财政支持、技术创新与新能源产业发展绩效研究

Performance Research on the Development of New Energy Industries with Financial Support and Technological Innovation

以2008-2012年新能源上市公司为研究样本,采用立体绩效考核体系,实证检验政府扶持能否推动企业技术创新,进而提升企业的财务绩效。研究结果表明:在技术创新方面,具有普适性的税收优惠政策推动了新能源企业的技术创新,对企业的专利产出表现出显著的激励作用;相反,具有一定针对性的财税资金补贴存在研发效率低下的问题,未表现出对技术创新显著的促进效果。本文发现以专利产出作为技术创新指标时,政府财税补贴对新能源产业可持续发展的推动作用不大,技术创新的累积绩效不足以推动企业的盈利能力的提升。因此,从财税补贴总体规划设计、补贴方式创新优化、补贴事后监督反馈等方面提出政策建议,以期形成财税补贴的长效机制。

Based on the samples of new energy listed companies between 2008 and 2012,and using three-dimensional performance appraisal system,this paper empirically tests whether government support can promote technological innovation of enterprises,and thus improve enterprises＇ financial performance The result shows as follows： a universal tax preferential policy can promote the technical innovation of a new energy enterprise and have a significant effect on patent output in terms of technological innovation; on the contrary,targeted taxation subsidies have problems of R D inefficiencies,not exhibiting significant effect to promote technological innovation. This article argues that when the patent output is taken as an index of technological innovation,the cumulative performance of the technological innovation is not sufficient to promote and enhance corporate profitability. Therefore,it presents some policy recommendations to form long-term mechanism of taxation subsidies,including the overall planning and design of taxation subsidies,the optimization of innovative subsidies ways,subsequent supervision and feedback,etc.