovation entities.Research on innovation voucher policies reveals that such vouchers enhance participation across innovation entities.They not only incentivize enterprises to increase R&D investments but also expand their access to knowledge resources from universities and research institutions,ultimately boosting independent innovation capabilities.However,the positive effects are relatively weaker among high-tech enterprises,financially constrained enterprises,and mature-stage enterprises.In the context of advancing modernization of scientific and technological governance system that leverages multiple stakeholders and market mechanisms,allowing high-tech enterprises to exchange innovation bonds across provinces,expanding the object and business scope of enterprises'exchange of innovation bonds based on the specific scene of industry university research cooperation,and implementing the fund supply mode of"ex ante subsidy+ex post subsidy"for cash strapped enterprises,will create more favorable policy conditions for strengthening enterprises'independent innovation capabilities.

关 键 词：企业自主创新 科技治理体系现代化 补贴策略 创新券 

分 类 号：F812[经济管理—财政学]