政府补贴对制造业上市公司新质生产力的影响研究  

A Study on the Impact of Government Subsidies on New Quality Productivity of Manufacturing Listed Companies

作　　者：韩东 蔡德发[1] HAN Dong;CAI Defa(School of Finance and Public Administration,Harbin University of Commerce,Harbin 150028,China;School of Economics and Management,Mudanjiang Normal University,Mudanjiang 157000,China)

机构地区：[1]哈尔滨商业大学财政与公共管理学院,哈尔滨150028 [2]牡丹江师范学院经济与管理学院,牡丹江157000

出　　处：《高科技与产业化》2025年第2期108-111,共4页High-Technology & Commercialization

基　　金：黑龙江省社科规划办习近平总书记重要讲话重要指示精神研究专项“黑龙江建好建强国家重型装备生产制造基地的财税政策与激励机制研究”(23XZT033);黑龙江省高等学校智库开放课题“黑龙江省数字赋能传统优势特色产业财税激励政策研究”(ZKKF2022066);黑龙江省省属高等学校基本科研业务费科研项目“促进制造业转型升级的财税政策与规制研究”(1354MSYYB017)。

摘　　要：以2011-2022年中国制造业上市公司为研究样本,对制造业上市公司取得的政府补贴是否影响制造业新质生产力发展进行实证检验。研究结果表明,政府补贴能够促使制造业上市公司提高新质生产力水平,并且进一步区分产权性质和公司规模进行分组检验发现,非国有公司和规模较小的制造业上市公司取得政府补贴会更能提高其新质生产力水平。该结论对提高制造业上市公司新质生产力水平提供一定的理论支撑。Using China’s listed manufacturing companies from 2011 to 2022 as research samples,this paper empirically tests whether government subsidies obtained by listed manufacturing companies affect the development of new quality productivity.The research results show that government subsidies can promote the manufacturing listed companies to improve the level of new quality productivity,and the group test further distinguishes the property right nature and company size,and finds that non-state-owned companies and small scale manufacturing listed companies can improve their new quality productivity more if they get government subsidies.This conclusion provides some theoretical support for improving the level of new quality productivity of listed manufacturing companies,establishing a standardized government subsidy system,and reasonably determining government subsidy standards.

关 键 词：政府补贴 新质生产力 数字化转型 

分 类 号：F27[经济管理—企业管理]