促进技术研发服务外包的财税政策选择——基于科技中小企业的经验证据

Research on the Fiscal Subsidy Policy for Promoting Science and Technology SMEs' R&D Service Outsourcing

构建在信息不对称条件下政府对科技中小企业技术研发进行财政补贴的理论模型,分析并得出政府促进科技中小企业技术研发服务外包的财政补贴率满足的条件不等式。运用广东省科技中小企业问卷调查的数据,对理论分析得出的结论进行实证检验,结果表明:科技中小企业通过委托开发获得技术创新不会对其主营业务收入增长产生影响,但是通过与国内大学或科研院所合作研发获得技术创新则会产生显著的正相关性影响。即政府运用财政补贴政策促进了科技中小企业的在岸服务外包。

By constructing the theoretical model of the government＇s financial subsidy for science and technology SMEs＇ R＆D under the condition of asymmetric information, the paper gets the conditional ine- quality of the government＇s financial subsidies promoting science and technology SMEs＇ R＆D. Based on the data of questionnaire survey and the empirical test of theoretical conclusion, it finds that the technology small and medium-sized enterprises＇ technological innovation acquired by entrusting research and development will not have an impact on their main business income growth, but the innovation realized through cooperation with universities and scientific research institutions will have a significant positive effect on the main business income growth.