摘要
基于柯布-道格拉斯形式的随机前沿生产函数,利用我国2007—2017年新能源上市企业面板数据研究政府补贴对新能源企业创新效率的影响。结果表明:(1)我国新能源企业创新效率逐年提升,但整体创新水平较低,且行业差距较大。(2)政府补贴在提升我国新能源企业创新效率方面发挥了积极作用。其中:财政补贴政策的短期效果较好,但长期存在失灵现象;税收优惠政策的短期效果不明显,但长期有效。(3)新能源企业的所有权性质、内部研发投入及企业规模等因素会对政府补贴的吸收利用产生影响,进而影响到新能源企业创新效率的提升。
Based on the Stochastic Frontier Production Function,impact of government subsidies on innovation efficiency is studied in terms of the panel data of China’s new energy listed companies from 2007 to 2017.The results show that the innovation efficiency of China’s new energy enterprises has been increasing in recent years,but the level is still low and the development is unbalanced among industries.Financial subsidies and tax incentives adopted by government both can improve the innovation efficiency,but there is short-term failure on tax incentives and long-term failure on financial subsides.Additionally,the ownership nature,internal R&D investment and scale of new energy enterprises will affect the utilization of government subsidies,and further affect the improvement of innovation efficiency of new energy enterprises.
作者
刘树林
陈静
LIU Shu-lin;CHEN Jing(School of Economics,Wuhan University of Technology,Wuhan 430070,China)
出处
《北京邮电大学学报(社会科学版)》
2019年第3期52-61,共10页
Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition)
关键词
财政补贴
税收优惠
创新效率
financial subsidies
tax incentives
innovation efficiency