经济型政策工具对中小企业持续创新的影响——资源拼凑的中介效应与创新动力的调节效应  

Impact of Economic Policy Tools on Continuous Innovation of SMEs:Mediation Effect of Resource Pooling and Regulation Effect of Innovation Power

作　　者：郑烨[1,2] 吴昊[1] 鲍徐涵 Zheng Ye;Wu Hao;Bao Xuhan(School of Public Policy and Administration,Northwestern Polytechnical University,Xi,an 710072,China;Research Center for Collaborative Innovation of National Governance,Northwestern Polytechnical University,Xi,an 710072,China)

机构地区：[1]西北工业大学公共政策与管理学院,西安710072 [2]西北工业大学国家治理协同创新研究中心,西安710072

出　　处：《创新与创业管理》2024年第2期169-191,共23页Management of Innovation and Entrepreneurship

基　　金：国家自然科学基金青年项目“创新政策工具及其组合对企业持续创新的影响机理研究”(72004182);陕西省社会科学基金年度项目“放管服改革促进陕西中小企业持续创新研究”(2022R031);陕西省软科学研究计划一般项目“环境政策工具对陕西重污染企业绿色创新绩效的影响研究”(2024ZC-YBXM-188)

摘　　要：利用国内446家中小企业的调查数据,结合政策工具理论和资源拼凑理论,构建了经济型政策工具、资源拼凑、创新动力以及中小企业持续创新四者间关系的理论模型,实证检验了经济型政策工具影响中小企业持续创新的机制及路径效果。结果表明:经济型政策工具的两个维度—财政补贴和税收减免对中小企业的资源拼凑和持续创新有显著的正向影响,且财政补贴比税收减免更能促进中小企业的资源拼凑和持续创新;资源拼凑在经济型政策工具与中小企业持续创新的关系中发挥部分中介作用,其中探索式资源拼凑比利用式资源拼凑具有更强的中介效应;创新动力可显著正向调节资源拼凑与中小企业持续创新的关系,且创新动力对利用式资源拼凑与中小企业持续创新的关系具有更强的调节作用。进一步的分析结果表明:企业所得税减免等三项税收减免政策对资源拼凑的正向影响作用最强,贷款贴息等三项财政补贴政策对中小企业持续创新的影响最强;经济型政策工具对支柱产业类及都市产业类企业的资源拼凑和持续创新影响效果更强;财政补贴对初创期中小企业持续创新的影响效果更强一些,而税收减免则对成熟期中小企业持续创新的影响效果更强一些。Using the survey data of domestic 446 SMEs and combining with the theory of policy tools and resources together,this paper builds the theory model about the relationship among economic policy tools,resources pooling,innovation power and continuous innovation of SMEs,and empirically tests the mechanism of economic policy tools affecting the continuous innovation of SMEs and its path effect.The results show as follows:the two dimensions of economic policy tools,namely financial subsidies and tax relief,have significant positive impacts on resource pooling and continuous innovation of SMEs,and fiscal subsidies can promote better resources pooling and continuous innovation of SMEs than tax relief;resource pooling plays a partial intermediary role in the relationship between economic policy tools and continuous innovation of SMEs;among them,exploratory resource pooling has a stronger intermediary effect than utilization resource pooling;innovation impetus can significantly positively adjust the relationship between resources pooling and continuous innovation of SMEs;moreover,innovation power has a stronger role in regulating the relationship between resource pooling and continuous innovation of SMEs.The further analysis shows that the three tax relief policies have the strongest positive effects on resource pooling,while the three financial subsidy policies for loan interest subsidies have the strongest influence on continuous innovation of SMEs;the economical policy tools have stronger effects on resource pooling and continuous innovation of pillar industries and urban industrial enterprises;the effect of fiscal subsidies on continuous innovation of SMEs is stronger in the initial stage,while tax relief has a stronger effect on continuous innovation of SMEs in the mature period.

关 键 词：政策工具 资源拼凑 持续创新 中小企业 

分 类 号：F124.3[经济管理—世界经济]